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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Elvina Zailanty Harahap
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PPN & PPNBM: SUBJEK, OBJEK SERTA MEKANISME DI INDONESIA Elvina Zailanty Harahap; Muhammad Hafizhan Fakhri; Ocha Pratika; Dini Vientiany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The aim of the research is to increase information regarding VAT and PPnBM. This research uses descriptive research with a qualitative approach. VAT is a tax on consumption of goods and services in the customs area which is imposed in stages in each production and distribution channel. PPnBM is a tax levied on the delivery of BKP which is a luxury item. The VAT rate is regulated as follows: 10% .0%, specifically VAT on exports of Taxable Goods. The PPnBm rate is set at a minimum of 10% and a maximum of 200%. The basis for PPnBM is based on Law Article 8 No. 42 of 2009 concerning the 3rd Amendment to Law no. 8 of 1983.
HAMBATAN TEKNOLOGI YANG DIHADAPI PELAKU UMKM DALAM PEMANFAATAN PLATFROM GRABFOOD : KEDAI MBAK WIWIK Elvina Zailanty Harahap; Ocha Pratika; Zainarti
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 6 (2025): Juni
Publisher : ADISAM PUBLISHER

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The use of digital platforms such as GrabFood provides a great opportunity for MSMEs to expand their market and increase sales. However, many MSMEs still face obstacles, especially in terms of technology and digital systems. This study uses a qualitative descriptive approach with semi-structured interviews with MSMEs, one of which is Kedai Mbak Wiwik. The main obstacles include low digital literacy, limited access to technology, high commission fees, administrative complexity, and lack of assistance. The case study shows that the most dominant difficulty experienced by Kedai Mbak Wiwik is in understanding and withdrawing funds from the application to a personal account, due to a lack of understanding of the digital financial system. To overcome these obstacles, the proposed strategic solutions include digital literacy training, provision of shared technology facilities, simplified procedures, subsidy commissions, and assistance for community-based programs. This solution is expected to empower MSMEs to be better prepared to face digital transformation.
Upaya Peningkatan Pemasaran Melalui Re-Branding UMKM Gula Aren Abang Sabri di Desa Pertumbukan M. Prahmana Tirta; Yuliana Yuliana; Muhammad Rizki Fadillah; Elvina Zailanty Harahap; Syaiful Amri
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3295

Abstract

This study aims to analyze marketing improvement efforts through a rebranding strategy for the Abang Sabri Palm Sugar MSME in Pertumbukan Village. The background of this study is based on the problem of the suboptimal appeal of local palm sugar products due to simple packaging, a lack of brand identity, and a minimal promotional strategy. The research method used was a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results show that the implementation of rebranding included improvements to packaging design, the creation of a logo and brand identity, and enhancements to digital media-based promotional strategies. These efforts were able to improve product image, expand marketing reach, and increase consumer interest in palm sugar products. Barriers faced included limited capital and knowledge of digital marketing among MSMEs. In conclusion, rebranding is an effective strategy to increase the competitiveness of the Abang Sabri Palm Sugar MSME, but ongoing support and mentoring are needed to achieve optimal results.
Co-Authors Dini Vientiany M. Prahmana Tirta Muhammad Hafizhan Fakhri Muhammad Rizki Fadillah Ocha Pratika Syaiful Amri Yuliana Yuliana Zainarti