Jurnal Kewirausahaan dan Manajemen Bisnis: Cuan

Pengaruh Minat Berwirausaha Dan Penggunaan Sosial Media Terhadap Kewirausahaan Mahasiswa UINSU Medan

Lanny Suryani Siregar, Sindi Pratiwi, Widya Sari Nasution, Mansur Keling — Mon, 20 Nov 2023 00:00:00 +0700

Interest in entrepreneurship can be seen from the willingness to work hard and diligently to achieve progress in one's business, the willingness to bear various risks related to the business actions one undertakes, the willingness to take new paths and methods, the willingness to live frugally, the willingness to learn from what one has experienced. In this research, researchers used qualitative methods. The data collection method is a questionnaire and several related literature. Meanwhile, the population in this study were students at the North Sumatra State Islamic University, Medan. The aim of this research was to determine the influence of interest in entrepreneurship and use of social media on student entrepreneurship.

Audit Kepatuhan Dan Kinerja Perusahaan: Sebuah Studi Literatur

Sat, 30 Dec 2023 00:00:00 +0700

Compliance auditing is an internal activity required by organizations to provide objective assurance and consultation, improve operations, and add value. This article discusses the concept, objectives, stages of a compliance audit, as well as its relationship to company performance. Compliance risk is a major concern, especially with regard to regulatory changes that can lead to compliance errors. Compliance audits play an important role in evaluating and ensuring a company's compliance with applicable regulations, identifying risks, and providing recommendations for improvement. The research method uses literature study by collecting data from various literature sources. The conclusion emphasizes the importance of compliance audits in reducing legal risks, identifying improvement opportunities, and enhancing security measures, as well as understanding their relationship with company performance to support long-term growth and reputation.

Analisis Faktor-Faktor Yang Mempengaruhi Tunggakan Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Badan Pendapatan Daerah Kabupaten Sikka

Tobias Joni Temu, Magdalena Silawati Samosir, Nelti Fransiska — Sat, 30 Dec 2023 00:00:00 +0700

This research aims to determine whether awareness factors, officer service, sanctions, level of knowledge and income level of taxpayers influence arrears in payment of Rural and Urban Land and Building Tax (PBB-P2) in Nita District, Sikka Regency. The population used in this research are employees of the Sikka Regency Regional Revenue Agency who specifically handle land and building taxes and the people of Sikka Regency who have 85,233 people in tax arrears for the last 2022. The sample used was 100 taxpayers who live in Sikka Regency and are registered with the Sikka Regency Regional Revenue Agency. The research results can be concluded that together the five independent variables are the awareness variable (X1), the tax officer service variable (X2), the sanctions variable (X3), the taxpayer knowledge level variable (X4), the taxpayer income level variable (X5). significant effect on PBB payment arrears (Y).

The Relationship between Management Skills and Financial Management Proficiency in MSMEs

Dian Harmonia, Selvi Agustina — Sun, 31 Dec 2023 00:00:00 +0700

This research aims to investigate the relationship between management skills and financial management proficiency within Micro, Small, and Medium Enterprises (MSMEs). Employing a qualitative research design, the study utilizes purposive sampling to select participants from diverse MSMEs. Data collection techniques include in-depth interviews and document analysis. Thematic analysis is employed to analyze the gathered data. Preliminary findings suggest a nuanced interplay between management skills and financial management proficiency, highlighting the significance of managerial acumen in navigating financial challenges within MSMEs. This study contributes to the understanding of how effective management practices influence financial decision-making and overall business sustainability in the MSME sector

Managing Human Potential in the AI Era for Financial Sustainability in MSMEs

Ardi Armen, Taufan Herjanto — Sun, 31 Dec 2023 00:00:00 +0700

This research aims to explore strategies for managing human potential amidst technological disruption, specifically focusing on ensuring financial sustainability in Micro, Small, and Medium Enterprises (MSMEs). The research adopts a qualitative approach, employing interviews and case studies to delve into the intricacies of the topic. Sampling techniques include purposive sampling to select MSMEs representative of diverse sectors and regions. Data analysis involves thematic analysis, identifying patterns and themes within the collected data. Preliminary findings underscore the significance of fostering a culture of adaptability, upskilling, and innovation within MSMEs to thrive in the AI era. Moreover, the research highlights the pivotal role of effective leadership and organizational support structures in maximizing human potential for sustainable business outcomes amidst technological disruptions.

Understanding Taxpayer Behavior: A Qualitative Investigation Into Compliance Among Individual Taxpayers

Bilqis Tarwiyah — Sun, 31 Dec 2023 00:00:00 +0700

This study aims to explore the compliance s employed by individual taxpayers. The research adopts a descriptive research model to understand the intricacies of taxpayer behavior. A purposive sampling technique is utilized to select participants with diverse backgrounds and experiences in tax compliance. Data analysis involves thematic analysis to identify patterns and themes in taxpayer behavior. The findings shed light on the various strategies individuals employ to fulfill their tax obligations, providing insights into factors influencing compliance behavior.

Entrepreneurial Education In Times Of Turmoil: A Qualitative Analysis Of Adaptation Strategies During The COVID-19 Pandemic

Endang Prihatin, Defifi Ismiyati — Sun, 31 Dec 2023 00:00:00 +0700

This study explores adaptation strategies employed in entrepreneurial education during the COVID-19 pandemic. The research aims to understand the response mechanisms adopted by educational institutions and stakeholders to address challenges posed by the crisis. Employing a qualitative research design, semi-structured interviews and document analysis are utilized to gather data from educators, administrators, and entrepreneurs. Thematic analysis is employed to uncover patterns, emerging themes, and insights from the data. Results reveal innovative approaches such as virtual learning platforms, mentorship programs, and agile curriculum adjustments. Additionally, challenges such as digital divide and resource constraints are identified. This study contributes to the discourse on educational resilience during crises and offers insights for policymakers and educators in fostering adaptive learning environments.