Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal bintang manajemen Fortunate Business Review
Ernest Kusuma Dharma
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Digitalisasi Administrasi Pajak UMKM Sektor Distributor di Kota Batam : Studi Kualitatif tentang Pengalaman, Tantangan, dan Strategi Adaptasi Pelaku Usaha di Era Kebijakan Pajak Terbaru Erwin Sya'ban Ardi Wibowo; Anthony Salim; Ernest Kusuma Dharma; Limas Putra; Hansen Nicholas; Herodes Herodes
Jurnal bintang manajemen Vol. 4 No. 2 (2026): Juni : Jurnal Bintang Manajemen (JUBIMA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v4i2.4344

Abstract

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.
EFEKTIVITAS CONTENT CREATOR DALAM MENINGKATKAN PENJUALAN SKINCARE FACETOLOGY DI KOTA BATAM Kharisma Austin Makaba; Shela Agustina; Michael; Felix Beckham; Enjelica Auroka; Charles; Michelle; Eric Lie; Selly; Ernest Kusuma Dharma; Sherlyna
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v5i1.293

Abstract

Peningkatan kesadaran masyarakat terkait kesehatan kulit membuat saat ini industri skincare semakin berkembang, hal ini juga ditandai dengan menjamurnya content creator yang semakin gencar melakukan pemasaran terkait skincare. Penelitian ini bertujuan untuk menganalisis efektivitas strategi pemasaran yang diterapkan oleh content creator terhadap keputusan pembelian dan peningkatan penjualan produk skincare Facetology di Kota Batam, serta menguji dampak dari klaim berlebihan yang sering dilakukan oleh content creator dalam mempromosikan produk tersebut baik disengaja maupun tidak. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik analisis data model Miles and Huberman dilakukan secara interaktif. Hasil penelitian terkait overclaim menunjukan bahwa 60% narasumber menyatakan produk yang diterima sesuai dengan yang dipromosikan, sementara 40% lainnya menyatakan produk yang diterima tidak sesuai dengan apa yang dipromosikan. Penggunaan content creator sebagai media promosi terbukti efektif dalam meningkatkan penjualan produk Facetology, di mana 60% narasumber yang diwawancarai oleh peneliti mengaku terpengaruh untuk membeli setelah melihat promosi dari content creator yang mereka percayai. Namun, 40% narasumber lainnya masih mencari informasi dan ulasan dari konsumen lain sebelum memutuskan untuk membeli produk.
Co-Authors Anthony Salim Charles Enjelica Auroka Eric Lie Felix Beckham Hansen Nicholas Herodes Herodes Kharisma Austin Makaba Limas Putra Michael Michelle Selly Shela Agustina Sherlyna Wibowo, Erwin Sya’ban Ardi