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Strategi Penguatan Performa UMKM melalui Digitalisasi Pemasaran dan Optimalisasi Media Sosial di Kelurahan Klangon Kecamatan Bojonegoro Kabupaten Bojonegoro Jawa Timur Suryati Eko Putro; Wahyu Rochana; Dina Susiani; Totok Mardianto; Shindu Hargo Dedali; Agung Pribadhi; Agus Agus; Rukin Rukin; Muhammad Sujudi; Nyardi Nyardi
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i3.3035

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving national economic growth and are the main pillars of the community's economy. However, challenges in the digital era require MSMEs to adapt quickly, especially in marketing aspects, which are increasingly shifting to the digital realm. This community service activity discussed strategies for strengthening MSME performance through marketing digitalization and optimizing social media as a means of promotion and interaction with consumers. The activity was held in Klangon Village, Bojonegoro District, Bojonegoro Regency, East Java. The method used in this activity was a qualitative descriptive approach combined with a literature study related to the use of digital technology to support MSME marketing strategies. The identification results showed that the use of digital platforms such as social media, marketplaces, and business websites can have a significant impact on increasing product visibility, marketing efficiency, and expanding market reach, both locally, regionally, and nationally. Optimizing social media not only functions as a promotional tool but also builds more intensive interactions with consumers. Through the presentation of relevant, creative, and interactive content, MSMEs are able to increase customer engagement and strengthen brand loyalty. The findings of this activity confirm that digital marketing integrated with digital communication strategies can strengthen the competitiveness of MSMEs amidst increasingly fierce market competition. However, challenges remain, including limited digital literacy, a lack of technical skills, and a lack of understanding of effective digital marketing strategies among MSMEs. Therefore, ongoing efforts are needed to improve digital literacy, provide technical training, provide intensive mentoring, and provide policy support from the government and relevant stakeholders.
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN BADAN PADA PT. BAHTERA MULYA SURABAYA Mardianto, Totok
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132545

Abstract

Penelitian ini dilakukan pada PT.Bahtera Mulya Surabaya yang bertempat di Jl. Melati No.41 C surabaya. Tujuan dari penelitian ini adalah untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan akuntansi pajak yang sesuai dengan peraturan perpajakan yang berlaku, untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan perhitungan pajak penghasilan (PPh) sesuai dengan UU No. 36 Tahun 2008. Jenis data yang digunakan penulis dalam penelitian ini adalah data sekunder, yaitu yang diperoleh dari perusahaan dalam bentuk jadi , seperti neraca, laporan laba rugi, surat pemberitahuan (SPT) , surat setoran pajak (SSP), Surat keterangan terdaftar dari perusahaan dan struktur organisasi yang juga diperoleh dari kepala bagian akuntansi dan perpajakan. Data tersebut di analisa dengan menggunakan metode deskriptif. Dari hasil penelitian diketahui bahwa perusahaan dalam menyusun laporan laba rugi belum sesuai dengan Undang – Undang pajak pennghasilan, karena ada biaya-biaya yang tidak diperkenankan menurut Undang – Undang Perpajakan, antara lain perusahaan memasukkan biaya natura dan biaya rekreasi, sedangkan biaya telepon seluler dapat diperkenankan sebagai biaya pengurang penghasilan bruto, namun di dalam Umndang-Undang Perpajakan membatasi jumlah biaya yang diakui yaitu sebesar 50% dari jumlah biaya perolehan. Kata kunci : Pajak Penghasilan, Data Sekunder, Biaya Natura, Biaya Rekreasi dan Biaya Telepon Seluler