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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Nusantara Mengabdi kepada Negeri Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Adrianto Trimarjono
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Other

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Sosialisasi Perhitungan TER PPh Pasal 21 di Lingkungan Kecamatan Simokerto Kota Surabaya (PP 58 Tahun 2023 dan PMK 168 Tahun 2023 ) Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 4 (2024): November: Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i4.740

Abstract

Currently, one concrete manifestation of community participation in nation building is by paying taxes. Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024
Integrasi Business Model Canvas (BMC) dengan Strategi Keuangan dan Perpajakan pada UMKM di Kecamatan Simokerto Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2758

Abstract

The challenges faced by MSMEs in Indonesia, especially in Surabaya, often revolve around business management, finance, and taxation. One potential solution is the integration of the Business Model Canvas (BMC) with financial and tax strategies, which can help MSMEs streamline their operations. The Business Model Canvas (BMC) training program is designed to assist MSMEs in reorganizing their business models and implementing new strategies that address key operational challenges. This program also incorporates financial and tax considerations, helping MSMEs manage their finances more effectively and comply with tax regulations. With this approach, MSMEs are expected to improve their operational efficiency, enhance tax compliance, and strengthen their competitive edge in the market. The method involves direct engagement with MSMEs through hands-on workshops and personalized mentoring sessions. This initiative is set to take place in May 2025, offering MSMEs valuable tools to enhance their business practices, optimize financial management, and foster long-term growth and success in the market.
PENGARUH BRAND IMAGE, PROMOSI DIGITAL DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN SEPATU NIKE (STUDI KASUS MAHASISWA DI UNIVERSITAS WIJAYA KUSUMA SURABAYA) Daffa Rizq Marsiponga; Adrianto Trimarjono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8454

Abstract

This study aims to analyze the influence of brand image, digital promotion, and lifestyle on the purchasing decisions for Nike shoes among students of Wijaya Kusuma University Surabaya. This research employs a quantitative approach with an explanatory research method. Data were obtained by distributing questionnaires to 64 respondents who are active students of Wijaya Kusuma University Surabaya and have purchased Nike shoes. The sampling technique used was purposive sampling. The data analysis methods used include validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that partially, brand image, digital promotion, and lifestyle have a positive and significant influence on the decision to purchase Nike shoes. Simultaneously, these three independent variables also have a significant influence on purchasing decisions. The lifestyle variable has the most dominant influence compared to the other variables. These findings suggest that the alignment between Nike's brand image, digital promotion strategies, and student lifestyles plays a crucial role in driving purchasing decisions. This research is expected to serve as a consideration for the company in formulating more effective marketing strategies and as a reference for future studies
Co-Authors Daffa Rizq Marsiponga Lilik Mardiana Wiwin Wahyuni