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All Journal Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Jurnal Pengabdian Bersama Masyarakat Indonesia Ardhi: Jurnal Pengabdian dalam Negri
Agung Satryo Wibowo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peran Masjid Sebagai Pusat Kegiatan Sosial dan Keagamaan Mochammad Rojalul Amin A.Z; Solchan Ghozali; Sudja'i Sudja'i; Didit Darmawan; Amir Bandar Abdul Majid; Agung Satryo Wibowo; Rafadi Khan Khayru
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 2 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i2.523

Abstract

This research is community service research that aims to describe how mosque youth get together through Banjari training at the Al-Kautsar Dukuh Tengah Mosque. This service research uses Participatory Action Research (PAR) with observation and documentation data collection techniques. The author analyzes the data using data collection techniques, data presentation, data condensation, and drawing conclusions. The results of the research show that mosque youth regularly and enthusiastically take part in Banjari training, so the relationship between mosque youth is always close because they often meet and greet each other and they have the same vision for Banjari. Banjari training is a means of improving skills to strengthen ties between mosque youth, which in turn can strengthen the community and spirit of togetherness in the Al-Kautsar Dukuh Tengah mosque environment.
Pembuatan Profil Media Sosial Usaha Mikro Kecil Menengah (UMKM) Fresh Milk di Desa Balunganyar Citra Oktavina Eka Lidyawati; Rafico Rifki Febrian; Safika Safika; Rahayu Mardikaningsih; Didit Darmawan; Mila Hariani; Arif Rachman Putra; Agung Satryo Wibowo
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 3 No. 1 (2025): Januari
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v3i1.592

Abstract

The creation of social media profiles for Micro, Small, and Medium Enterprises (MSME) Fresh Milk in Balunganyar Village is an essential strategy for enhancing competitiveness and market reach in the digital era. This MSME relied solely on limited traditional promotion methods; however, by establishing a presence on platforms such as Instagram and Facebook, Fresh Milk has successfully expanded its consumer reach and increased sales. Social media also facilitates direct interaction with customers, thereby enhancing trust and consumer loyalty. Challenges such as limited knowledge of digital marketing strategies and intense competition still need to be addressed. The aim of this research is to improve the social media profile of the fresh milk MSME to attract consumer attention and boost sales. The method used is Asset-Based Community Development (ABCD), focusing on identifying the assets owned by the MSME and empowering the community through training. With guidance from students of UNSURI, the Fresh Milk business owners received training on effective social media management, including branding, content creation, and utilizing customer feedback for product development. In the long term, this program is expected not only to increase sales but also to strengthen brand awareness and inspire other MSME in Balunganyar Village to adopt digital technology in their marketing strategies. The results of the program indicate that social media is a highly effective tool for the development of MSMS today.
Tax Analysis In The Distribution Of Inheritance: A Study Of Regulation And Implementation In Indonesia Agung Satryo Wibowo; Rommy Hardyansah; Didit Darmawan; Risman; Ridwan Rahmawan
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 22 No. 3 (2024): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v22i3.486

Abstract

Abstract This study analyzes the taxation arrangements in inheritance in Indonesia, particularly the tax obligations arising from the transfer of the testator's assets to the heirs. Inheritance involves movable and immovable assets that can become tax objects such as the Fees on Acquisition of Land and Building Rights (BPHTB) and Income Tax (PPh) on income from inherited assets. This research uses a normative legal approach to examine regulations such as Article 4 Paragraph (3) and Article 2 Paragraph (1) of the Income Tax Law, which regulate the imposition of taxes on undivided inheritance. The results show that strategies such as document consolidation, utilization of tax technology, and transparent reporting can improve heirs' compliance with tax obligations. In addition, the disclosure of financial information through the Common Reporting Standard (CRS) and Automatic Exchange of Information (AEoI) emphasizes the importance of reporting inheritance in the Annual Tax Return (SPT). By understanding the basis of tax imposition, correct reporting, and repayment mechanism, heirs can manage inheritance wisely and reduce the risk of conflict and legal sanctions. Keywords: Heirs, Income tax, Inheritance, Inheritance regulation , Land and building tax Taxation, Tax reporting
Co-Authors Amir Bandar Abdul Majid Arif Rachman Putra Citra Oktavina Eka Lidyawati Didit Darmawan Hariani, Mila Iye, Risman Mochammad Rojalul Amin A.Z Rafadi Khan Khayru Rafico Rifki Febrian Rahayu Mardikaningsih Ridwan Rahmawan Rommy Hardyansah Safika S, Safika Solchan Ghozali Sudja'i Sudja'i