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Pengembangan Model Peningkatan Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Kota Palu : Validasi Kuantitatif Model Nasutra, Nasutra; Djufri, Muhammad Rifaldi; Prastyono, Anggi
JURNAL STIE SEMARANG Vol 13 No 3 (2021): VOLUME 13 NOMOR 3 EDISI OKTOBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v13i3.555

Abstract

Abstrak. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki potensi untuk meningkatkan pendapatan dan menyerap tenaga kerja. Banyak UMKM di Kota Palu yang masih mengalami kendala baik internal maupun eksternal, sehingga dinilai belum memiliki kinerja yang baik untuk mendorong pertumbuhan ekonomi dan pendapatan masyarakat. Ada lima faktor yang diharapkan dapat meningkatkan kinerja UMKM, yaitu Manajemen Usaha, Ketersediaan Sumber Daya dan Kondisi Lingkungan Usaha, Kebijakan dan Infrastruktur, Riset dan Teknologi, Dukungan Eksternal. Penelitian ini bertujuan untuk mengkonfirmasi desain model indikator yang dapat mempengaruhi kinerja UMKM pada model pada penelitian sebelumnya. Bedanya, pada tahap penelitian ini, konfirmasi desain dilakukan dengan menambahkan variabel manajemen bisnis serta melalui pengumpulan data primer yang kemudian diolah secara kuantitatif dengan alat analisis Smart PLS untuk memberikan model yang valid secara statistik. Dari hasil penelitian diketahui bahwa perlu adanya penyesuaian terhadap model desain yang telah dibangun pada penelitian sebelumnya. Jadi berdasarkan data angket primer dari 60 UMKM di Kota Palu diketahui bahwa dari sembilan variabel yang diteliti ternyata satu variabel yang dimiliki masih belum menggambarkan variabel tersebut, kemudian delapan variabel dapat menggambarkan variabel tersebut sehingga faktor-faktor yang mempengaruhi kinerja UMKM di Kota Palu ada delapan variabel dan satu variabel tidak mempengaruhi kinerja UMKM di Kota Palu. Kedelapan variabel tersebut adalah Kebijakan dan Infrastruktur, Dukungan Eksternal, Manajemen Sumber Daya Manusia (SDM), Manajemen Pemasaran, Manajemen Produksi, Manajemen Keuangan, Ketersediaan Sumber Daya dan Kondisi Lingkungan Bisnis dan Kinerja Bisnis. Sedangkan salah satu variabel yang tidak memiliki arus adalah Riset dan Teknologi. Abstract. Micro, Small and Medium Enterprises (MSMEs) have the potential to increase income and absorb labor. Many MSMEs in Palu City are still experiencing both internal and external constraints, so they are considered not to have a good performance to encourage economic growth and people's income. There are five factors that are expected to improve the performance of MSMEs, namely Business Management, Availability of Resources and Conditions of the Business Environment, Policy and Infrastructure, Research and Technology, External Support. This study aims to confirm the design of the indicator model that can affect the performance of MSMEs in the model in the previous study. The difference is, at this stage of the study, confirmation of the design is done by adding business management variables as well as through primary data collection which is then processed quantitatively with the Smart PLS analysis tool to provide a statistically valid model. From the results of the study, it was found that there was a need for adjustments to the design model that had been built in the previous study. So, based on the primary questionnaire data from 60 MSMEs in Palu City, it was found that of the nine variables studied, it turned out that one variable that was owned still did not describe the variables, then eight variables could describe the variables so that the factors that influenced the performance of MSMEs in Palu City were eight variables and one variables do not affect the performance of SMEs in Palu City. The eight variables are Policy and Infrastructure, External Support, Human Resource Management (HRM), Marketing Management, Production Management, Financial Management, Availability of Resources and conditions of the Business environment and Business Performance. While one variable that does not have a current is Research and Technology.
Optimalisasi Kepatuhan Perpajakan Desa Karangbolong Melalui Asistensi Perpajakan Desa dan Pendampingan Pendaftaran NPWP Hidayatullah, Firda; Maharani, Arya Putri; Prastyono, Anggi; Khubudina, Umdah; Saragih, Vera Fazlina; Ramadhan, Rendi Dwi Putra; Ghatan, Anasta Atariq; Anggitia, Anita
International Journal of Community Service Learning Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v8i4.84946

Abstract

Pemahaman terkait kewajiban perpajakan oleh Kaur Keuangan dan anggota Lembaga Kemasyarakatan Desa (LKD) yang masih perlu ditingkatkan berdampak pada rendahnya kepatuhan perpajakan. Pengabdian masyarakat ini bertujuan untuk meningkatkan kepatuhan perpajakan Desa Karangbolong melalui sharing session terkait kewajiban perpajakan desa dan pendampingan pendaftaran NPWP. Rangkaian kegiatan berlangsung selama dua minggu dengan melibatkan partisipasi aktif perangkat Desa, mulai dari proses identifikasi masalah hingga penyusunan solusi. Tahapan kegiatan ini meliputi analisis kebutuhan mitra, perencanaan, persiapan, pelaksanaan, monitoring dan evaluasi, serta rencana tindak lanjut. Hasil penelitian kegiatan minggu pertama berupa sharing session kewajiban perpajakan bendahara desa mampu meningkatkan pemahaman Kaur Keuangan Desa terkait perpajakan desa.  Sementara itu, kegiatan edukasi one-on-one mengenai kewajiban perpajakan dan pendampingan pendaftaran NPWP pada minggu kedua berhasil dilakukan terhadap 76 anggota LKD. Hasil kegiatan kemudian disampaikan kepada KPP Pratama Pandeglang untuk ditindaklanjuti dengan kegiatan sosialisasi di Desa dan pengolahan formulir pendaftaran NPWP. Implikasi penelitian ini yaitu perangkat desa dan LKD dapat menjaga dan meningkatkan kepatuhan perpajakan di tingkat desa.
A SYSTEMATIC REVIEW OF TAX POLICY DURING CRISES: CURE OR CURSE? Syaifudin, Achmad Ali; Prastyono, Anggi; Rahman, Rheza Auliya
Natapraja Vol. 12 No. 2 (2024): Policy Discourse
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/natapraja.v12i2.84257

Abstract

This study examines prior research findings on the role of tax policy in economic stability, particularly in the contexts of crisis. Economic crises often spark debates about the effectiveness of tax policies—whether they serve as tools for recovery or exacerbate crisis conditions. Focusing on evaluating the impact of both expansionary and contractionary tax policies on economic stability during crises, this study employs a Systematic Literature Review (SLR) with the PRISMA approach to ensure replicability and transparency. Literature searches were conducted via the Scopus database, with inclusion criteria covering 20 studies published between 2019 and 2024. The selection process involved identifying, screening, and assessing relevant studies, emphasizing tax policies during economic crises. The findings reveal that tax policies have dual effects. On one hand, tax cuts and fiscal incentives can stimulate recovery by boosting consumption and investment. Conversely, ill-timed or poorly targeted tax hikes may deepen recessions by reducing liquidity and suppressing growth. The discussion highlights the need for responsive policy design tailored to economic conditions and coordinated with monetary measures. In line with public policy theory, particularly contingency theory, this study emphasizes that the effectiveness of tax policy is highly context-dependent and there is no one-size-fits-all solution.