Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Winter Journal: IMWI Student Research Journal Jurnal Impresi Indonesia
John L. Hutagaol
Perbanas Institute
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 2 Documents
Search

 1 
Beyond Scarcity: A Theory of Sustainable Collectible Ecosystem Jordan Kristanto; David Steven Macquairie; Muslihun Muslihun; John L. Hutagaol
Jurnal Impresi Indonesia Vol. 5 No. 8 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i8.8054

Abstract

The resurgence of the Pokémon Trading Card Game (TCG) as both a collectible and an alternative asset presents a significant theoretical puzzle: How can a physical product with minimal intrinsic value generate sustainable economic and cultural value? Despite growing academic and practitioner interest in collectible markets, existing theoretical frameworks remain fragmented, often examining resource, stakeholder, and experiential dimensions in isolation rather than as components of an interconnected ecosystem. This study addresses this gap by developing a conceptual framework to explain sustainable value creation within TCG ecosystems. By synthesizing the Resource-Based View, Resource Orchestration Theory, Intellectual Capital Theory, Stakeholder Theory, and Experiential Marketing, this article develops an integrated model using the Pokémon TCG as an illustrative case, contextualized within Indonesia’s emerging digital consumer landscape, where collector communities and secondary markets have grown rapidly. The proposed integrative framework identifies five interconnected mechanisms that jointly sustain collectible value: (1) the orchestration of intangible resources, encompassing human, structural, and relational capital embedded within collector communities; (2) the governance of stakeholder trade-offs among players, collectors, and investors with divergent motivations; (3) the creation of experiential rituals, including brewek, a culturally situated pack-opening practice; (4) the cultivation of community trust and social capital; and (5) the amplification of value through digital visibility. The study contributes to the strategic management literature by extending ecosystem and intellectual capital theories to the context of collectible-based creative industries. It offers a robust framework to guide future empirical investigations into the dynamics of sustainable collectible value creation while also providing practical insights for stakeholders navigating this emerging economic phenomenon.
Penguatan Profesionalisme Atau Beban Regulatif Baru? Analisis Peran Konsultan Pajak dalam Peraturan Menteri Keuangan Nomor 55 Tahun 2026 dari Perspektif Konsultan Pajak dan Wajib Pajak Natalia Lesmana; Siti Kholiyah; John L. Hutagaol; Agustina Indriani
Winter Journal: IMWI Student Research Journal Vol. 7 No. 2 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i2.133

Abstract

Pengaturan konsultan pajak menghadirkan ketegangan antara penguatan profesionalisme dan penambahan beban kepatuhan bagi penyedia serta pengguna jasa. Penelitian ini bertujuan memetakan perubahan normatif dalam Peraturan Menteri Keuangan Nomor 55 Tahun 2026 serta mengkaji implikasinya bagi konsultan pajak dan wajib pajak melalui Slippery Slope Framework. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan yuridis normatif berdasarkan data sekunder berupa peraturan, artikel ilmiah, dan publikasi perpajakan yang dikumpulkan melalui dokumentasi selama Agustus hingga September 2026. Data dianalisis menggunakan analisis isi, perbandingan antarrezim, dan interpretasi sistematis, dengan triangulasi sumber untuk memeriksa keabsahan temuan. Hasil penelitian mengidentifikasi 23 perubahan regulatif, meliputi sembilan ketentuan baru, dua belas pengetatan, satu perpindahan kewenangan, dan satu ketentuan peralihan, tanpa pelonggaran. Enam dari sembilan isu utama memperkuat dimensi kekuasaan, sedangkan tiga lainnya mendukung kepercayaan. Penguatan standar mutu dan pertanggungjawaban berpotensi melindungi wajib pajak, tetapi perluasan pelaporan memunculkan persoalan kerahasiaan, sementara sertifikasi kuasa internal berpotensi meningkatkan biaya kepatuhan, terutama bagi usaha kecil. Pembahasan menunjukkan asimetri antara penguatan pengawasan dan pembangunan kepercayaan yang berpotensi mendorong kepatuhan terpaksa. Penelitian menyimpulkan bahwa profesionalisasi memerlukan keseimbangan antara pengawasan, perlindungan kerahasiaan, dan proporsionalitas beban menurut kapasitas usaha. Implikasi tersebut merupakan penalaran normatif dan memerlukan pengujian empiris untuk menilai respons konsultan serta wajib pajak setelah pelaksanaan regulasi.
Co-Authors Agustina Indriani David Steven Macquairie Jordan Kristanto Muslihun Muslihun Natalia Lesmana Siti Kholiyah