Is the PPnBM Incentive Useful? A Perspective from Business Actors

Agustina Prativi Nugraheni (Fakultas Ekonomika dan Bisnis, Universitas Diponegoro)
Nur Cahyonowati (Fakultas Ekonomika dan Bisnis, Universitas Diponegoro)

Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 6, No 2: October 2023

This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.