Claim Missing Document
Check
Articles

Found 14 Documents
Search

Incorporating Intellectual Property Rights and E-Commerce: Supply Chain Strategy to Strengthen the Competitiveness of SMEs Retnaningdiah, Dian; Resmi, Siti; Kurniawati, Indah; Suhendra Winarso, Beni
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.639 KB)

Abstract

Abstract- This research aims to analyze the use of e-commerce and Intellectual Property Rights (IPR), especially the supply chain strategy for Small Business Enterprises (SMEs) as an effort to strengthen business competitiveness. This study uses an experimental design by providing intervention to respondents. Descriptive analysis was carried out to reflect the data obtained from the process of identifying the profiles of several SMEs and this study involved 40 SMEs in Yogyakarta. The data was processed using inductive analysis with paired sample t-test to find out the difference between e-commerce insights and IPR ownership before and after the experiment. One-Sample Kolmogorov Smirnoff is used to test data normality to determine different types of tests. The findings demonstrate that there are significant differences before conducting the experiment and after. The research shows that communication is a key tool ensuring the efficiency of supply chain cooperation as perceived seriously by the SME. The experiment indicates the significant level of 0.003 is lower than alpha of 0.05 for e-commerce. While the ownership of IPR such as trademarks showed significant gains as well, as indicated by the significant level 0.000 lower than alpha 0.05. The result of experimental method has made marketing techniques with e-commerce and IPR ownership.
Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta Siti Resmi; Reza Widhar Pahlevi; Fran Sayekti
Jurnal Siasat Bisnis Vol 25, No 1 (2021)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol25.iss1.art5

Abstract

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.
ANALISIS PEMETAAN PERMASALAHAN PEMBUKUAN UMKM DI DAERAH ISTIMEWA YOGYAKARTA Beni Suhendra Winarso; Indah Kurniawati; Siti Resmi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.41 KB) | DOI: 10.12928/optimum.v9i2.12867

Abstract

This study aims to map the condition of MSMEs in the Special Region of Yogyakarta. This study uses MSME respondents in DIY. The selection of respondents was based on the rapid development of MSMEs and was proven to have survived during the monetary crisis and various eruptions and earthquakes. The number of respondents in this study is 65 MSMEs. Data collection is done through questionnaires and direct interviews with respondents. The results of the study show that the MSMEs studied were micro-business groups based on the criteria of the Central Bureau of Statistics and the UMKM Law. Another result of this study is the level of knowledge of MSMEs in terms of accounting is very limited so that the financial statements produced are not in accordance with the standards. A further consequence is that banks doubt financial information made by borrowers. The implication of this research is that the government must educate MSMEs in understanding financial statements. The results of the study in the form of mapping of bookkeeping for MSMEs can be the basis for further research. Research on understanding accounting can be done using experimental methods so that MSMEs can apply research results to their business decision making.
PEMANFAATAN INSENTIF PAJAK UNTUK UMKM DI MASA PANDEMI COVID 19 Siti Resmi; Muhammad Manar Barmawi
Jurnal Berdaya Mandiri Vol. 4 No. 1 (2022): Jurnal Berdaya Mandiri (JBM: EDISI KERJASAMA STIE EKUITAS BANDUNG)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.191 KB) | DOI: 10.31316/jbm.v4i1.1852

Abstract

Di masa Pndemi Covid 19, sebagian besar usaha mikro, kecil, dan menengah (UMKM) mengalami penurunan produktifitas bahkan beberapa mengalami kebangrutan. Untuk membangkitkan iklim usaha, pemerintah mengeluarkan berbagai kebijakan insentif diantaranya di bidang perpajakan. Pajak penghasilan final ditanggung pemerintah (PPh final DTP) merupakan insentif yang diberikan kepada UMKM. Insentif PPh final DTP merupakan fasilitas UMKM untuk tidak membayar pajak. UMKM hanya malapor setiap bulan melalui fitur eReporting pada laman Direktorat Jenderal Pajak. Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk memberikan pemahaman UMKM dalam melaksanakan pelaporan realisasi PPh final DTP. Kegiatan dilaksanakan melalui dua tahap. Tahap pertama adalah sosialisasi dan pelatihan, sedangkan tahap kedua adalah pendampingan. UMKM peserta kegiatan secara aktif menanyakan perpajakan yang dihadapi. Bahkan di antara mereka mempraktekkan  melaporkan realisasi PPh final DTP untuk usahanya. Kegiatan pengabdian masyarakat sebaiknya tidak berhenti pada sosialisasi dan pelatihan tetapi harus dilakukan pendampingan secara terus menerus dan berkelanjutan.
Determinants Creative MSMEs Financial Literacy In The Special Region Of Yogyakarta And Effect Of Competitive Advantage Siti Resmi; Reza Widhar Pahlevi; Fran Sayekti
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.615

Abstract

Financial Literacy is knowledge about financial management that is owned in order to develop for a more prosperous life in the future. The urgency of financial literacy is to make education efforts in the financial sector to the people of Indonesia in order to be able to manage finances intelligently. Good financial literacy can produce good financial reports so that financial information can be accessed quickly and easily. Furthermore, it can be used for more accurate decision making and as a basis for winning competition. The good and poor level of financial understanding is influenced by recent education and gender. The phenomenon that occurs in Creative MSMEs throughout the Special Region of Yogyakarta shows increasingly competitive market conditions and increasingly limited natural resources so that new breakthroughs are needed to create creative and innovative products. Creative MSMEs often experience delays in their development due to various conventional problems that have not been resolved completely. Strategic efforts are needed to improve the performance and sustainability of Creative MSMEs, including increasing financial literacy so as to increase competitive advantage. This study took samples of Creative MSMEs throughout the Special Region of Yogyakarta, totaling 269 MSMEs throughout the Special Region of Yogyakarta. Data analysis using the Structural Equation Modeling (SEM) model shows that financial literacy is influenced by the latest education of MSME actors, the latest education also influences the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. But gender does not affect financial literacy and the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. While financial literacy has an influence on the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta.
Mapping Of SMEs Digital Financial Transformation Research: A Bibliometric Analysis Reza Widhar Pahlevi; Siti Resmi; Muhammad Roni Indarto; Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.783

Abstract

With regard to keywords, research sites and topics, as well as the research methodologies, this study intends to carefully assess international scientific articles for SMEs Digital Financial Transformation research. Four key conclusions are presented in this study after reviewing 362 scientific papers. The main theme turns out to be the significance of digital financing for SMEs, which is followed by themes pertaining to digital transformation. Second, the most often utilized data sets are exploratory and case studies. Third, approximately the same number of studies have been conducted on the digital financial transformation of SMEs in developed and developing nations. Fourth, other study goals were suggested based on bibliometric methods with VOSviewer, which were divided into four groups and tested these themes to elaborate on theoretical and methodological elements. The future development of SMEs' digital financial transformation will be furthered by investigating this issue.
Analisis Ketepatan Model Prediksi Financial Distress pada Perusahaan Sektor Properti dan Real Estate Resi Anjarwati; Siti Resmi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.843

Abstract

The study aims to analyze differences in the accuracy of the financial distress prediction model using Altman Z-Score , Zmijewski, Springate, and Grover for property and real estate sector companies listed on the Indonesia Stock Exchange in 2021. The sampling method uses non- probability sampling with a purposive sampling method. The number of samples used in this study were 63 companes. The data analysis method used is to test the accuracy of the prediction model and the chi square test. The result of this study indicated that there are differences in the accuracy of financial distress predictions using four models, Altman Z-Score, Zmijewski, Springate, and Grover for property and real estate sector companies listed on the Indonesia Stock Exchange.
Pengaruh Kualitas Layanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan pada Badan Penyelenggaraan Jaminan Sosial Ketenagakerjaan Gunungkidul Pangesti, Ervina Ninda; Resmi, Siti; Utami, Alivia Meyrizka
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 5, No 1 (2024): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v5i1.481

Abstract

This research aims to examine the influence of service quality and customer satisfaction on customer loyalty of the Employment Social Security Administration (BPJS) in the Gunungkidul area. Apart from that, this research also examines how customer satisfaction is an intervening variable in the relationship between service quality and customer loyalty. The research sample was collected from 120 respondents who were BPJS Employment Gunungkidul participants who received services in the last 3 months (August-October 2023). Research testing uses regression with the Process Macro v4.3 bootstrapping method. The results are that service quality has a positive effect on customer loyalty and satisfaction, customer satisfaction also has a positive effect on customer loyalty, but customer satisfaction does not mediate the relationship between service quality and customer satisfaction. These results show how service quality and customer satisfaction can increase BPJS Employment customer loyalty. The research contributes to providing empirical evidence to be used as a reference for further research regarding service quality, customer satisfaction and customer loyalty and is expected to provide input, changes and improvements to the company as consideration in making decisions.
Logistic Regression Model for Assessing Factors Affecting Timeliness of Financial Statement Submission Eri Ayu Rumiyani; Siti Resmi; Ralina Transistari; Muhammad Roni Indarto
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p05

Abstract

Financial information is helpful if it fulfills fundamental characteristics. One of these characteristics is timeliness. This article aims to examine the elements that affect financial statement timeliness. This research is conducted on mining companies listed on the Indonesian stock exchange from 2016 to 2018. The data analyzed were panel data of 69 observations obtained from 23 companies over three years. The data was processed using Eviews9 and logit regression analysis techniques. The investigation demonstrates that the current ratio has a considerable favorable influence on the timeliness of financial statements for a variety of mining businesses listed on the Indonesian Stock Exchange (IDX) between 2016 and 2018. On the other hand, return on assets, and company size has no significant effect on the timeliness of financial statements. The implication of the results of this study is that better regulations are needed to improve public companies in submitting financial reports on time. Published financial statements are information for making informed decisions by interested users. Keywords : Current Ratio; Return on Asset; Company Size; Financial Statement; Logistic Regression Model.
Financial Management of Yogyakarta Students: The Role of Locus of Control, Love of Money, and Financial Inclusion Kumalasari, Anika; Resmi, Siti; Utami, Alivia Meyrizka
JURNAL ILMU MANAJEMEN Vol. 22 No. 1 (2025): JUNE 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i1.81434

Abstract

Financial behavior has always been an interesting topic, especially student financial management. This study examines the role of locus of control, love of money, and financial inclusion variables on financial management carried out by students in Yogyakarta. Data were collected from online questionnaires completed by 120 respondents who met the research criteria. The multiple linear regression analysis results showed that Love of Money and Financial Inclusion positively affected financial management. This shows that Yogyakarta students have an interest in money, and easy access to financial services makes their financial management better. However, Locus of Control did not show a significant effect on financial management. These results indicate that confidence in the results obtained, depending on individual behavior, has not affected students' financial management in Yogyakarta. This study only involved students from several universities in Yogyakarta, so it is impossible to generalize to all students in Yogyakarta. Furthermore, the characteristics of students who are respondents to the study, such as majors, year of enrollment, socio-economic background, and others, can also affect the results of the study. Therefore, this study is expected to add new insights to research related to management behavior.