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PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP Dewanti, Yopy Ratna; Hermanto, Bambang; Utami, Rahayu Tri; Setiawan; Bakri
SEPAKAT Sesi Pengabdian pada Masyarakat Vol 3 No 2 (2023): SEPAKAT DESEMBER 2023
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/sepakat.v3i2.206

Abstract

Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.
EFEKTIVITAS CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA JAJANAN KAKI LIMA DI DAERAH TANGERANG MELALUI PESAN ANTAR ONLINE (GO FOOD, GRAB FOOD, SHOPEE FOOD, DAN TRAVELOKA EATS) Utami, Rahayu Tri; Putri, Alfina Apriliana Eka; Rosita, Rahmi
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 5 No. 2 (2024): Jurnal Manajemen Retail Indonesia
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/jmari.v5i2.3459

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh citra merek serta kualitas produk terhadap keputusan pembelian konsumen jajanan kakilima di daerah Tangerang melalui pesan antar online. Metode penelitian yang dipergunakan dalam penelitian ini adalah metode kuantitatif. Populasi pada penelitian ini ialah pengguna aplikasi layanan pesan antar online dan sampel yang didapat sebesar 102 respoden. Metode analisis data yang digunakan ialah analisis regresi linear berganda menggunakan software SPSS statistic 26 for windows sebagai alat bantu. Hasil penelitian didapatkan bahwa Citra Merek pada produk jajanan kaki lima di Tangerang berpengaruh secara signifikan, Hal ini dapat diketahui berdasarkan nilai T pada uji T (parsial) diperoleh dengan nilai signifikansi sebesar 0.000, sedangkan hasil penelitian terhadap variabel Keputusan Pembelian membuktikan hasil bahwa secara parsial Kualitas Produk berpengaruh positif namun tidak berpengaruh secara signifikan terhadap keputusan pembelian jajanan kakilima di daerah Tangerang menggunakan aplikasi pesan antar online, hal ini dapat diketahui dengan melihat nilai signifikansi sebesar 0.89. Berdasarkan hasil analisis uji F (simultan) bahwa bahwa Citra Merek (X1) dan Kualitas Produk (X2) secara simultan berpengaruh signifikan terhadap Keputusan Pembelian jajanan kaki lima melalui aplikasi pesan antar online. Hasil tersebut dibuktikan dengan hasil signifikansi sebesar 0.000 < 0.05.
Effect of Brand Image and Product Quality on Purchase Decisions in Using Online Travel Ticket Accommodation Provider Applications Utami, Rahayu Tri; Ermanuri, Ermanuri; Rosita A, Shofa
Bina Bangsa International Journal of Business and Management Vol. 3 No. 1 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i1.20

Abstract

The condition of business competition for online travel ticket accommodation application providers is very tight. The competition will continue because several new brands, such as Traveloka, Tiket.com, Agoda, Pegi-pegi, and others, continue to emerge. In determining the purchase decision, many consumers consider several things. Many factors influence a person's buying behavior towards a product. Each individual has different desires and tastes. Brand image (brand image) and product quality is one of the factors that influence purchasing decisions. This study uses descriptive quantitative research methods. This study's source of data using primary data, data collection by distributing questionnaires given to lecturers at the Polytechnic LP3I Jakarta. Sampling of this study used 108 respondents. The method of analysis in this study used a question instrument test using validity tests, reliability tests, multiple linear regression analysis. Hypothesis test using t test, f test, and coefficient of determination ( R2), with data processing using SPSS 25.0 program. This study aims to determine the influence of brand image (brand image) on purchasing decisions in using online ticket accommodation provider applications and the effect of product quality on purchasing decisions in using online ticket accommodation provider applications. In addition, this study also aims to determine whether brand image and product quality influence purchasing decisions
Pengembangan Pendidikan Dan Ketrampilan Dengan Literasi Digitalisasi Untuk Masyarakat & Ibu Pkk Di Pulau Harapan Dan Pulau Kelapa, Kep. Seribu, DKI Jakarta Rahayu Tri Utami; Edy Sambodja; Ibnu Suryadi; Peralina Siahaan; Iksan Setiabudi
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1270

Abstract

Program "Pengembangan Pendidikan dan Keterampilan dengan Literasi Digitalisasi untuk Masyarakat & Ibu PKK di Pulau Harapan dan Pulau Kelapa, Kepulauan Seribu, Jakarta" bertujuan untuk meningkatkan kualitas hidup masyarakat lokal melalui pemberdayaan pendidikan dan keterampilan yang terintegrasi dengan literasi digital. Wilayah Pulau Harapan dan Pulau Kelapa, yang terletak di Kepulauan Seribu, menghadapi tantangan keterbatasan akses pendidikan dan keterampilan teknologi. Oleh karena itu, program ini dirancang untuk memberikan pelatihan yang komprehensif dalam bidang pendidikan formal, keterampilan vokasional, dan literasi digital bagi masyarakat umum dan ibu-ibu PKKProgram ini terdiri dari beberapa komponen utama:Pelatihan Keterampilan: Mengadakan pelatihan keterampilan praktis dan teknis untuk masyarakat dan ibu ibu PKK mengenai arsip digital dan umkm dengan media sosial.Literasi Digital: Menyediakan pelatihan dasar handphone, serta penggunaan media sosial dan platform e-commerce untuk meningkatkan kemampuan bisnis dan pemasaran produk lokal.Pemberdayaan Ibu PKK: Mengadakan program khusus untuk ibu-ibu PKK, yang meliputi pelatihan keterampilan penyimpanan dokumen sederhana (arsip) melalui digital. UMKM , dan penggunaan teknologi dalam kehidupan sehari-hari.Dampak yang diharapkan dari program ini mencakup peningkatan kualitas pelatihan masyarakat dan ibu ibu PKK, pemberdayaan ekonomi melalui keterampilan baru dan akses pasar yang lebih luas, serta peningkatan literasi digital yang akan mempersiapkan masyarakat untuk berpartisipasi aktif dalam ekonomi digital. Dengan melibatkan berbagai pemangku kepentingan, termasuk pemerintah lokal, sekolah, dan komunitas, program ini diharapkan dapat memberikan kontribusi signifikan terhadap pembangunan berkelanjutan di Pulau Harapan dan Pulau Kelapa.
STRATEGI SUKSES MEMBANGUN BISNIS ONLINE GENERASI MUDA UNTUK SISWA/I SMK KARYA NASIONAL DI KABUPATEN KUNINGAN JAWA Rahayu Tri Utami; Edy Sambodja
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37252

Abstract

Kegiatan Pengabdian Masyarakat ini bertujuan untuk memberdayakan pelajar SMK Karya Nasional Kabupaten Kuningan dengan cara pelatihan Go Digital : Strategi sukses membangun bisnis online generasi muda untuk pelajar SMK Karya Nasional di Kabupaten Kuningan Jawa Barat. Pelatihan saat ini dirancang untuk meningkatkan pemahaman pelajar mengenai konsep dasar bisnis, pengembangan produk, pemasaran, dan kewirausahaan. Diharapkan, melalui kegiatan ini, pelajar dapat mengembangkan keterampilan yang diperlukan untuk bersaing di dunia kerja atau memulai usaha sendiri. Dengan tujuan potensial untuk kegiatan pengabdian masyarakat tersebut adalah : Pertama, Peningkatan Keterampilan Kewirausahaan: Membekali pelajar dengan pengetahuan dan keterampilan praktis untuk memulai dan menjalankan bisnis mereka sendiri. Kedua, Penguatan Keterampilan Manajemen: Meningkatkan kemampuan pelajar dalam merencanakan, mengorganisasi, memimpin, dan mengendalikan sumber daya untuk mencapai tujuan bisnis. Ketiga, Peningkatan Minat dalam Bidang Bisnis: Menumbuhkan minat pelajar terhadap dunia bisnis dan kewirausahaan. Keempat, Penguatan Hubungan Sekolah-Industri: Memperkuat kerjasama antara SMK Karya Nasional dengan dunia industri untuk meningkatkan relevansi pendidikan dengan kebutuhan pasar kerja. Dan kelima, Kontribusi pada Perekonomian Lokal: Mendorong pertumbuhan ekonomi lokal melalui pengembangan UMKM yang dikelola oleh pelajar. Berdasarkan tujuan-tujuan tersebut, target peserta yang ideal untuk kegiatan pengabdian masyarakat ini adalah: Pelajar SMK Karya Nasional, Jurusan yang relevan seperti bisnis dan memiliki bidang bisnis atau kewirausahaan. Diharapkan dengan adanya kolaborasi antara perguruan tinggi dan SMK ini dapat menjadi model bagi pengembangan program serupa di sekolah-sekolah lain.
The Digital Revolution in Small and Medium Enterprises (SMEs): Boosting Operational Efficiency with Information Technology Utami, Rahayu Tri; Azzahra, Fadhila; Larasati, Pamela; Sambodja, Edy
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pm13mb07

Abstract

The rapid development of information technology has transformed the way many businesses operate, including small and medium-sized enterprises (SMEs). This article explores the impact of implementing information technology on operational efficiency in SMEs. Through case studies and surveys of various SMEs in Indonesia, particularly in Tangerang Raya, data was collected on the use of information technology and changes in operational efficiency. The research results show that process automation is a key factor in improving efficiency, optimizing resource management, reducing operational costs, increasing the speed and accuracy of decision-making, and implementing information technology in SME business processes. This technology enables SMEs to optimize and reduce operational costs, as well as increase customer satisfaction. In addition, this study also found several challenges faced by SMEs in implementing information technology, including limited skilled human resources, high initial costs, and data security issues. Nevertheless, the benefits gained from the use of information technology are much greater than the existing challenges. This article provides recommendations for SME owners and policymakers to support the adoption of information technology, including the provision of training and subsidies for technology investment. In this way, SMEs can become more competitive and contribute more significantly to the national economy.
Building A Generation of Reliable Entrepreneurs Through The Business Management Service Program at SMK Karya Nasional, Kuningan Regency, West Java Susbiyantoro; Ferryal Abadi; Rahayu Tri Utami; Yoeliastuti; Eriene Iranie Nizarlie
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5648

Abstract

This Community Service activity was conducted to address the need for enhancing entrepreneurial skills among vocational school students, particularly at SMK Karya Nasional in Kuningan Regency, West Java. Vocational school graduates often face challenges in entering the workforce or starting their own businesses due to limited practical knowledge and skills in business management and entrepreneurship. The primary aim of this activity was to empower students by providing comprehensive training in business management, including topics such as basic business concepts, product development, marketing strategies, and entrepreneurial skills. The method used involved interactive workshops, hands-on practice, and collaboration with local industries to ensure practical application of the knowledge gained. As a result, the students demonstrated improved understanding of business concepts and management techniques, as well as greater confidence in applying these skills. This training also fostered stronger school-industry relations, creating opportunities for collaboration and internships that align education with the demands of the job market. In conclusion, this program successfully equipped students with the foundational skills required to pursue careers in business or entrepreneurship. It is hoped that this initiative can serve as a model for similar programs in other vocational schools, ultimately contributing to the growth of local economies through the development of student-led small and medium enterprises (SMEs).
Innovation Behavior Research: Global Trends and Emerging Themes in Entrepreneurial Business Practices Chakim, Mochamad Heru Riza; Utami, Rahayu Tri; Sitanggang, Tantri Wenny; Tanjung, Azrul; Rizky, Agung; Beldiq, Eiser Aaron
Aptisi Transactions On Technopreneurship (ATT) Vol 6 No 3 (2024): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v6i3.476

Abstract

Innovation behavior research has emerged as a critical field due to its role in enhancing business competitiveness and organizational performance. This bibliometric analysis aims to provide a comprehensive understanding of global trends and emerging themes in innovation behavior research from 2015 to 2024. Using the Dimensions database, 11,798 articles were identified and analyzed with VOSviewer software. The results reveal that Australia, China, the United Kingdom, and the United States are the top contributors to this research, with strong international collaboration networks highlighting its global nature. Brock University, Jiangsu University, and Erasmus University Rotterdam stand out for their collaborative networks and strategic research directions. In the author-based analysis, research efforts primarily focus on the relationship between entrepreneurial orientation, transformational leadership, and innovation behavior. Frontiers in Psychology and Sustainability emerge as influential journals, covering topics such as digital transformation, organizational behavior, and sustainable business practices. Groundbreaking studies have developed frameworks linking innovation behavior with knowledge sharing, digital transformation, and conflict management. Keyword co-occurrence analysis highlights "innovation", "performance", and "leadership" as frequently occurring terms, reflecting a core focus on understanding how innovation directly impacts organizational outcomes and the importance of transformational leadership in fostering innovation behavior. The findings provide valuable insights into global innovation behavior research, identifying emerging interdisciplinary themes like digital transformation and sustainability. Future research should explore global collaboration networks, interdisciplinary approaches, and the influence of leadership styles on innovation behavior.
PERAN PROMOSI DIGITAL DAN KUALITAS MAKANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA USAHA JAJANAN KAKI LIMA DI KOTA TANGERANG Edy Sambodja; Rahayu Tri Utami; Fadhila Azzahra; Pamela Larasati
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32738

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh promosi digital dan kualitas makanan terhadap keputusan pembelian konsumen pada usaha jajanan kaki lima di Kota Tangerang. Dalam era digital saat ini, promosi melalui platform digital seperti media sosial, aplikasi pesan antar, dan situs web memainkan peran penting dalam menarik perhatian konsumen. Selain itu, kualitas makanan tetap menjadi faktor utama yang mempengaruhi kepuasan dan keputusan pembelian konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dimana data dikumpulkan melalui kuesioner yang dibagikan kepada konsumen jajanan kaki lima di Kota Tangerang. Jumlah responden yang dilibatkan dalam penelitian ini adalah 200 orang yang dipilih secara acak. Analisis data dilakukan menggunakan metode regresi linear berganda untuk mengetahui hubungan dan pengaruh antara variabel promosi digital, kualitas makanan, dan keputusan pembelian. Hasil penelitian menunjukkan bahwa baik promosi digital maupun kualitas makanan memiliki pengaruh signifikan terhadap keputusan pembelian konsumen. Promosi digital yang efektif melalui media sosial dan aplikasi pesan antar terbukti meningkatkan kesadaran dan minat konsumen terhadap produk jajanan kaki lima. Selain itu, kualitas makanan yang baik, meliputi rasa, kebersihan, dan penyajian, juga berperan penting dalam membentuk kepuasan konsumen dan mempengaruhi keputusan pembelian. Penelitian ini memberikan implikasi praktis bagi pelaku usaha jajanan kaki lima di Kota Tangerang untuk lebih fokus pada strategi promosi digital yang kreatif dan inovatif, serta menjaga dan meningkatkan kualitas makanan yang ditawarkan. Dengan demikian, diharapkan dapat meningkatkan jumlah konsumen dan memperkuat daya saing usaha di tengah persaingan pasar yang semakin ketat.
TRANSFORMASI UMKM DIGITAL BERBASIS POTENSI LOKAL Enny Diah Astuti; Tarto Tarto; Rahayu Tri Utami; Venny Oktaviany
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1592

Abstract

One important area of the Indonesian economy is MSMEs (Micro, Small, and Medium Enterprises). The use of technology in marketing and transactions is only one aspect of MSMEs' digitization; other aspects include incorporating technology into production, distribution, financial administration, and customer service. But not everyone benefits equally from this shift, which is frequently impeded by a lack of funding, poor levels of digital literacy, and restricted access to technology. This study examined how MSME communities in Pengalengan, West Java, are driving the regional economy through economic empowerment initiatives. employing a qualitative approach model that offers an alternative viewpoint for comprehending the issues identified in the study in order to conduct a more thorough and in-depth analysis. MSMEs may boost efficiency and market access while also generating sustainable added value by leveraging digital technology to enhance local potential. An inclusive digital ecosystem that is sensitive to local dynamics and can support the transformation of Digital MSMEs based on local potential requires collaboration between MSME players, the government, academia, and the business sector to accomplish this change.