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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Educoretax Jurnal Bisnis Mahasiswa Sustainable : Jurnal Akuntansi Business Management Jurnal Ilmu Sosial Humaniora Indonesia International Journal of Management and Business Economics Neraca Manajemen, Akuntansi, dan Ekonomi
Ken Paramitha Aryana
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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UMKM Naik Kelas: Peningkatan Kapasitas Digital Marketing dan Branding Melalui Program Pendampingan Social Media Marketing di Desa Cibiru Wetan Annisa Nabila Hasan; Ken Paramitha Aryana; Sherry Binyada Suntoso; Alivia Oktasha Buchari; Anastasia Tiara; Muhammad Kautsar; Ryamizard Hermawan; Michael Boris
Jurnal Abdimas Indonesia Vol. 6 No. 1 (2026)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v6i1.3118

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung perekonomian nasional maupun lokal. Namun, transformasi digital yang berkembang pesat menuntut pelaku UMKM untuk mampu beradaptasi dalam memanfaatkan media sosial sebagai sarana pemasaran. Berdasarkan hasil asesmen awal di Desa Cibiru Wetan, sebagian besar pelaku UMKM belum mengoptimalkan penggunaan media sosial untuk promosi dan pengembangan usaha. Kegiatan Kuliah Kerja Nyata (KKN) dengan tema “UMKM Naik Kelas: Social Media Marketing” dilaksanakan sebagai bentuk intervensi untuk meningkatkan literasi digital dan kapasitas pemasaran daring pelaku UMKM. Metode pelaksanaan menggunakan pendekatan partisipatif melalui observasi, wawancara terstruktur, seminar, workshop, serta Focus Group Discussion (FGD). Kegiatan melibatkan 18 pelaku UMKM dengan fokus pada penguatan pemahaman digital marketing, branding, dan praktik pembuatan konten promosi. Hasil kegiatan menunjukkan peningkatan pengetahuan, sikap, dan keterampilan peserta dalam merancang dan mempublikasikan konten digital secara mandiri. Lima UMKM terpilih berhasil menghasilkan konten promosi yang siap dipublikasikan di media sosial. Program ini berkontribusi dalam memperkuat literasi digital, membangun kesadaran akan pentingnya branding dan brand image, serta mendorong transformasi digital UMKM secara bertahap. Dengan pendampingan berkelanjutan dan dukungan stakeholder, pemanfaatan media sosial diharapkan mampu meningkatkan daya saing dan keberlanjutan usaha UMKM di Desa Cibiru Wetan.
Beyond Philanthropy: Can Waqf Be Indonesia's Key to Sustainable Development? Ken Paramitha Aryana; Annisa Hasan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1417

Abstract

This study examines the strategic and multi-dimensional role of waqf in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. With a significant financing gap hindering the realization of the SDGs, this research explores how waqf, a unique Islamic philanthropic instrument, can serve as a vital non-conventional funding source. Employing a qualitative approach and a literature review method, the study synthesizes scholarly articles, official reports, and historical data to build a comprehensive argument. The findings reveal a strong synergy between the principles of waqf and the 17 SDGs. The perpetual and productive nature of waqf assets allows for long-term, sustainable impact across social, economic, and environmental sectors. Case studies demonstrate waqf's direct contributions, from funding healthcare and education (SDGs 3 & 4) to empowering communities and promoting environmental conservation (SDGs 5, 14 & 15). However, the full potential of waqf remains largely untapped due to challenges in public literacy and institutional governance. The study concludes that optimizing waqf through integrated regulations, technological adoption, and innovative financing models is crucial for bridging the financing gap and advancing Indonesia's sustainable development agenda.
The Role of Tax effort in the Flypaper effect Phenomenon and Its Implications for Fiscal Independence of Regencies/Cities in Java Island for the Period 2019-2024 Pusparani Kirana Bagja Pusparani Kirana; Ken Paramitha Aryana
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/1a3ysw17

Abstract

This study aims to analyze the flypaper effect phenomenon in regency/city governments in Java Island and to examine the role of tax effort in the relationship between the flypaper effect and fiscal independence. This study uses a quantitative approach with panel data from 113 regencies/cities in Java Island during 2019-2024, resulting in 678 observations. The data consist of Regional Expenditure, Local Own-Source Revenue, Intergovernmental Transfer Funds, Flypaper Effect, Tax Effort, and Fiscal Independence. The analytical method is panel data regression using the Fixed Effect Model and Moderated Regression Analysis. The results show that Local Own-Source Revenue and Intergovernmental Transfer Funds have a positive and significant effect on Regional Expenditure. The coefficient of Intergovernmental Transfer Funds is greater than that of Local Own-Source Revenue, indicating the occurrence of the flypaper effect. Regional testing also shows that 80 of 113 regencies/cities experience the flypaper effect. Furthermore, the flypaper effect has a negative and significant effect on fiscal independence. Tax effort has a positive and significant direct effect on fiscal independence and significantly moderates the relationship between the flypaper effect and fiscal independence. These findings indicate that the strengthening of local tax capacity remains important, but fiscal dependence on transfer funds must also be controlled through more performance-oriented transfer policies and sustainable optimization of local revenue.
Analysis of the Financial Performance of the Tangerang City Government and South Tangerang City for the 2019–2024 Fiscal Year Based on Regional Financial Ratios Shakila Putri Nur Amini; Winwin Yadiati; Ken Paramitha Aryana
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/a1t9b679

Abstract

This study aims to analyze the financial performance of the Tangerang City Government and the South Tangerang City Government based on regional financial ratios, including the Regional Financial Independence Ratio (RKKD), the Regional Original Revenue Effectiveness Ratio (PAD), the Regional Financial Efficiency Ratio (REKD), and the PAD Growth Ratio. Tangerang City and South Tangerang City were selected as research objects because they are two cities in Banten Province with high economic activity and are recorded as areas with the highest number of confirmed COVID-19 cases in Banten Province, thus providing a relevant picture of the ability of local governments to maintain their financial performance amidst changing economic conditions. This study uses a qualitative approach. The results show that the Tangerang City Government and the South Tangerang City Government both have a very high level of financial independence with a delegative relationship pattern. However, South Tangerang City shows a higher level of independence because the contribution of PAD to regional income is more dominant. In the PAD Effectiveness Ratio, both regions are included in the very effective category, with South Tangerang City having a slightly higher level of effectiveness than Tangerang City. Meanwhile, the Regional Financial Efficiency Ratio shows that both regions are still in the less efficient to inefficient category, although Tangerang City has a relatively better and more stable level of efficiency. Furthermore, the PAD Growth Ratio indicates that both regions were able to maintain positive PAD growth throughout most of the study period, with South Tangerang City exhibiting a higher growth rate than Tangerang City. Overall, the study results indicate that both local governments have good financial performance in managing regional revenues.
The effect of tax planning and profitability on firm value: A study of manufacturing companies in the industrial goods subsector Tania Ananta Dewi; Edi Jaenudin; Ken Paramitha Aryana
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2364

Abstract

This study aims to analyze the impact of tax planning and profitability on the firm value of manufacturing companies in the industrial goods sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The research is motivated by fluctuations in firm value, which are influenced by a company's ability to manage tax obligations and generate profits amidst changing tax policies during the economic recovery phase. Tax planning is proxied by the Effective Tax Rate (ETR), profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). This study employs a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique, resulting in 15 companies and a total of 60 observations. Data analysis was conducted using panel data regression via Eviews 14, with the Random Effect Model (REM) identified as the best-fit model. The findings indicate that both tax planning and profitability individually exert a significant positive influence on firm value. Furthermore, the two variables simultaneously exert a significant influence on firm value, with an Adjusted R-Squared value of 54.24%, indicating that tax planning and profitability collectively explain 54.24% of the variation in firm value.
Co-Authors Alivia Oktasha Buchari Anastasia Tiara Annisa Hasan Annisa Nabila Hasan Annisa Nabila Hasan Apriliani, Dewi Martika Aqilah Azzahra Qitta Edi Jaenudin Hasan, Annisa Indri Yuliafitri Meidila Michael Boris Muhammad Kautsar Muhammad Luqman Faruq A S Nabiel Waluya Hamzah Naura Lakeisha Winarno Nisa, Farhatun Pusparani Kirana Bagja Pusparani Kirana Rhaya Belangi Ryamizard Hermawan Shakila Putri Nur Amini Sherry Binyada Suntoso Tania Ananta Dewi Tettet Fitrijanti Winwin Yadiati