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Journal : Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis

Implementation of Government Regulation No.46 Year of 2013 and No.23 Year of 2018 For Small and Medium Enterprises of Bandung City (Case Study of Small and Medium Enterprises in Bandung City) Eka Dyah Setyaningsih; Ratiyah* Ratiyah; Hartanti Hartanti; Vera Agustina Yanti; Sumanto Sumanto
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 4, No 2 (2020): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.139 KB) | DOI: 10.31294/jeco.v4i2.9194

Abstract

           This study aims to analyze the growth of turnover from the three types of businesses in the fields of convection, food processing, and study, by comparing the application of the UMKM tax calculation based on PP No 46 of 2013 and PP No 23 of 2018. The sampling technique uses unproportioned stratified random sampling and is carried out in December 2018 until June 2019. Data analysis in this study uses descriptive qualitative analysis by socializing the UMKM tax calculation with the most recent simple calculation following government regulations, which is 0.5% of turnover which was previously 1% of turnover. The results showed in Bandung Regency, namely the type of convection business with the highest turnover of Rp. 3,000,000,000 and the lowest is Rp. 960,000,000; type of food processing business, the highest turnover is Rp. 600,000,000, and the lowest is Rp. 132,000. 000, -; and by the type of handicraft business with the highest turnover of Rp. 600,000,000 and the lowest Rp. 96,000,000          By using PP 46 of 2013 with a turnover rate of 1% per year, updated to PP 23 of 2018 at a rate of 0.5% per year, through this policy it has been generated that UMKM entrepreneurs will be lighter with payment of a 0.5% tax rate to be able to stimulate UMKM entrepreneurs to continue working and building new innovations in their industrial business. Related to this pandemic period for SMEs in Bandung regency still lacking understanding of UMKM tax incentives, from the Directorate General of Central and Regional Taxes to make publications and socialization efforts so that people follow this opportunity 
Inovasi dan Daya Kompetitif Para Wirausahawan UMKM: Dampak dari Globalisasi Teknologi Informasi Ratiyah Ratiyah; Hartanti Hartanti; Eka Dyah Setyaningsih
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 5, No 2 (2021): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.982 KB) | DOI: 10.31294/eco.v5i2.10582

Abstract

This study aims to look at the impact of innovation on competitive advantage along with the role of Information Technology and entrepreneurial orientation as a driver for innovation. The increasingly fierce competition is not only from domestic products but also foreign products that are increasingly free to enter Indonesia. MSME products must be ready to compete on an international scale. If not, many MSMEs in Indonesia will suffer. MSMEs with small capital will also lose out to entrepreneurs with large capital to survive in this globalization influence. The government really must accompany and support the needs of MSMEs to develop and be ready to compete in globalization. The sample consists of MSME Entrepreneurs in the Jakarta area, there are 193 MSME Entrepreneurs who participate. Sampling using purposive sampling from BPS DKI Jakarta data, with criteria for companies that have 10-300 employees and a net worth of 50 million to 2.5 billion (Law Number 20/2008 concerning Micro, Small, and Medium Enterprises). Data were collected through a mail survey (google forms) and analyzed using multiple regression analysis. The results of this study indicate that innovation significantly and positively affects competitive advantage. The influence of Information Technology and entrepreneurial orientation on innovation also has a positive and significant effect. The results of this study also have two implementations: theoretical implementation where the results provide support for the right role of innovation in creating competitive advantage and its role in the Use of Information Technology and entrepreneurial orientation towards innovation. And Managerial implementation that MSME Entrepreneurs must focus on developing organizational values and capacities to encourage the creation of new business solutions. This resource is an entrepreneurial orientation based on information technology. Keywords: Competitive Advantage, Innovation, Information Technology, MSMEs