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Analytics

Wahyudi, Eko Nur; Utomo, Agus Prasetyo; Mariana, Novita

Dinamik 2019 Universitas Stikubank

Semarang sebagai ibu kota Jawa Tengah merupakan kota pusat perdagangan dan industri dengan sektor unggulan di bidang manufaktur, agrikultur dan pariwisata. Dari sisi laju pertumbuhan ekonomi (LPE), kota Semarang mengalami peningkatan cukup signifikan yaitu 5,7 di tahun 2015 menjadi 5,8 di tahun 2016. Artinya laju pertumbuhan ekonomi masyarakatnya sangat tinggi, khususnya di sektor pariwisata. Banyak industri kecil tumbuh yang menopang laju pertumbuhan ekonomi menjadi meningkat, seperti di bidang makanan dan minuman olahan dan kerajinan. Beberapa wilayah dikhususkan dalam pengembangan industri tersebut, namun demikian tidak semua dapat menjadi sentra dari setiap bidang industri tetapi bisa disesuaikan dengan kondisi masing-masing wilayah, seperti contoh dalam usaha kerajinan batik ada di beberapa lokasi demikian juga dengan industri olahan pangan.Pola pertumbuhan industri mikro, kecil dan menengah tersebut agar dapat dimonitordan dikembangkan sesuai dengan potensi masing-masing wilayah industri dengan metode KMeans untuk bisa memetakan pembinaan dan pendampingan pengembangan yang tepatsesuai dengan bidang usaha para pelaku industri mikro, kecil menengah dan potensi wilayahkecamatan.

Halifa Haqqi, GPH. Dipokusumo &

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

Cultural and Creative Industries (CCIs) shows a significant increase, both globally and locally. The market for creative industries in Europe is also wide open. For Indonesia, the creative industry sector is also a leading sector. Unfortunately, many creative industry players do not understand the potential of this. Therefore, it is important to provide information about creative industry’s export potential to Europe. The method used in this program is through socialization and disccusion. The program has been held with participants in creative industries, located in Kampung Batik Laweyan Surakarta. The socialization program was held on Sunday, October 28, 2018 located in Batik Laweyan Village. Through this program, it can be useful for: (1) creative industry players, to get an overview of the potential of the creative industry in the European market; (2) for the region, can develop regional potential, regional promotion, and regional economic development; (3) for universities, as a fulfillment of the Tri Dharma elements of Higher Education. The output of this program are that the participants can understand and encouraged to export their creative industries product to the European market.Keywords: creative industry, Europe market, export, Kampung Batik Laweyan

Mulyani, Sri; Sutanto, Felix Andreas; Yulianton, Heribertus

Dinamik 2016 Universitas Stikubank

Pemasaran online menjadi salah satu usaha yang dilakukan sebagian besar UMKM pada saat ini.Media web dan sosial media seperti BBM, Facebook, Twitter dan Instagram menjadi pilihan UMKMdalam menyebarluaskan informasi produknya. Namun cara ini juga tidak memecahkan masalah UMKMbegitu saja, masalah promosi media internet juga merupakan tantangan tersendiri. Penelitian ini akanmencoba suatu cara promosi lewat web melalui kolaborasi beberapa web yang dimiliki oleh UMKM. Carayang dimaksud adalah sindikasi web. Sindikasi web pada dasarnya akan mengambil informasi dari suatuweb untuk digunakan di web yang lain. Akan diatur mekanisme supaya antar website UMKM dapat salingbertukar informasi dengan mudah. Teknik yang dipakai adalah scrapping web menggunakan SimpleHTML DOM Parser. Teknik scrapping lazim digunakan untuk mengambil isi web apabila suatu web tidakmenyediakan format RSS (Really Simple Syndication). Simple HTML DOM Parser dapat mengambil isiweb dengan cara menemukan format atau tag HTML tertentu yang berisi informasi produk suatu UMKM.Hasil dari penelitian ini adalah suatu program yang dapat digunakan untuk kolaborasi antar web UMKM.Sehingga dapat digunakan untuk UMKM Handicraft dalam memasarkan produknya.

Wahjudi, Djoko; Himmawan, Arief

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

., Suntono; Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Susilowati, Enny; Nur DP, Emrinaldi

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

Wahjudi, Djoko; Himawan, Arief

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

The development of a business unit can be affected by a variety offactors, both internal and external company factors. The purpose of thisresearch is to know the influence of the business network, and productinnovation against the performance of micro, small and medium enterprises.The research type is explanatory research. The population was 162 unitsfrom small and medium metal industries in Boyolali District with 85sample taken using disproportionate stratified random sampling and simplerandom sampling. Data collection using the questionnaire. Data analysisusing linear regression analysis. The results showed that the businessnetwork, and product innovation are jointly undertaking a positive andsignificant effect against performance of micro, small and mediumenterprises. Researchers suggest that UMKM constantly enhance cooperationwith various parties to build wider business network, andimprove productinnovation so that UMKM can continue to thrive in the midst of the currentcompetition.