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INCREASE SERVICE SALES TURNOVER THROUGH A DIGITAL MARKETING APPROACH: EFFECTIVE? Fauzia, Ulfa; Farida, Nur; Utomo, Priyo
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i1.216

Abstract

This study aims to analyze the influence of price and product innovation on purchasing decisions of gold jewelery at Toko Emas Gadjah, located in Bali . In an increasingly competitive market environment, price and product innovation are key determinants that significantly affect consumer preferences and behavior in selecting gold jewelry products. The research adopts a quantitative approach using a survey method by distributing questionnaires to 100 respondents who are active customers of Toko Emas Gadjah. The results of data analysis indicate that the price variable has a significant influence on purchasing decisions, as consumers tend to consider affordability and price competitiveness before making a purchase. Additionally, product innovation encompassing variety in design, uniqueness and novelty also contributes positively to consumer purchasing decisions. These findings offer managerial implications for store owners and managers, particularly in formulating competitive pricing strategies and encouraging the development of innovative products that align with market preferences, with the aim of enhancing product attractiveness and increasing sales volume. Keywords: Price, Product Innovation, Purchase Decision, Gold Jewellery, Gadjah Gold Shop
The FINANCIAL PERFORMANCE OF PT BANK RAKYAT INDONESIA BEFORE AND AFTER THE COVID 19 PANDEMIC Devita Yuliana; Priyo Utomo
International Journal of Economics, Science, and Education Vol. 1 No. 1 (2024): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine, assess, and analyze the financial performance of PT Bank Rakyat Indonesia PERSERO Tbk as measured using the CAR, ROA, LDR, and BOPO ratios using financial statements from 2019 to 2021. The data collection technique used is secondary data observation. The data analysis technique used is qualitative descriptive analysis. And the data validity technique used is source triangulation.The theoretical implications in this study are seen from the calculation of CAR, ROA, and LDR: bank management needs to pay attention to the balance of high returns with the level of risk faced. Meanwhile, when viewed from the calculation of the BOPO ratio, banks need monetary policy and credit stimulus to continue to grow, maintain fiscal sustainability in the short and long term so that the costs incurred for operations are more effective and efficient, and prevent and handle COVID-19 from human aspects, especially health aspects. Practical implications of the results of this study can be used as a consideration for future researchers to expand the range of research by adding samples and using a longer observation period so that the results obtained are more concrete and volatile.
Peran Media Sosial Dalam Mengembangkan Brand Awarnes Untuk Meningkatkan Penjualan Produk Interior PT Muvar Interior Perkasa Agusta, Wahyu; Nuryadi, Nuryadi; Utomo, Priyo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12165

Abstract

Penelitian ini bertujuan untuk menganalisis peran media sosial dalam mengembangkan brand awareness guna meningkatkan penjualan produk interior PT Muvar Interior Perkasa. Hasil penelitian menunjukkan bahwa media sosial, khususnya Instagram dan Facebook, memiliki kontribusi signifikan dalam membangun kesadaran merek. Melalui platform tersebut, perusahaan berhasil memperluas jangkauan audiens, memperkuat identitas merek, serta menciptakan interaksi langsung dengan konsumen yang diarahkan ke marketplace. Dampak brand awareness terhadap penjualan terlihat dari peningkatan volume penjualan sebesar 28,8% dalam lima bulan, serta efek tidak langsung berupa meningkatnya kepercayaan, kecepatan pengambilan keputusan pembelian, dan loyalitas konsumen. Penelitian ini juga menegaskan bahwa pengembangan strategi media sosial yang terintegrasi dengan marketplace, pemanfaatan iklan berbayar, kolaborasi influencer, serta penerapan konten edukatif dan storytelling menjadi kunci dalam menjaga pertumbuhan bisnis. Dengan strategi tersebut, perusahaan menargetkan peningkatan pangsa pasar, pertumbuhan penjualan stabil di atas 5% per bulan, serta pembentukan komunitas online pelanggan setia. Temuan ini menekankan pentingnya media sosial sebagai media strategis dalam mendukung keberlanjutan dan daya saing perusahaan.
Constructing of Penta Helix Model Approach in Reducing Stunting and Upscaling Human Resource Capabilities in Surabaya Development : A Meta Synthesis Utomo, Priyo; Pratama, Devangga Putra Adhitya; Arifin, Syamsul; Waloyo; Sandyawati, Novi Sri
Review of Management and Entrepreneurship Vol. 9 No. 2 (2025): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rme.v9i2.5679

Abstract

This research investigates the application of the Penta Helix Model in addressing two critical issues in Surabaya City: reducing stunting and upscaling human resource capabilities. The Penta Helix Model, which encompasses collaboration among academia, business, government, community, and media, offers a comprehensive framework for sustainable urban development. Meta synthesis as this research method reffered to synthesizes findings from recent and past research to identify effective strategies and their interrelationships within this model. Key strategies for reducing stunting include nutritional interventions such as micronutrient supplementation and fortification of staple foods, health care initiatives like the Integrated Management of Childhood Illness (IMCI) and growth monitoring, and educational programs that emphasize school-based nutrition and WASH (Water, Sanitation, and Hygiene) education. Community engagement through initiatives like Community-Led Total Sanitation (CLTS) and women's empowerment programs further supports these efforts, while effective governance and supportive policies provide the necessary environment for successful implementation. In upscaling human resource capabilities, the research highlights the importance of educational enhancement through vocational training and continuing professional development, health and wellness programs to maintain a productive workforce, and community empowerment via technology-driven approaches such as AI for socio-economic predictions. Business and economic development initiatives, coupled with technological innovations like mHealth solutions and remote sensing, are also crucial in aligning workforce skills with market demands and improving access to essential services. The research finding referred the interconnectedness of these strategies and the necessity of a collaborative approach within the Penta Helix Model. By leveraging the strengths of each stakeholder, Surabaya City can develop and implement comprehensive, inclusive, and sustainable interventions to address stunting and enhance human resource capabilities. This integrated approach not only improves public health and educational outcomes but also drives economic growth and resilience, contributing to the overall development of Surabaya City
Strengthening of Multiple Calculating Operational Skills Through Media Times Cards Playing (TCP) Games Utomo, Priyo
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 4 (2021): Social, Humanities, and Educational Studies (SHEs): Conference Series (Special Issue 2
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.339 KB) | DOI: 10.20961/shes.v4i6.68714

Abstract

Jenis penelitian yang digunakan adalah penelitian  pengembangan (R &D). Adapun Subjek ujicoba produk siswa kelas III SD Negeri Ngempon 02. Instrumen yang digunakan adalah lembar kuesioner dan lembar observasi.  Hasil penelitian menunjukkan media Times Cards Playing (TCP) layak digunakan pada pembelajaran perkalian untuk siswa kelas III Sekolah Dasar. Hal ini ditunjukkan dari penilaian validasi yang memperoleh kriteria sangat valid dengan rentang nilai 80-100 ditinjau dari aspek penyajian media, permainan edukatif,  bahasa, dan materi. Sedangkan lembar observasi dan kuesioner respon siswa terhadap media Times Cards Playing (TCP) menunjukkan respon positif dengan rentang nilai 76-100.  Hasil penilaian ini termasuk kategori sangat praktis. Adapun saran dalam penelitian ini adalah media TCP perlu digunakan untuk guru kelas IIII sekolah dasar untuk melatih keterampilan operasi hitung perkalian 1-10.
ANALISIS KINERJA KARYAWAN DALAM MENINGKATKAN PRODUKTIVITAS KERJA DI USAHA JASA SERVICE AC (BERSAUDARA) Sayyid Zakly Raka Agda; Priyo Utomo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6402

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Usaha jasa Service AC (Bersaudara) beroperasi dalam industri yang kompetitif, di mana kinerja karyawan memiliki peranan penting dalam menentukan produktivitas dan kepuasan pelanggan. Bertujuan untuk mengevaluasi kinerja karyawan serta faktor-faktor yang mempengaruhi kinerja dan hubungannya dengan produktivitas kerja. Metode yang digunakan adalah kualitatif, dengan pengumpulan data melalui wawancara mendalam dan observasi di lapangan. Hasil penelitian menunjukkan bahwa kinerja karyawan di usaha jasa Service AC (Bersaudara) saat ini masih memerlukan peningkatan, dipengaruhi oleh faktor-faktor seperti pelatihan, motivasi, dan lingkungan kerja yang kondusif. Selain itu, analisis juga mengungkapkan bahwa terdapat hubungan positif antara kinerja karyawan dan produktivitas, di mana peningkatan kinerja berkontribusi pada peningkatan produktivitas kerja
Strategic Management and Public Service Innovation Priyo Utomo; Agus Efendi; Rey Suwigtyo; Rohmah kurniawati; Wahyu Ari Andfriyanto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 3 (2026): May 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i3.3671

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Purpose: This study aims to analyze the development of research on strategic management and public service innovation in the public sector during 2020–2026. Design/methodology/approach: The study applies a Systematic Literature Review (SLR) based on PRISMA guidelines and bibliometric analysis using VOSviewer. A total of 847 articles indexed in international databases were examined to identify research trends, thematic clusters, and research gaps. Findings: The results show that public service innovation is closely linked to digital transformation, strategic leadership, collaborative governance, and organizational capabilities in managing change. Research at the municipal government level, especially in developing countries, remains limited Research limitations/implications: The study only includes articles indexed in international databases within the 2020–2026 period, which may exclude relevant studies from local or non-indexed sources. Practical implications: The findings provide guidance for policymakers and public sector managers in designing innovation-oriented strategic management practices to improve public service quality and responsiveness. Originality/value: This study integrates strategic management and public service innovation perspectives through combined SLR and bibliometric approaches. Paper type: Systematic Literature Review and bibliometric study
Mengkaji Kesesuaian Data HPP, PPN, dan Depresiasi Aset Tetap dalam Menanggapi SP2DK CV NCT Amalia Putri Cahyani; Priyo Utomo; Aisyah Darti Megasari; Nuryadi Nuryadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1363

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Penelitian ini bertujuan untuk mengevaluasi efektivitas ekualisasi Harga Pokok Penjualan (HPP), SPT Masa Pajak Pertambahan Nilai (PPN), dan penyusutan aktiva tetap sebagai instrumen dalam menanggapi indikasi ketidaksesuaian yang teridentifikasi dalam Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) yang diterima oleh CV NCT. SP2DK merupakan instrumen pengawasan kepatuhan material yang digunakan oleh Direktorat Jenderal Pajak untuk menguji kesesuaian pelaporan perpajakan wajib pajak. Penelitian ini menggunakan metode deskriptif kualitatif dengan memanfaatkan data primer dan sekunder yang diperoleh melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan ekualisasi pajak secara sistematis mampu mengidentifikasi dan menjelaskan perbedaan data antara laporan keuangan dan pelaporan perpajakan, sehingga dapat memberikan klarifikasi yang memadai terhadap indikasi ketidaksesuaian yang ditemukan oleh otoritas pajak. Selain memastikan pemenuhan kewajiban perpajakan sesuai dengan ketentuan yang berlaku, temuan ini memberikan kontribusi akademik terhadap pengembangan literatur kepatuhan pajak dengan menunjukkan bahwa mekanisme ekualisasi tidak hanya berfungsi sebagai alat rekonsiliasi administratif, tetapi juga sebagai instrumen mitigasi risiko ketidakpatuhan dan peningkatan kualitas pelaporan pajak. Dengan demikian, penelitian ini memperkaya kajian mengenai strategi pengelolaan kepatuhan pajak perusahaan dalam menghadapi pengawasan berbasis data yang semakin intensif.   This study aims to evaluate the effectiveness of equalization between Cost of Goods Sold (COGS), Value Added Tax (VAT) Periodic Tax Returns, and fixed asset depreciation as instruments for responding to discrepancies identified in the Request for Explanation of Data and/or Information Letter (SP2DK) received by CV NCT. In the taxation context, SP2DK serves as a material compliance monitoring instrument employed by the Directorate General of Taxes to assess the consistency and accuracy of taxpayers’ reporting. This research adopts a qualitative descriptive approach by utilizing both primary and secondary data collected through observation, interviews, and documentation. The findings indicate that a systematic tax equalization process is effective in identifying and explaining discrepancies between financial statements and tax reports, thereby providing adequate clarification regarding inconsistencies detected by the tax authority. In addition to ensuring that the company’s tax obligations are fulfilled in accordance with prevailing regulations, the results contribute to the tax compliance literature by demonstrating that tax equalization functions not merely as an administrative reconciliation tool but also as a mechanism for mitigating non-compliance risks and improving the quality of tax reporting. Therefore, this study enriches the discourse on corporate tax compliance strategies, particularly in addressing increasingly intensive data-driven tax supervision practices.
Optimalisasi Penanganan Stuffing pada Pengiriman Barang di Depo 4 PT Salam Pacific Indonesia Lines Achmad Hadi Chamdhani; Priyo Utomo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6219

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan kegiatan stuffing di Depo 4 PT Salam Pacific Indonesia Lines, serta kendala yang dihadapi selama proses muat barang ke dalam peti kemas. Berdasarkan pembahasan yang dilakukan, kegiatan stuffing di Depo 4 sudah mengikuti standar operasional prosedur yang berlaku, namun masih terdapat beberapa kendala, terutama dalam hal koordinasi antara pengirim, sales, dan petugas depo yang sering menyebabkan kesalahpahaman. Meskipun demikian, kelebihan dari kegiatan stuffing ini terletak pada kemampuan SDM dalam mengatur waktu pengiriman secara efisien dan efektif, meskipun banyak kendala dari pengirim. Selain itu, petugas depo juga sangat memperhatikan tata letak barang agar tidak ada ruang kosong dalam kontainer yang telah disegel, serta memastikan proses stuffing berjalan tepat waktu.
Explaining Employee Performance in Indonesia: The Role of Leadership, Work Environment, and Communication Komarun Zaman; Priyo Utomo
International Journal of Economics, Science, and Education Vol. 2 No. 2 (2025): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v2i2.11

Abstract

Purpose:This study aims to investigate the effects of leadership style, work environment, and communication style on employee performance and morale in Digital Small and Medium-sized Enterprises (SMEs) in Indonesia, as well as to examine the mediating role of job performance in shaping employee morale. Design/methodology/approach: This study adopts a quantitative research design using hypothesis testing. Data were collected through a survey of employees working in Digital SMEs in Indonesia and analyzed using Statistical Package for the Social Sciences (SPSS). The relationships among leadership style, work environment, communication style, employee performance, and employee morale were examined using regression-based statistical analysis. Findings: The results indicate that leadership style, work environment, and communication style have significant positive effects on employee performance and morale. Leadership style emerges as a key determinant, with effective leadership enhancing both employee morale and performance. A supportive work environment improves employee morale and indirectly strengthens performance through job satisfaction. Furthermore, effective communication styles positively influence employee morale and performance. The findings also confirm that job performance mediates the relationship between leadership style, work environment, communication style, and employee morale. Research limitations/implications: This study is limited to Digital SMEs in Indonesia and relies on cross-sectional survey data, which may restrict the generalizability of the results. Future studies are encouraged to apply longitudinal designs, involve larger and more diverse samples, and incorporate additional organizational variables to enrich the analysis. Practical implications:The findings provide practical guidance for leaders and managers of Digital SMEs in designing effective leadership practices, creating supportive work environments, and implementing clear communication strategies to enhance employee morale and performance in digital business settings. Originality/value:This study offers empirical evidence on the interplay between leadership style, work environment, and communication style in influencing employee performance and morale within the context of Digital SMEs in Indonesia, highlighting the mediating role of job performance. Paper type:Empirical research.