The transition to the industry 4.0 era has forced businesses worldwide, including Indonesia, to adapt to digital transformation. The problem faced by small and medium-sized businesses is the readiness to adopt digital technology. It is necessary to study the readiness of Small Medium Sized Enterprises (SMEs) to face changes so that information and needs from SMEs can be obtained to adapt to this new era. This paper aims to analyze SMEs’ technological readiness to carry out digital transformation in Indonesia. The research method is quantitative, involving 150 SMEs in Manado City. North Sulawesi Province, Indonesia online. Data analysis with multiple regression. The research findings reveal the readiness of SMEs to carry out digital technology transformation in Indonesia. The implication of this research is to serve as a guide for the government, universities, and the industrial world so that SMEs in Indonesia can successfully transform digital technology.

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

The problem in North Sulawesi is the lack of innovation and creativity of the younger generation, especially in establishing business and creating innovative and creative products and services. The importance of this problem is because young people who can set up a business and create innovative products and services will drive the innovation economy in North Sulawesi. To be able to drive the innovation-based economy it is necessary to create many innovative entrepreneurs, especially those based on local resources such as the marine industry, fisheries, and tourism. This study aims to investigate the factors that influence the intentions of young people to pursue innovative and creative entrepreneurs based on local resources. The model analyzed includes internal factors, attitude factors towards entrepreneurship and contextual factors. This study involved a sample of 200 young generation respondents in North Sulawesi obtained using a purposive sampling technique. The research method is quantitative with the regression analysis and hypothesis testing t-test and F-test. The results of the study that several factors influence the intention of innovative entrepreneurs in the younger generation.

ABSTRAKTingkat pendapatan usaha penangkapan ikan secara tradisional relatif rendah . Rendahnya tingkat produksi tersebut disebabkan jangkauan daerah penangkapan ikan secara tradisional masih tergantung pada musim, maka pada saat-saat tertentu mengalami masa menganggur terutama pada musim hujan yang disertai dengan angin. Hal ini berarti jika pendapatan kurang akan membawa kemiskinan. Sampai saat ini belum dapat diidentifikasikan kegiatan nelayan pada musim tersebut, kalau tidak melaut berarti sejauh mana kemungkinan penciptaan kesempatan kerja yang sesuai agar nelayan dapat memperoleh pendapatan dimusim tidak kelaut. Tujuan yang akan di capai dalam penelitian ini adalah untuk mengetahui Bagaimana pendapatan nelayan di Desa Arakan Kabupaten Minahasa Selatan , Apakah usaha nelayan (menangkap ikan) mendapatkan keuntungan dan Bagaimana Pendapatan dan pola konsumsi masyarakat nelayan di Desa Arakan serta Pengaruh pendapatan terhadap Pola Konsumsi. Hal ini dimaksudkan untuk melihat dan mengevaluasi kebijakan dan bantuan pemerintah untuk meningkatkan kesejahteraan nelayan yang sampai sekarang di kategorikan masyarakat miskin . ABSTRACTThe income level of fishing effort has traditionally been relatively low. The low level of production is due to the reach of traditional fishing areas still depend on the season, then at certain moments experienced spells of unemployment, especially in the rainy season, along with the wind. This means that if the income is less will bring poverty. Until now there has been an identifiable fishing activities on the season, if not to fish means the extent to which the possibility of the creation of appropriate employment opportunities so that fishermen can earn season is not the sea. Arakan villages with a population largely ethnic Bajo livelihood from fishing or fishing. However, some members of the public as well as farmers as a side job. The objective will be achieved in this research is to know how the income of fishermen in the village of Arakan South Minahasa regency Is fishing effort (fishing) benefit and How to consumption patterns in the fishing village of Arakan. It is intended to look at and evaluate policies and help the government to improve the welfare of fishermen that until now categorized poor.

The determination of bank interest rates that consist of lending rate and deposit rate is a crucial decision for the bank business as a financial intermediary. The banks must take into account the underlying factors that influencing their interest rate determination. This research examines the influence of foreign factors and domestic factor on lending and deposit rate through a reference policy rate called BI 7-day (reverse) repo rate as an intervening variables. Foreign factors are represented by exchange rate Rupiah against USD and international interest rate called Singapore Interbank Offer Rate (SIBOR). Domestic factor is represented by inflation rate. BI 7-day (reverse) repo rate is determined by Bank Indonesia as a new reference rate for the banks to determine their lending and deposit rate. It must be noticed carefully by the banks because it shows the direction of monetary policy from Bank Indonesia to stabilize economy, especially inflation. Model of path analysis is applied to estimate the monthly series data from September 2016 to December 2018. The result shows that the exchange rate has a positive and significant influence on BI 7-day (reverse) repo rate. Inflation rate and SIBOR has negative and insignificant influence on BI 7-day (reverse) repo rate. Both lending rate and deposit rate are influenced positively and significantly by BI 7-day (reverse) repo rate but the influence on lending rate is stronger than on deposit rate. Simultaneously, all foreign and domestic factors influence significantly on lending rate and deposit rate. It can be concluded that BI 7-day (reverse) repo rate as a new reference policy rate has been transmitted well to the banking sector in the form of determination of lending and deposit rate