Entrepreneurship and Small Business Research
Entrepreneurship and Small Business Research (ESBER) aims to relate to current research qualitative and quantitative on entrepreneurship, Small and Medium Enterprises (SMEs) Finance, Business & Social Science Innovation as well as Practices. The scope of the Entrepreneurship and Small Business. Business – Science, Business Ethics, Financial Management, Accounting - Science, Auditing and Taxation, Behavior Accounting, Capital Market, Banking, Syari’ah Accounting, Corporate Governance.
Articles
26 Documents
<![CDATA[Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax ]]>
<![CDATA[Eka Safitri, Yulia]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i1.14
<![CDATA[This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building taxpayers.]]>
<![CDATA[Village Fund Management Accountability in Disadvantaged Village Cluster ]]>
<![CDATA[Sufi, Rifai]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i1.15
<![CDATA[This study aims to analyze how the implementation of village fund management and the concept of Village Fund Management Accountability in the underdeveloped Village Cluster in Bobane Indah Village, West Patani District, Central Halmahera Regency. The method in this research is qualitative. Data collection was carried out using in-depth interview methods. Village observations and documents such as APBDes and Budget Realization Reports for 2019 and 2020. The number of informants in this research is 5 (five) informants who are village officials. The results of the study indicate that the Accountability of Village Fund management in Bobane Indah Village has met the procedures and compliance in administrative village financial management has met the requirements that apply normatively and assessment with indicators of compliance with procedures, indicators of expectations, and targets of officers, indicators of conformity between targets and program achievements, indicators of budget transparency and financial accountability, indicators of social interaction regarding the management of Village Funds in Bobane Indah Village have been realized.]]>
<![CDATA[Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government ]]>
<![CDATA[Ardinah]]>;
<![CDATA[Maryadi]]>;
<![CDATA[Sjarlis, Sylvia]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i1.16
<![CDATA[This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government. This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer. The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government. Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.]]>
<![CDATA[Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency ]]>
<![CDATA[Rasmadi]]>;
<![CDATA[Maryadi]]>;
<![CDATA[Sjarlis , Sylvia]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i1.17
<![CDATA[This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.]]>
<![CDATA[Influence of Competence, Transparency and Accountability on Income and Expenditure Budget Management Village (APBDes) ]]>
<![CDATA[Husaen, Ade]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i1.18
<![CDATA[This study aims to determine (1) the effect of competence on the management of village income and expenditure budgets (APBDes) (2) The effect of transparency on the management of village income and expenditure budgets (APBDes) (3) The effect of accountability on village income and expenditure budget management (APBDes). This research was carried out in a village in the Malifut sub-district, North Halmahera district. With a total population of 88 respondents. The sampling technique used a purposive sampling technique with a sample of 22 villages in the Malifut sub-district. The type of data used in this study is the type of quantitative data while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that (1) Competence has a significant effect on the management of village income and expenditure budgets in the Malifut sub-district. (2) Transparency has a significant effect on the management of village revenue and expenditure budgets in the Malifut sub-district. (3) Accountability has a significant effect on the management of the village income and expenditure budget in the Malifut sub-district.]]>
<![CDATA[Digital finance, a booster for Indian economy during Covid-19 ]]>
<![CDATA[Shalu Kumari]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.24
<![CDATA[An efficient financial system is a prerequisite for a country’s economic growth and development. Financial capability is a key factor to stabilizing and functioning the financial markets. It acts as a building block for the mobilization of saving and allocating them to the productive resources. The government of India along Reserve Bank of India (RBI) have taken a number of policy initiatives to include the large unbanked masses into the financial mainstreams. Recent development in communication and technology can be used in a very efficient manner for bringing the financially excluded people under the ambit of digital financial inclusion in a cost effective manner. The purpose of this paper is to examine the role of digital finance in bringing about financial inclusion among people and how it became economic booster for the nation and citizen in the times of COVID-19. The study collects various reports published by RBI and other financial and nonfinancial institutions as relevant inputs. This research uses thematic analysis with a qualitative approach. This paper finds that Digital financial services have a great capacity to support financial inclusion for inclusive economic development. Especially in the times of COVID19, digital financial services was great help for mankind to its survival. COVID 19 was the situation when there was complete lockdown all over the nation .lockdown was necessary to save life of people and digital finance acted as a booster for any of the economies around the world.]]>
<![CDATA[The role of social media in improving the transparency of village fund management ]]>
<![CDATA[Yose Rizal]]>;
<![CDATA[Eka Siskawati]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.25
<![CDATA[The village financial management aims to account for the use of the budget to realize good governance. Village financial management must be carried out openly, and the information presented can be accessed by the public. The information presented must show accountability for a village official's performance to the authorities who obtain the information. However, there is still a management crisis in managing village funds caused by the unsatisfactory performance of village officials. One of the unsatisfactory performances was motivated by the competence of village officials, who were still not following the expected standards. Kumanis village was named the most transparent Village in West Sumatra. In this article, Kumanis village's success in implementing aspects of openness and transparency in financial management is explored in depth. With an inductive qualitative approach, data were collected through in-depth interviews, field observations, and focus group discussions. This study found that transparency in financial management was carried out by involving the people of Kumanis Village. Village meetings are used as a communication forum for village officials to accommodate and resolve community complaints against the performance of the Village government. In addition, social media and mass media are optimized to publish Village activities to all levels of society. This research provides implications for tactical practices in improving the principles of transparency, accountability, and participation in village financial management.]]>
<![CDATA[Adaptive Capital Budgeting Practices in Micro-Family Enterprises: Exploring Informal Financial Strategies ]]>
<![CDATA[Arima, Ulfah]]>;
<![CDATA[Windiani, Titik]]>;
<![CDATA[Ramadhani, Mardiatul]]>;
<![CDATA[Dafa, Muhammad]]>;
<![CDATA[Rahmatul Husna, Mutia]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 2 No. 3 (2023): Entrepreneurship and Small Business Research (December 2023 - March 2024) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.26
<![CDATA[This study explores applying capital budgeting theory in a micro-scale, family-run enterprise founded by a student entrepreneur in Indonesia. This paper used a qualitative case study, the research investigates how core principles of capital budgeting are applied informally in a resource-constrained context. Data were gathered through semi-structured interviews and field observations, enabling the exploration of investment decision-making, financial planning, and family involvement. Findings show that although the business does not apply complex techniques like NPV or IRR, it employs intuitive and adaptive methods such as payback period estimation and cash flow tracking based on experience, informal communication, and shared family judgment. These practices are grounded in the owner's academic background and sustained by collaborative family roles. The study contributes to the literature by highlighting how capital budgeting can be contextualised in micro-enterprise settings and emphasises the role of educational exposure and social capital in replacing formal financial systems. The findings also suggest the potential for integrating simplified digital tools to improve decision quality without overwhelming micro-entrepreneurs. This paper provides educators, development agencies, and policymakers with insight into supporting financial literacy and investment capability in the informal sector.]]>
<![CDATA["Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic ]]>
<![CDATA[Diah Gandoriah]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Zahara]]>;
<![CDATA[Oladokun Nafiu Olaniyi]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.32
<![CDATA[The existence of the Indonesian MSME group is recognized as the backbone of national economic development. However, the limited resources of MSME actors are a challenge for MSME actors in adjusting to environmental changes and adapting to the digital technology used. Therefore, this study aims to see and explore the acceptance model of digital technology in the resilience of micro-enterprises in the city of Padang. This research is a non-positivism research with a phenomenological design. The object of this research is micro-enterprises in the city of Padang, selected purposively with snowball sampling. Data was collected by means of in-depth interviews and naturalistic observations. The results of this study found that digital technology helps micro-enterprises to survive during the COVID-19 pandemic. In addition, the cost of implementing the technology tends to be more economical. The use of technology is able to create a wider target market. This research provides an understanding of the role of digital technology in maintaining the resilience of micro-enterprises during the COVID-19 pandemic.]]>
<![CDATA[Improving financial literacy of village community by using a saving program: A social enterprise strategy ]]>
<![CDATA[Lani Triana Putri]]>;
<![CDATA[Hidayatul Ihsan]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.38
<![CDATA[A social enterprise is an organization that has a social mission and uses innovative revenue-generating techniques to fulfill their mission. Social mission in social enterprises is to improve the well-being of the community through good business practices. Nagari's Owned Enterprise (BUMNag) is an organization run with a social enterprise business model. Therefore, the establishment of BUMNag aims to gain profits through empowerment to the community. The purpose of this study is to explore how BUMNag role in improving financial literacy of village community. This research uses a qualitative approach. Data collected through observation, interviews, documentation, then analyzed data is using a modified Theory of Planned Behavior (TPB) to investigate BUMNag innovative idea of a "bajapuik saving system" in improving financial literacy. Informants numbered 10 people, 5 BUMNag managers and 5 people who opened bajapuik deposit contracts. The results of this study show that the strategy with the bajapuik deposit program implemented by BUMNag Pakandangan Emas can provide people with an understanding of the urgency of making deposits from now on to anticipate risks that will occur in the future.]]>
