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Business Strategy for Minimizing Taxes: (Empirical Study of Consumer Goods Industry Sector Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period) Herawati, Hetti; Naufal, Yogascitra; Lusiana, Senny; Audina4, Novi Rizka
International Journal of Management and Business Applied Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v3i2.1089

Abstract

This research aims to find out whether the prospector and defender business strategy with 4 proxies, consisting of production & distribution capabilities, company growth level, marketing and fixed asset intensity, is able to minimize taxes owed. From the 71 population of consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period, a sample of 15 companies was obtained. with 75 observations. This research uses a descriptive method with a quantitative approach. The analytical method used is panel data regression analysis. The research results show that partially each proxy has no effect in minimizing taxes. Meanwhile, simultaneously a business strategy consisting of 4 proxies has an influence in minimizing the tax owed. The research results show that both the defender and prospector strategies implemented by the Company both have the potential to minimize taxes owed.
BRAND FRUNC ID DIGITAL MEDIA CONTENT PLANNING Naufal, Yogascitra; Adhipermana, Luthfi Diar; Putra, Andika Radya; Simamora, Yohana Agustina Christian; Kaniawati, Nina
TOPLAMA Vol. 2 No. 1 (2024): TOPLAMA
Publisher : PT Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/tla.v2i1.223

Abstract

The role of digital content in 2023 is very important due to the shifting role of mass media is gradually being replaced by social media. The content published on social media today is creative digital content that aims to increase the awareness of its audience, one of the brands in the city of Bandung called Frunc Id began planning digital content that will be uploaded on its social media channels. The purpose of this content planning is so that the creative digital content produced can provide benefits, and solutions and entertain its audience. This research uses qualitative research methods with a case study approach. The result of this research is that the Frunc Id brand makes a content plan in the form of a brand essence and campaign deck so that the packaging of the digital content presented is more focused according to the segment and gets optimal results. The form of planning presented in the brand essence is a unique value proposition, and target market based on needs, brand benefits, and brand personality.  The planning presented in the campaign is the campaign objective, key message, media plan, and content matrix.
SINTALA: Inovasi Literasi Digital Ramah Anak di Taman Bacaan Masyarakat Awilarangan Prasastiningtyas, Widyapuri; Subaeki, Beki; Gunawan, Yanyan; Manaf, Khaerul; Nurfadilah, Lucy; Naufal, Yogascitra
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.483

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan mengembangkan Taman Bacaan Masyarakat (TBM) Awilarangan menjadi pusat literasi ramah anak berbasis teknologi yang mampu menjawab tantangan era digital. Permasalahan utama yang dihadapi mitra adalah rendahnya minat baca anak-anak, keterbatasan sarana prasarana, koleksi buku yang belum terklasifikasi, serta belum adanya sistem digital yang mendukung pengelolaan TBM secara efisien dan transparan.Metode pelaksanaan menggunakan pendekatan partisipatif dan kolaboratif melalui lima tahapan: identifikasi kebutuhan, perancangan program, implementasi, monitoring–evaluasi, serta penyusunan strategi keberlanjutan. Solusi yang diterapkan meliputi penataan ulang ruang baca agar lebih nyaman dan ramah anak, pengadaan perangkat digital, pengembangan Sistem Informasi Taman Literasi Awilarangan (SINTALA), serta pelatihan literasi digital bagi pengelola dan relawan.Hasil program menunjukkan peningkatan efisiensi pengelolaan hingga 70%, peningkatan keterampilan digital relawan sebesar 90%, serta partisipasi masyarakat khususnya anak-anak meningkat hingga 70%. Program ini tidak hanya meningkatkan kualitas layanan TBM, tetapi juga melahirkan model literasi berbasis teknologi yang inovatif, berkelanjutan, dan dapat direplikasi di wilayah lain. Selain itu, inisiatif ini mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) nomor 4 tentang pendidikan berkualitas, sekaligus memperkuat budaya literasi lokal yang relevan dengan kebutuhan generasi masa depan.