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Peningkatan Daya Saing Usaha Mikro Kecil Melalui Pelatihan Pemasaran Digital Mubarak, Abdullah; Apriliani, Lili; Aidil Fitri, Anugrah; Sam, Marwah Amaliah Putri; Hidayatullah, Syarif
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): SEPTEMBER-DESEMBER
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v5i3.4718

Abstract

Micro and Small Enterprises (MSEs) in Desa Kassi face challenges in digital marketing due to their reliance on conventional methods, such as direct sales from home, which limit their market reach and product competitiveness. The Capacity Building Program for Student Organizations (PPK Ormawa) by MP Ekolibrium FEB UNM was designed to address these issues through training that includes business social media management, the use of websites and e-commerce platforms, and the creation of engaging and interactive digital content. The methods implemented include face-to-face training, door-to-door mentoring, and ongoing evaluations. As a result, MSEs are now capable of managing business social media, leveraging websites and e-commerce platforms, and producing creative content that enhances product appeal. A significant outcome of this program is the establishment of the UMK Center, serving as a marketing hub through websites and marketplaces. This program not only improves digital marketing skills but also expands market reach and enhances the competitiveness of MSEs in Desa Kassi.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UMUR PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF DAN TERHADAP TAX AVOIDANCE rispandy, arina; Mubarak, Abdullah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1676

Abstract

ABSTRACK. This study aims to analyze the effect of institutional ownership, company age, and executive characteristics on tax avoidance. This research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample used in this study consisted of 32 companies in the Consumer Non-Cyclical sector using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been sampled for research. The variables used in this study are Institutional Ownership (X1) as the first independent variable, Company Age (X2) as the second independent variable, and Executive Characteristics (X3) as the third independent variable, and Tax Avoidance (Y) as the dependent variable. The panel data regression method was used as the research method in this study. The analysis of the research results used the Eviews 12 software. The results of the study show that the selected model is the Fixed Effect Model (FEM). The results of this study indicate that Institutional Ownership partially has no effect on tax avoidance, while Company Age and Executive Characteristics partially have a negative effect on tax avoidance. Simultaneously, Institutional Ownership, Company Age, and Executive Characteristics affect tax avoidance. Keywords: Institutional Ownership, Company Age, Executive Characteristics, Tax Avoidance.