Volume 7, No. 2JMB : Jurnal Manajemen dan Bisnis

The Small and Medium Enterprises (SMEs) sector has proven resilient, when the economic crisis in 1998, only the SME sector survived the collapse of the economy, while the larger sector fell by the crisis. The Role of Small and Medium Enterprises (SMEs) as an economic movement, its existence is the engine of growth for the growth and development of new entrepreneurs and the increasing performance of SMEs. However, SMEs still face obstacles in terms of technical expertise, competence, entrepreneurship and management as well. Furthermore, the problem faced is limited access to productive resources such as raw materials, capital, technology, market facilities and information. The purpose of this study was to analyze the influence of entrepreneurial attitudes and market orientation on learning in improving business performance of SMEs themselves. This research model consists of three hypotheses with four variables namely entrepreneurial attitude, market orientation and organizational learning on business performance. The data used is 82 SMEs in Tangerang City using the Structural Equation Modeling analysis tool in the Smart PLS program. The results of data analysis prove that all proposed hypotheses can be accepted. So it can be concluded that business performance is influenced by three factors, both directly and indirectly, namely organizational orientation, market orientation and entrepreneurial attitudes.

The purpose of this study is to know and analyze how much influence the brand experience on brand trust and its impact on customer satisfaction of Polo T-Shirt product. Population in this research is every visitor Aeon Mall BSD City met by researcher who was wearing Polo T-Shirt, hence by using unidentified formula obtained by amount of sample counted 100 person. Sampling technique by accidental sampling that anyone who happens to meet can be sampled if it meets the criteria. This research uses an associative-explanatory method. The data used are primary and secondary data. Hypothesis testing is done by using simple linear regression method. Data analysis using statistical data processing software SPSS 22 for Windows. The result of this research shows that brand experience have positive and significant effect to brand trust product of Polo shirt, and brand trust have positive and significant influence to customer satisfaction of Polo T-Shirt product

In the quality of financial information there are two types of disclosure issued by the company. The disclosure is mandatory disclosure is a mandatory disclosure of government regulation and voluntary disclosure is an unregulated disclosure. The purpose of this study to determine the effect of ROA, Leverage and size of the company on the disclosure of financial statements. The disclosure categories used in this study were Mandatory Disclosure categories by taking a sample of 9 companies after deducting from the specified sample criteria. Data analysis method used is panel data regression analysis.

This study aims to determine the level of effectiveness of lending by PT. BPR Tangerang Branch.The type of research used is quantitative descriptive. Data collection techniques are carried out through observation, questionnaires, interviews and documentation. Determination of respondents was chosen by using purposive sampling with a sample of 70 respondents. The data analysis technique used is statistical analysis.The results showed that the level of attainment of the percentage of the effectiveness of giving credit as a whole is in the effective category (82.75 percent), thus it can be said that the credit given by Bank PT. BPR Tangerang Branch is effective seen from the 5C principle, namely Character, Capacity, capital, Collateral, and conditon of economic. Judging from the results of the measurement of the Characteristics of lending effectiveness through its dimensions shows that all dimensions support the effectiveness. Judging from the table above 1 dimension is in the very effective category, namely the Character dimension 86.93%, 4 dimensions are in the effective category, namely the dimensions of Capacity 78.14%, capital 82.86% and dimensions of Collateral 84.86%, and dimensions condition of economy is 74.71%.

The purpose of this study is to analyze the effect of carbon tax and carbon damage on economic growth in 15 (fifteen) countries from 1990 to 2017. Based on the results of research by weather scientists who stated that there are 50-500 possibilities to limit global warming at 2 degrees Celsius above average global temperatures from pre-industrial times throughout the 21st century.Global warming is caused by cumulative carbon emissions which continue to increase from year to year, resulting in threats to the world's sustainable development. Therefore carbon production must be limited by imposing a tax on carbon so that economic growth can run normally and even increase.Researchers used the open economy model Y = (C, I, G, NX) namely final household consumption expenditure (C), foreign direct investment (I), government final consumption general expenditure (G), and import export per GDP (NX) for control variables. The researcher also used the Cobb-Douglas Y = (K, L) production function, namely gross capital formation (K) and the ratio of working people per population (L) to the control variable. The data used were panel data in 15 countries that applied Carbon Tax from 1990 to 2017. Researchers used GLS (Generalized Least Squares) estimation to analyze the effect of carbon tax and carbon destruction on economic growth.The result is a carbon tax can stimulate the growth of real gross domestic product per capita and carbon damage hinder economic growth.

The target of local taxes supports the a better local development. DKI Jakarta as the capital city of Indonesia has its own strategic taxes sources. Some of them are hotel tax, restaurant tax, and entertainment tax. This aims to find out the taxes effectiveness and the taxes contribution of hotel tax, restaurant tax, and entertainment tax. Using the descriptive-quantitative, the period of the local real earning of DKI Jakarta is 2010-2013. The result explained that the hotel tax and restaurant tax in 2010-2013 were very effective. Meanwhile tha entertainment tax was slowing down to be ineffectve in 2013. The level of taxes contribution of hotel tax, restaurant tax, and entertainment tax are relatively small as it showed under 10% of each period. It is important to recalculate the number of hotels, restaurants, and types of enterntainment in DKI Jakarta. Using three types of local taxes and short period of local real earning, next researchers can use more types and longer period of local real earning.

Problems regarding performance are problems that will always be faced by the management of the company, therefore management needs to know the factors that affect employee performance. Factors that can affect employee performance are training programs. This study aims to find out and analyze the influence of training programs that include training needs, training design and training evaluation on the performance of the Islamic banking sector in Cirebon Region. The method used in this research is field research to test hypothesis testing about the effect of training programs on performance in the Syarah breeding service sector in Cirebon. The unit of analysis in this study were individuals, namely Islamic bank employees in Cirebon, which numbered 50 employees. The analysis technique used is Path analysis. The results of this study indicate a training program on the dimensions of training design, on the job training and the type of training influencing employee performance in the Islamic banking services sector