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Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Gusti Ayu Leela Laksmi Devana; Surya Dewi Rustariyuni

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan Regency has been driven by economic development, digitalization, and changes in consumer behavior following the COVID-19 pandemic. Despite the continuous increase in the number of MSMEs each year, business owners face significant challenges, such as limited adoption of digital technologies, increasing market competition, and restricted access to working capital. This study aims to analyze the effect of QRIS usage, e-commerce, and capital on MSME income both simultaneously and partially in Tabanan Regency. A quantitative method was employed using multiple linear regression analysis. The sample was determined using a non-probability sampling method with an accidental sampling approach. The results show that QRIS, e-commerce, and capital simultaneously have a significant effect on MSME income in Tabanan Regency. Partially, QRIS usage and capital have a positive and significant effect on income, while e-commerce does not have a significant partial effect. This indicates that although e-commerce can expand market reach, intense competition and limited technological literacy among the local population hinder its impact on MSME income in the region.

Mubarokah Ari Yanti; Intan Novitasari Sah; Nurul Fadilah; Naurah Syifa; Ananda Silvi Nur Indriyanti +3 more

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this digital-based era, it is widespread in all circles to flock to become umkm actors from teenagers, adults and even parents. The growth of MSMEs in Indonesia continues to show a positive trend. The latest data from the Ministry of Cooperatives and SMEs notes that the number of MSMEs in 2024 will exceed 65 million units, with a very wide range of sectors, from culinary to digital technology. In this study, we will discuss in one MSME sector, namely in culinary, sometimes there are many MSMEs that only focus more on sales and income, for this reason, this study will discuss the analysis of the calculation of the cost of production in Es Dawet Idola MSMEs. This research uses a qualitative approach by conducting direct observations at the business location and in-depth interviews with business owners. The main objective of this research is to analyze the calculation of production costs of ice dawet idol so as to provide recommendations for the development of the business.  

Ali Hardana; Tongku Imam Raja Junjungan; Ali Wardani; Anwar Ibrahim

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

Lia Nazliana Nasution; Bakhtiar Efendi; Rizkil Khoir

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

The aim of this study is to analyze the simultaneous effects of financial inclusion, financial literacy, MSME investment, and unemployment on MSME income and the unemployment rate in Indonesia. We used a simultaneous equation method with the observed variables being financial literacy, financial inclusion, the number of MSMEs, MSME labor, MSME investment, MSME income, and unemployment. The data used is secondary data covering the period from 2011 to 2022. The results show that the variables of financial inclusion, financial literacy, MSME investment, and unemployment have a significant partial and simultaneous effect on MSME income. From the equation, financial inclusion, financial literacy, and MSME investment have a positive effect on MSME income, while unemployment has a negative effect on MSME income. Furthermore, the variables of the number of MSMEs, MSME labor, and MSME income have a significant partial and simultaneous effect on unemployment. From the equation, the number of MSMEs, MSME labor, and MSME income have a negative effect on unemployment.  

M. Adi Trisna Wahyudi; Agus Hermawan; Moh. Ilham

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research investigates the implementation of Customer Relationship Management (CRM) in the Micro, Small and Medium Enterprises (MSME) and startup sectors. Through a qualitative approach, data was collected from a number of MSMEs and startups to analyze the factors that influence the adoption and success of CRM implementation. The findings show that limited resources, lack of knowledge about the benefits of CRM, and dependence on technological infrastructure are the main challenges in adopting CRM systems. However, CRM has also been found to have great potential in increasing customer retention, developing more suitable products, and expanding into new markets. Practical implications of these findings include recommendations for appropriate resource allocation, employee training, and more effective digital marketing strategies. The contribution of this research lies in a deeper understanding of CRM implementation in the context of MSMEs and startups as well as practical guidance for improving business performance through effective CRM strategies.

Agus Sutardi; Ajeng Reni Razmayanti; Meira Purnama Rizki; Rizky Syaifullah; Shapdani Anggara Priyadi +1 more

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This article or writing aims to find out "business feasibility analysis for Ngonah Noodle". The problem focuses on various aspects in measuring how feasible this ngonah noodle business is to be implemented. As is known, the city of Bandung is a city that has the nickname "culinary paradise". This is what underlies the habits of its people who really like culinary delights. The large number of MSMEs in the city of Bandung, especially in the food sector, makes the city of Bandung a destination for people outside the city for culinary delights. One of the culinary delights that is currently popular and sought after by many people is spicy noodles. Ngonah Mie UMK is an UMK that makes and innovates products from spicy noodles. This MSME not only produces processed spicy noodles but also various other types of food or snacks such as aci meatballs and dumplings. Ngonah Noodles UMKM has a good structure and system in all aspects that support its business. Even though it was founded not long ago, this ngonah noodle business is actually able to compete with competitors who sell similar products.

Tari Angriani; Junita Perangin Angin; Ira Veronika Girsang; Dedi Takari

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to understand the impact of the number of Micro, Small and Medium Enterprises (MSMEs) and the workforce involved in the MSME sector on poverty levels in Central Kalimantan. Through this research, it is hoped that we can increase understanding and knowledge about the factors that contribute to efforts to reduce poverty. The data used in this research consists of secondary data covering a five year period, starting from 2018 to 2022. The research method applied is the quantitatively to analyze the relationship between the independent variables, namely the number of MSMEs (X1) and the MSME sector workforce (X2), with the dependent variable, namely the number of poverty (Y). The large number of poverty can be influenced by Micro, Small and Medium Enterprises (MSMEs) because MSMEs have an important role in creating jobs, supporting economic growth and reducing economic inequality. From this research, it is concluded that the number of Micro, Small and Medium Enterprises ( MSMEs) in Central Kalimantan Province do not significantly influence factor Y, which shows that the number of MSMEs in the region does not play a role in reducing poverty levels. Meanwhile, the variable number of workers apparently has a significant impact on the poverty level in Central Kalimantan Province.

Almansyah Rundu Wonua; Rina Sovianti; Andriya Risdwiyanto; I Nyoman Tri Sutaguna; Arief Yanto Rukmana

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Researcher This employs a scientific method. A case study at the Upnormal shop in Jatinangor, Sumedang Regency, served as the design for this project. This study intends to ascertain the impact of online delivery services and social media marketing on consumer satisfaction. The study was carried out between April and July 2023. The Upnormal Shop in Jatinangor, Sumedang Regency, which houses a number of MSMEs, particularly in the food sector, was chosen as the study's venue. Consumers who buy food in Jatinangor, Sumedang Regency, make up the study's population.

Adelya Putri Mahardhika; Shelly Muharrafa Hendine; Virginia Mandasari; Daisy Marthina Rosyanti

Jurnal Pengabdian kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

Blitar City is one of the cities in East Java Province which has a fairly large number of MSMEs. One of the potential MSMEs is located in the Pakunden Village. From the survey results it is known that there is one MSME actor producing Menjes Kyu Chips who has never used digital marketing in running his business. Bearing in mind, digital marketing is an urgent thing for MSMEs to do at this time because it has a positive correlation with business continuity in the future. This community service activity was a collaboration between UPN East Java students and the Blitar City Office of Cooperatives and Micro Small Enterprises. The purpose of this community service activity is to help solve problems as well as provide assistance to MSME actors related to the closeness of digital marketing in the form of making the Shopee marketplace as one of the marketplaces that is widely used by the community at large. The method of implementing this activity is divided into 3 stages, namely conducting socialization, training, and mentoring to the UMKM concerned. The results of this activity are expected that MSME actors can understand the importance of the role of digital marketing and be able to implement it into their business.  

Yusrizal Yusrizal; Nurjannah Nurjannah; Salman Salman

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study intends to discuss the effect of the number of micro, small and medium enterprises and the level of labor absorption on economic growth in Langsa city. as objectives among others to determine the effect of the number of MSMEs on economic growth in Langsa City, and to determine the effect of the level of employment on economic growth in Langsa City. This thesis uses quantitative data with the Multiple Linear Regression data collection method. Based on the research conducted, the following results and conclusions were obtained: the number of micro, small and medium enterprises and the amount of employment did not simultaneously affect economic growth in Langsa City.

Sulastri Sulastri; Umi Nuraini; Ferby Mutia Edwy

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

The number of MSMEs that have halal certificates is still far less than large industries, including MSMEs in Kedungsalam Village, Donomulyo District, Malang Regency. Based on these problems, the Accounting Department of Universitas Negeri Malang (UM) held a halal literacy activity for MSMEs. This halal literacy activity has never been obtained by participants before. The purpose of this activity is that in the future MSMEs in Kedungsalam Village can improve product quality through halal certification, so that they can survive and compete in the globalization era. This service activity is considered right on target, because MSME products that are not yet halal certified can register through the Halal Center at UM. The UM Halal Center has been officially established since early 2019 which has a role in providing services to the community's needs for halal certification, namely accompanying, fostering, and overseeing halal product guarantees.