Jurnal Ilmiah Manajemen & Kewirausahaan

Analisis Pengelolaan Keuangan UMKM di Sektor Kuliner dalam Meningkatkan Keberlanjutan Usaha

2025-12-17T10:20:35+07:00

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economic development, especially in the culinary sector, which is experiencing significant growth in Parepare City. However, weak financial management remains a major challenge to business sustainability. This study aims to analyze financial management practices among culinary MSMEs in Parepare and their impact on business sustainability. This study uses a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation from eight business owners selected using purposive sampling. The results indicate that most MSMEs have not implemented structured financial planning and still rely on intuition when making business decisions. The lack of record keeping makes it difficult for business owners to identify operational costs, calculate profits accurately, and maintain cash flow stability. Meanwhile, MSMEs that separate business and personal finances and maintain regular financial records show better financial performance and development potential. This study concludes that improving financial literacy and applying disciplined financial management is essential in supporting the sustainability and growth of culinary MSMEs in Parepare. The findings are expected to contribute to strengthening managerial capacity and guiding stakeholders in empowering MSMEs through targeted financial management assistance

Persepsi Pelaku UMKM Terhadap Kewajiban Pajak

2025-12-17T10:22:20+07:00

This qualitative study explores how micro, small, and medium enterprise (MSME) actors perceive tax obligations within the Indonesian fiscal environment. The research aims to understand the attitudes, awareness levels, and behavioral tendencies of MSME actors toward taxation. Using a phenomenological approach, data were collected through semi‑structured interviews with MSME owners from various sectors. Findings indicate that perceptions are shaped mainly by three factors: clarity of tax regulations, administrative complexity, and perceived benefits of paying taxes. While most respondents acknowledge the importance of taxation for national development, challenges such as limited knowledge, fear of audits, and difficulties in using digital tax systems persist. The study suggests that targeted education programs and simplified procedures could strengthen voluntary compliance.

Persepsi Mahasiswa Akuntansi Mengenai Tax Evasion

2025-12-17T10:23:49+07:00

This study examines accounting students’ perceptions of tax evasion using a qualitative descriptive approach through in-depth interviews with students who have taken or are taking taxation courses. The findings indicate that accounting students generally perceive tax evasion as an illegal act that violates professional ethics and social responsibility and harms the state by reducing tax revenue and creating fiscal injustice. However, some students show neutral or ambiguous attitudes toward tax evasion, particularly when influenced by perceptions of tax system unfairness and low trust in government. The study concludes that students’ perceptions of tax evasion are shaped not only by technical taxation knowledge but also by ethical values, educational experiences, and social context, highlighting the importance of strengthening ethics and integrity education in accounting and taxation learning.

Analisis Rasio Likuiditas dalam Mengukur Kinerja Keuangan PT. Matahari Departement Store

2025-12-17T10:25:28+07:00

This study aims to analyze the liquidity performance of PT Matahari Department Store Tbk during the 2021–2023 period by evaluating five key liquidity ratios: current ratio, quick ratio, cash ratio, cash turnover, and inventory to net working capital. Liquidity is essential for retail companies because daily operational activities—such as inventory purchases, employee salaries, store rental payments, and obligations to suppliers—require adequate short-term financial capability. This research employs a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The results indicate that the company’s liquidity condition is generally weak and falls below the standard benchmarks of the retail industry in Indonesia. The current ratio and quick ratio show a consistent decline, reflecting the company’s inability to cover its short-term liabilities with available current assets, and highlighting increased dependence on inventory, which cannot be immediately converted into cash. The cash ratio also remains far below the ideal level, demonstrating limited cash reserves and a reliance on daily operating inflows to meet short-term obligations. Despite these weaknesses, the cash turnover ratio shows a continuous improvement each year, indicating efficient utilization of cash to generate sales. However, this efficiency has not been sufficient to address the negative net working capital condition caused by higher current liabilities compared to current assets. verall, the study concludes that PT Matahari Department Store Tbk faces significant liquidity challenges, and improvements in working capital management are necessary to ensure financial stability and business continuity.

Penerapan Sistem Pembayaran Digital dalam Berdagang

2025-12-17T10:45:08+07:00

This study aims to explore the implementation of digital payment systems in trading activities using a qualitative descriptive approach. The research focuses on understanding traders’ experiences, perceptions, and adaptation processes in adopting digital payment methods within their daily business operations. Data were collected through in-depth interviews and direct observation of traders who have implemented, or are in the process of implementing, digital payment systems. Informants were selected purposively to capture diverse backgrounds, types of businesses, and levels of technology adoption. The data were analyzed using thematic analysis to identify patterns, meanings, and relationships among the findings. The results show that digital payment systems are generally perceived by traders as facilitating faster and more convenient transactions, increasing customer satisfaction, and supporting business competitiveness. However, the study also reveals several challenges, including limited digital literacy, concerns about transaction security, and dependence on internet connectivity. The discussion indicates that successful implementation of digital payment systems is not solely determined by technological availability but is strongly influenced by traders’ perceptions, adaptability, and environmental support. This study concludes that digital payment systems have positive potential for small-scale trading activities, provided that adequate education, assistance, and infrastructure support are continuously strengthened.

Penerapan Budgeting dalam Meningkatkan Usaha Kecil

2025-12-17T10:36:19+07:00

This study aims to explore the implementation of budgeting in improving the performance and sustainability of small businesses. A qualitative descriptive approach was employed to gain an in-depth understanding of how small business owners plan, apply, and perceive budgeting practices in their daily business activities. Data were collected through in-depth interviews and observations involving small business actors who actively manage their own finances. The findings indicate that budgeting helps small business owners control expenses, plan business activities more systematically, and make better financial decisions. However, the study also reveals that budgeting is often applied in a simple and informal manner, influenced by limited financial knowledge, experience, and business scale. Despite these limitations, budgeting is perceived as a useful tool that supports business stability and gradual growth. This study concludes that effective budgeting practices, even when implemented in a simple form, play an important role in improving the management and continuity of small businesses, highlighting the need for financial literacy support and practical guidance tailored to small business contexts.

Pemahaman Perpajakan Bagi Pelaku Usaha Kecil

2025-12-17T10:41:23+07:00

This study aims to explore the understanding of taxation among small business owners and how such understanding influences their tax compliance behavior. The research employs a qualitative descriptive approach, with data collected through in-depth interviews and direct observations involving small business actors who are actively engaged in business activities. The findings reveal that most small business owners possess a basic understanding of taxation, particularly regarding tax obligations and reporting procedures. However, their understanding remains limited and is often constrained by a lack of access to clear information, limited tax literacy, and the perception that tax regulations are complex. The study also finds that experience, social environment, and government outreach play important roles in shaping tax understanding among small business actors. Overall, the study highlights that improving tax education and providing continuous assistance are essential to enhancing tax awareness and voluntary compliance among small businesses.

Sadar Pajak Bagi Wajib Pajak Pemula

2025-12-17T11:04:31+07:00

This study aims to explore the meaning of tax awareness among novice taxpayers from a qualitative perspective. Tax awareness is often narrowly understood as technical knowledge or compliance with tax regulations, whereas for novice taxpayers it is shaped through social experiences, early interactions with the tax system, and environmental influences. This research adopts a qualitative descriptive-interpretative approach to capture how novice taxpayers understand and experience tax awareness during their initial engagement with taxation.

Data were collected through in-depth semi-structured interviews with novice taxpayers and supported by limited observation and documentation. The findings reveal that tax awareness among novice taxpayers is predominantly normative, reflecting a sense of obligation as citizens rather than comprehensive technical understanding. Early experiences with tax administration and narratives circulating in the social environment significantly influence how tax awareness is formed. Furthermore, the study finds a gap between tax awareness and tax compliance, indicating that awareness does not automatically translate into consistent compliance, particularly when the tax system is perceived as complex and unfriendly. This study highlights the need for more empathetic and educational approaches in fostering sustainable tax awareness among novice taxpayers

Dinamika Persepsi Keadilan Pajak Pada Wajib Pajak Pemula

2025-12-17T11:21:43+07:00

This study aims to explore the dynamics of tax fairness perceptions among novice taxpayers. Using a qualitative descriptive-interpretative approach, the research focuses on how novice taxpayers understand and experience tax fairness during their initial interactions with the tax system. Data were collected through in-depth semi-structured interviews with purposively selected informants and analyzed using an interactive qualitative analysis model. The findings indicate that tax fairness is perceived in a subjective and contextual manner, primarily based on personal experiences rather than formal knowledge of tax principles. Novice taxpayers tend to assess fairness through the perceived burden of taxes and the simplicity or complexity of administrative procedures. Procedural experiences and social environments significantly influence how tax fairness is interpreted. Moreover, the study reveals a gap between formal tax compliance and normative acceptance of tax fairness, suggesting that compliance may occur even when perceptions of fairness are not fully established. These findings highlight the importance of adopting a more empathetic and experience-oriented approach in tax administration to strengthen the long-term legitimacy of the tax system.

Evaluasi Wajib Pajak Terhadap Kemudahan Sistem Perpajakan Online

2025-12-17T11:31:13+07:00

This study aims to evaluate taxpayers’ perceptions of the ease of use of the online tax system. Using a qualitative descriptive approach, the research explores how taxpayers experience and assess the usability of digital tax services in fulfilling their tax obligations. Data were collected through in-depth semi-structured interviews with purposively selected taxpayers who have used the online tax system, and the data were analyzed using qualitative thematic analysis.

The findings indicate that the online tax system offers potential benefits in terms of accessibility and time efficiency. However, the perceived ease of use varies among taxpayers and is influenced by digital literacy, clarity of procedures, system reliability, and the availability of support services. Technical issues, complex processes, and limited guidance reduce users’ comfort and confidence in using the system. These findings suggest that the effectiveness of online tax systems should not be evaluated solely based on technological implementation, but also on users’ experiences and perceptions to ensure a more inclusive and user-oriented digital tax administration.