Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) 2019
DOI: 10.2991/aicar-18.2019.43
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Ease of Doing Business in East Indonesian Region: Starting a Business Study in North Sulawesi Province SMEs

Abstract: A study conducted by the World Bank on Ease of Doing Business for starting a business shows that the business environment in Indonesia is still not conducive to the growth of the trade and industry sector because of the high cost of starting and operating a business. This is because Indonesia faces many problems of formality and complicated procedures that need to be passed, especially in starting a new business. The research objective is to conduct an empirical study of ease doing business, especially startin… Show more

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Cited by 8 publications
(8 citation statements)
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“…A business is categorized as a small business if the net worth is more than IDR 50 million to IDR 500 million, excluding land and buildings where the business is located. A business is called a small business if it has sales proceeds of more than IDR 300 million to a maximum of IDR 2.5 billion (Kawung et al, 2019). Meanwhile, medium-sized businesses are productive economic businesses that stand alone, and are carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled, or become part of either directly or indirectly with small https://journals.e-palli.com/home/index.php/ajmri Am.…”
Section: Literature Reviewmentioning
confidence: 99%
See 1 more Smart Citation
“…A business is categorized as a small business if the net worth is more than IDR 50 million to IDR 500 million, excluding land and buildings where the business is located. A business is called a small business if it has sales proceeds of more than IDR 300 million to a maximum of IDR 2.5 billion (Kawung et al, 2019). Meanwhile, medium-sized businesses are productive economic businesses that stand alone, and are carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled, or become part of either directly or indirectly with small https://journals.e-palli.com/home/index.php/ajmri Am.…”
Section: Literature Reviewmentioning
confidence: 99%
“…A business is categorized as a medium-sized business if the net worth is more than IDR 500 million to a maximum of IDR 10 billion, excluding land and buildings where the business is located. A business is called a medium-sized business if it has more than IDR 2.5 billion in sales to a maximum of IDR 50 billion (Kawung et al, 2019).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Superior business fields can be reflected by the basic business fields owned by each regency/city, where these business fields have an important role in export activities so that demand is unlimited and can be developed. This basic business field can be a mainstay in developing the region and be seen as the leading business field from each regency/city, which is expected to increase economic growth and absorption of labor business fields (Kawung et al, 2019)…”
Section: Introductionmentioning
confidence: 99%
“…Research on village funds which is still emerging requires a deeper and broader study at various places in Indonesia to understand its implications and progress. One of the still rarely done things is the management of village funds in the East Indonesian Region, which is still behind compared to the West Indonesian Region (22). For this reason, it is necessary to conduct village fund management research in villages in this region in village management funds that are following applicable laws and regulations in the context of implementing public sector accounting reform and the adoption of the NPM paradigm in Indonesia.…”
Section: Introductionmentioning
confidence: 99%