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All Journal Journal of Economic, Bussines and Accounting (COSTING) Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin
Fitriani Fitriani
Universitas Muhammadiyah Sukabumi
Economics, Econometrics & Finance Nursing Public Health Social Sciences Other

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Abstrak Analisis Orientasi Pasar Dan Keunggulan Bersaing Dalam Melakukan Upaya Keberlangsungan UMKM Pada Masa Covid-19 (Survey Pada UMKM Minuman Di Kota Sukabumi) Fitriani Fitriani; R Muhammad Danial; Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2573

Abstract

The research was aimed at determining the amount of the influence of market orientation and competitive advantage toward sustainability caused by a decline in sales of beverage Small-Middle Enterprises (SMEs) in Sukabumi City. The objects of the research were Market Orientation (variable X1), Competitive Advantage (variable X2) and Sustainability (variable Y). The research methods applied was quantitative method with descriptive and associative approach, namely a method that deployed statistical calculations aimed to determine the influence or relationship of two or more variables. The techniques of analyzing data applied were commenced from validity test, reliability and normality tests, also supported by the Test-F, multiple correlation coefficient, determination coefficient, multiple linear regression and Test-T to determine the extent of the influence of the two independent variables studied on the dependent variable. Based on the results of the research, the relationship between market orientation and sustainability is amounted to -0.265 and the significant value is amounted to 0.793, indicating that there is a negative and insignificant influence. In addition to that, the competitive advantage is amounted to 14,412 and the significant value is amounted to 0.000 which means there is a positive and significant influence because t > 0. The influence of market orientation and competitive advantage toward sustainability is aggregated to 0.856 or namely 85.6%. Therefore, it can be observed that the influence of market orientation and competitive advantage toward sustainability has a strong influence. Thus, the one that has the biggest influence on sustainability is the competitive advantage variable. Keywords: Market Orientation, Competitive Advantage, Sustainability
Sosialisasi Kolaborasi Inovatif Dengan Samsat Dalam Peningkatan Kesadaran dan Kepatuhan Pajak di Kota dan Kabupaten Sukabumi Bagi Wajib Pajak Pemula Idang Nurodin; Fitriani Fitriani; Hani Handayani; Hanny Maulia Yusup; Irna Destiana Yusuf; Sri Mulyani; Syifa Rahadatul Aisyi
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 3 No. 2 (2025): Nopember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v3i2.409

Abstract

Increasing tax awareness and compliance among the younger generation is key to expanding the regional tax base and supporting sustainable development. Through the Independent Learning Community Service Program (KKN MBKM), the University of Muhammadiyah Sukabumi, in collaboration with the Sukabumi Tax Administration and Tax Office (P3DW SAMSAT), conducted a Motor Vehicle Tax (PKB) outreach program for high school students as first-time taxpayers. This activity was conducted in four schools in Sukabumi Regency using an educational and interactive approach, including facilitator training, observation, digital material development, and technology-based quizzes. Results demonstrated high participant enthusiasm, increased understanding of tax obligations, and increased utilization of digital regional tax services. This program not only impacted public tax literacy but also provided contextual field experience for students. This synergy between educational institutions and government agencies provides an effective collaborative model for developing a tax-conscious and socially responsible young generation.
Co-Authors Hani Handayani Hanny Maulia Yusup Idang Nurodin Irna Destiana Yusuf Kokom Komariah R Muhammad Danial Sri Mulyani Syifa Rahadatul Aisyi