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All Journal Journal of Social Responsibility Projects by Higher Education Forum Jurnal Aplikasi Perpajakan
Ongah, Harun
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Pelatihan Masakan Thailand Berbasis Bahan Lokal untuk UMKM Kuliner di Kecamatan Deli Serdang sebagai Strategi Diversifikasi Produk Ekonomi Kreatif Shara, Yuni; Akmal, Oktafiana; Ongah, Harun; Syahrizal, Muhammad
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 3 (2025): Maret 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i3.7201

Abstract

This community service program aims to enhance the capacity of micro, small, and medium enterprises (MSMEs) in Deli Serdang District by introducing and providing training on product innovation based on Thai cuisine. The main challenges faced by culinary MSME partners in the area include limited menu innovation, lack of awareness of current culinary market trends, and inadequate product packaging techniques. Additionally, these MSMEs struggle with mastering digital marketing strategies, which have become increasingly crucial in the post-pandemic era. To address these issues, the program employs a participatory approach involving training sessions, hands-on demonstrations, interactive discussions, and intensive mentoring. An experiential learning method is applied to ensure participants not only understand the concepts but are also able to implement them directly and effectively. Preliminary results indicate that 87% of participants experienced improved understanding of Thai menu innovation, while 76% successfully developed new product variations inspired by Thai recipes but adapted to local ingredients. Moreover, 65% showed improved skills in attractive product packaging, and 58% were able to promote their products through social media platforms as part of a digital marketing strategy. This approach has demonstrated a positive impact on enhancing the competitiveness of local culinary MSME products.
Kajian Potensi Penerapan Pajak Kekayaan di Indonesia Ongah, Harun
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.144

Abstract

Berbagai usul untuk menerapkan pajak kekayaan mulai bermunculan beberapa tahun terakhir akibat peningkatan kesenjangan ekonomi dan penurunan pendapat negara. Oleh sebab itu, kajian ini dibuat untuk membahas hasil penelitian sebelumnya terkait pajak kekayaan, untuk memberi gambaran mengenai pelaksanaan pajak kekayaan dengan menggunakan pengalaman negara lain. Melalui studi literatur, terdapat beberapa aspek yang perlu dipertimbangkan sebelum mengimplementasi pajak kekayaan. Hal-hal seperti subjek pajak (individu atau keluarga), ambang batas, tarif, dan entitas khusus seperti perwalian/yayasan harus diperhatikan dengan cermat. Selain itu, tantangan yang sering dihadapi negara-negara lain dalam pelaksanaan pajak kekayaan antara lain adalah penghindaran pajak, masalah likuiditas, perpindahan lokasi aset, serta masalah administrasi dan politik. Pemerintah harus mempertimbangkan penerapan pajak kekayaan di negara lain yang gagal sebelum menerapkan kebijakan tersebut di Indonesia. Dengan menilai tantangan-tantangan yang mungkin terjadi, pemerintah dapat merumuskan solusi terhadap tantangan tersebut agar implementasi pajak kekayaan yang efektif dan adil.
Co-Authors Akmal, Oktafiana Muhammad Syahrizal shara, yuni