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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

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

KETERKAITAN ANTARA MINAT MENGURUS JABATAN FUNGSIONAL DAN SERTIFIKASI PENDIDIK DIKALANGAN DOSEN SWASTA Ratiyah Ratiyah; Hartanti Hartanti; Irwin Ananta Vidada; Eka Dyah Setyaningsih; Rina Oktiyani
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 3, No 2 (2019): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Studi empiris yang mengkaji aspek keprilakuan pada minat, melaporkan adanya perbedaan temuan tentang preferensi dosen yang belum memiliki jabatan fungsional akademik dan dosen yang telah memiliki sertifikat pendidik terhadap pilihan waktu (time prefereuce) dan sikap terhadap resiko (risk attitude) dalam mengurus kenaikan jabatan fungsional dosen. Beberapa studi melaporkan bahwa dosen yang telah memiliki sertifikat pendidik, memilih opsi perspektif waktu yang bersifat “segera”, meskipun dengan nilai utilitas yang lebih rendah. Sementara itu, dalam studi-studi yang lain dilaporkan bahwa dosen yang belum memiliki sertifikat pendidik cenderung santai dalam mengurus kenaikan pangkat dengan menunggu batas waktu maksimal kenaikan pangkat habis. Kesimpulan yang diperoleh dalam studi ini bahwa tidak ada perbedaan preferensi terhadap waktu antara dosen bersertifikasi pendidik dan dosen belum bersertifikasi pendidik, namun dosen yang telah memiliki sertifikasi pendidik bersikap lebih menghindari resiko dibanding yang belum memiliki sertifikasi pendidik.Kata Kunci : minat, sertifikasi pendidik, jabatan fungsional, Prefereusi Terhadap Pilihan Waktu

PENGELOLAAN PEMBIAYAAN KEUANGAN DAN PEMBERIAN KREDIT DALAM PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH DI INDONESIA Ratiyah Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

UKM currently a priority in the planning stages of development under the supervision of the Ministry of Industry and Trade, and the Ministry of Cooperatives and UKM considering most people more perperan in UKM compared to large businesses. Status of UKM is currently well placed to lift the economy of the people, especially in the era of the MEA, the independence of UKM expected to be achieved in the future so that the development of the people's economy is expected to increase people's income, employment opportunities, and prosperity of the society as a whole. Development of Micro, Small and Medium Enterprises (UMKM) are usually accompanied with capital requirements. In these conditions usually UKM can’t develop its business further, due to lack of funds. Hence the importance of capital lending institutions to play a role, as well as put through mentoring. Facilitate access to capital sources will solve the problem of the company's capital needs. The data used are secondary data from Bank Indonesia, BPS and the Ministry of Cooperatives and UKM in the form of monthly data for 2 years ie 2011 and 2012 (time series). Once the data is collected, the data were analyzed using multiple regression method with SPSS version 18.00. Simultaneously we can conclude cost factors such as inflation and interest rates negatively affect asset growth of UKM, while crediting positive effect of increasing the assets of UKM. While in general, these studies have significant influence 0:01, because Fsig value is 0.000, less than the real level. Keywords: Financing Finance, Credit, and Micro Small And Medium Enterprises

Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Terhadap Laba Rugi Pada PT Consistel Indonesia Jakarta Ratiyah Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Abstract—State revenue is one of them derived from the tax sector. Taxes are a contribution from the people to the state coffers without direct reciprocal services used to finance government expenditures and the general public. Tax receipts of which are from Value Added Tax. Value Added Tax (PPN) has the second rank after Income Tax (PPh) in contributing revenue in the field of taxation. it is proper that Value Added Tax (PPN) get great attention from the Directorate General of Taxes in order to impose PPN (Value Added Tax) can be implemented effectively and efficiently. Value Added Tax is subject to activities related to the purchase or sale of Taxable Goods and / or Services subject to 10% of the sale price and / or purchase price. And The purpose of this study is to determine the effect of the application of Value Added Tax to income statement at PT Consistel Indonesia. While the type of data used by the author is quantitative data ie data in the form of financial statements, especially income statement and the amount of Value Added Tax. The sampling technique in this study used purposive sampling where in the determination of the sample based on the criteria specified by the researchers and then analyzed using simple linear regression. And the result of this research shows that Value Added Tax has influence to Profit Loss equal to 41,1% and the rest 58,9% influenced by other factors outside of independent variable which mean Value Added Tax (PPN) have influence not significant to Profit Loss at PT .Consustel IndonesiaKeywords: Value Added Tax, Profit and LossAbstrak – Pendapatan negara salah satunya didapat dari sektor pajak. Pajak merupakan iuran dari rakyat ke kas negara tanpa adanya jasa timbal balik secara langsung yang digunakan untuk membiayai pengeluaran-pengeluaran pemerintah dan masyarakat umum. Penerimaan pajak salah satunya dari Pajak Pertambahan Nilai. Pajak Pertambahan Nilai (PPN) mempunyai urutan kedua setelah Pajak Penghasilan (PPh) dalam menyumbang penerimaan di bidang perpajakan. sudah selayaknya Pajak Pertambahan Nilai (PPN) mendapatkan perhatian yang besar dari Direktorat Jenderal Pajak agar pengenaan Pajak Pertambahan Nilai (PPN) dapat dilaksanakan secara efektif dan efisien. Pajak Pertambahan Nilai dikenakan atas aktivitas yang berkaitan dengan pembelian atau penjualan Barang Kena Pajak dan atau Jasa Kena Pajak sebesar 10% dari harga jual dan atau harga beli. Dan Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan akuntansi Pajak Pertambahan Nilai terhadap laporan laba rugi pada PT Consistel Indonesia. Sedangkan Jenis data yang digunakan penulis adalah data kuantitatif yaitu data yang berupa laporan keuangan khususnya laporan laba rugi dan jumlah Pajak Pertambahan Nilai. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dimana dalam penentuan sampel berdasarkan kriteria spesifikasi yang ditetapkan peneliti dan kemudian dianalisa menggunakan regresi linier sederhana. Dan hasil dari penelitian ini menunjukan bahwa Pajak Pertambahan Nilai mempunyai pengaruh terhadap Laba Rugi sebesar 41,1% dan sisanya 58,9% dipengaruhi oleh faktor-faktor lain diluar variabel bebas yang artinya Pajak Pertambahan Nilai mempunyai pengaruh yang tidak signifikan terhadap Laba Rugi pada PT.Consustel Indonesia.Kata Kunci: Pajak Pertambahan Nilai, Laba Rugi

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