eprintid: 45036
rev_number: 14
eprint_status: archive
userid: 19130
dir: disk0/00/04/50/36
datestamp: 2024-12-31 15:41:01
lastmod: 2024-12-31 15:41:01
status_changed: 2024-12-31 15:41:01
type: thesis
metadata_visibility: show
creators_name: HESTINI, HESTINI
creators_id: 7774210012
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: BASTIAN, ELVIN
contributors_name: YUVISA IBRANI, EWING
contributors_id: 196907032003121001
contributors_id: 198005012008121002
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: MAGISTER AKUNTANSI
title: PENGARUH E-COMMERCE , INSENTIF PAJAK , DAN REGULASI
PERIJINAN USAHA TERHADAP KINERJA UMKM DENGAN
KOMPETENSI SDM SEBAGAI VARIABEL INTERVENING
(Studi Empiris Pada UMKM Jabodetabek dan Banten)
ispublished: pub
subjects: HF5601
divisions: FEB
divisions: Mak
full_text_status: restricted
keywords: E-Commerce, Tax Incentives, Business Licensing Regulations, HR
Competence and MSME Performance.
E-Commerce, Insentif Pajak, Regulasi Perijinan Usaha, Kompetensi
SDM dan Kinerja UMKM.
note: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi
kinerja UMKM, yaitu E-Commerce , Insentif Pajak dan Regulasi Perijinan Usaha
yang dimediasi oleh kompetensi SDM. Penelitian ini menggunakan pendekatan
kuantitatif dengan data primer. Populasi penelitian ini adalah UMKM yang ada di
wilayah Jabodetabek dan Banten. Pengambilan sampel dengan menggunakan
teknik purposive sampling / kriteria yang sudah ditentukan yaitu : Usaha Mikro
Kecil (UMK) yang sudah mempunyai legalitas usaha, UMK yang masih aktif
berproduksi, dan UMK yang sudah menggunakan sistem E-Commerce. Jumlah
responden sebanyak 317, metode pengumpulan data yang digunakan adalah
kuesioner dengan menggunakan google form. Analisis data menggunakan Path
Analyse dengan program WarpPLS Versi 7.0. Hasil penelitian menunjukkan
bahwa E-Commerce dan Regulasi Perijinan Usaha tidak mempunyai pengaruh
langsung terhadap kinerja UMK, sedangkan Insentif Pajak mempunyai pengaruh
langsung secara positif dan signifikan terhadap kinerja UMK, kemudian
kompetensi SDM mampu memediasi hubungan antara E-Commerce terhadap
kinerja UMK, serta kompetensi SDM tidak mampu memediasi hubungan antara
Insentif Pajak dan Perijinaan Usaha terhadap kinerja UMK.
abstract: This study aims to analyze the factors that influence the performance of SMEs,
namely E-Commerce, Tax Incentives and Business Licensing Regulations which
are mediated by HR competence. This study uses a quantitative approach with
primary data. The population of this research is MSMEs in the Jabodetabek and
Banten regions. Sampling using purposive sampling technique / predetermined
criteria, namely: Small Micro Enterprises (UMK) which already have business
legality, UMK which are still actively producing, and UMK which already use the
E-Commerce system. The number of respondents was 317, the data collection
method used was a questionnaire using the google form. Data analysis used Path
Analysis with the WarpPLS Version 7.0 program. The results showed that ECommerce and Business Licensing Regulations did not have a direct effect on the
performance of MSEs, while Tax Incentives had a direct and positive effect on the
performance of MSEs, then HR competency was able to mediate the relationship
between E-Commerce on MSE performance, as well as HR competence. unable to
mediate the relationship between Tax Incentives and Business Licensing on the
performance of MSEs.
date: 2023
date_type: published
pages: 224
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: MAGISTER AKUNTANSI
thesis_type: masters
thesis_name: mphil
citation:   HESTINI, HESTINI  (2023) PENGARUH E-COMMERCE , INSENTIF PAJAK , DAN REGULASI PERIJINAN USAHA TERHADAP KINERJA UMKM DENGAN KOMPETENSI SDM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada UMKM Jabodetabek dan Banten).  Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/45036/1/01.%20HESTINI%20_%207774210012%20_%20Full%20Text.pdf
document_url: https://eprints.untirta.ac.id/45036/2/03.%20HESTINI%20_%207774210012%20_%2001.pdf
document_url: https://eprints.untirta.ac.id/45036/3/04.%20HESTINI%20_%207774210012%20_%2002.pdf
document_url: https://eprints.untirta.ac.id/45036/4/05.%20HESTINI%20_%207774210012%20_%2003.pdf
document_url: https://eprints.untirta.ac.id/45036/5/06.%20HESTINI%20_%207774210012%20_%2004.pdf
document_url: https://eprints.untirta.ac.id/45036/6/07.%20HESTINI%20_%207774210012%20_%2005.pdf
document_url: https://eprints.untirta.ac.id/45036/7/08.%20HESTINI%20_%207774210012%20_%20Ref.pdf
document_url: https://eprints.untirta.ac.id/45036/8/09.%20HESTINI%20_%207774210012%20_%20Lamp.pdf