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MENGEMBANGKAN STRATEGI PEMASARAN MENGGUNAKAN METODE 4P PADA MADU KELULUT KEBUN ORGANIK BINTAN Armansyah, Armansyah; Yanto, Meidi; Friassantano, Risgar; Yani, Ahmad; Saputra, Eko Murti; Muqtafin, Muqtafin; Putra, Agung Dwi; Kenny, Kenny; Safitri, Rani; Harmonika, Harmonika
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23578

Abstract

Desa Wisata Ekang Anculai merupakan desa terletak di Kabupaten Bintan. Mayoritas penduduknya bermata pencahariannya sebagai petani dan memiliki perkerjaan sampingan yaitu peternak madu. Berdasarkan kondisi tersebut pengabdian masyarakat ini dilakukan untuk membantu meningkatkan UMKM budidaya madu kelulut karena peluang usaha sangat menjanjikan dan hanya tinggal meningkatkan pemasarannya agar berkembang. Tujuan pengabdian ini adalah melakukan pengembangan strategi pemasaran agar dapat meningkatkan penjualan dari UMKM. Pengabdian masyarakat ini menggunakan metode data primer yaitu metode observasi. Metode observasi ini dilakukan dengan cara mengamati secara langsung mengenai permasalahan yang ada di lapangan secara langsung dan mengumpulkan data yang dibutuhkan. Sedangkan metode yang kedua yaitu pengelolaan data dengan mengelompokkan data yang telah diperoleh dari pengabdian masyarakat lapangan. Hasil dari pengabdian masyarakat ini adalah diperoleh informasi bahwa didesa Ekang Anculai UMKM Madu kelulut ini bisa dikatakan berkembang dan lancar. Untuk memastikan program ini berjalan dengan baik, kami melakukan pengecekan pada proses bisnis ini mulai dari memasarkan produk dan perbaharui kemasan madu kelulut.
A Study on the Conceptual Framework for Appreciative Character Development Through Music Appreciation Learning Putra, Agung Dwi; Budimansyah, Dasim; Milyartini, Rita; Nurdin, Encep Syarief
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol. 8 No. 1 (2026): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v8i1.8816

Abstract

This study proposes a conceptual framework of appreciative character based on music appreciation learning, placing appreciative character as the main outcome of the learning process. This character is believed to foster critical awareness and positive attitudes towards beauty, diversity, and differences in social life. This study uses a descriptive-conceptual literature review to construct the proposed framework by synthesizing theories on intolerance, character education, virtue ethics, aesthetics, and music appreciation learning. The resulting conceptual framework offers a new perspective in responding to contemporary challenges in music education by expanding its epistemological foundation to include moral (character) and social dimensions. Within this framework, music appreciation learning is understood as an effort to cultivate moral virtues through mesos habits that include attention, repetition, and recognition in the process of music appreciation; while intellectual virtues are developed through systematic engagement with musical knowledge, including music theory, history, counterpoint, harmony, orchestration, composition, and related academic fields.
Leader Mindfulness as a Buffer in Family Business: Exploring the Effects of Work Stress and Pay Satisfaction on Turnover Intention through Organizational Commitment Putra, Agung Dwi; Eugene Lambey, Sylvia; Supriyadi Muri, Subur; Maharani, Anita
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8814

Abstract

This study examines turnover intention in family businesses by analyzing the effects of work stress and pay satisfaction, with organizational commitment as a mediator and perceived leader mindfulness as a moderator. Using a quantitative survey and PLS-SEM, data were collected from 238 employees working in family businesses. The results show that work stress significantly reduces organizational commitment, while organizational commitment significantly lowers turnover intention and mediates the effect of work stress. Pay satisfaction and perceived leader mindfulness do not significantly affect turnover intention. These findings highlight the importance of strengthening employees’ emotional attachment to improve retention in family business settings. Keywords: Family Business; Turnover Intention; Perceived Leader Mindfulness; Organizational Commitment;  Pay Satisfaction
Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Putra, Agung Dwi; Sukiswo, Helmy Wahyu
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8743

Abstract

The study aims to analyze how profitability and leverage influence tax avoidance among consumer non-cyclicals sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Although this sector tends to exhibit relatively stable demand characteristics, indications of tax avoidance practices persist, making it relevant for further investigation. The research employs a causal quantitative approach using panel data regression analysis with a fixed effect model. By applying purposive sampling, 46 firms were selected as samples over a five-year observation period, resulting in a total of 230 observations. Profitability is proxied by Return on Assets, leverage by Debt to Asset Ratio, and tax avoidance by Cash Effective Tax Rate.The findings reveal that profitability and leverage affect tax avoidance both partially and simultaneously. Profitability has a negative effect on tax avoidance, indicating that higher profits are associated with increased tax burdens, thereby encouraging companies to minimize their tax payments. Similarly, leverage also shows a negative effect on tax avoidance, suggesting that firms with higher debt levels tend to utilize interest expenses as a tax shield to reduce taxable income. These results confirm that financial factors serve as key drivers influencing corporate behavior in engaging in tax avoidance practices. Keywords: Tax Avoidance, Profitability, Leverage