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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesian Journal of Accounting and Governance Indonesia Economic Journal
Hermawan, Sabo
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.
Analisis Dampak AI terhadap Keterlibatan dan Prestasi Akademik Mahasiswa: Pendekatan Statistik untuk Perguruan Tinggi: Exploring the Impact of Artificial Intelligence on Student Engagement and Performance: A Statistical Model for Higher Education Institutions hermawan, sabo; Surya Anugrah, Surya Anugrah; Windy Permata Suyono, Windy Permata Suyono
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1090

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak implementasi kecerdasan buatan (AI) terhadap keterlibatan dan kinerja akademik mahasiswa di institusi pendidikan tinggi. Dengan menggunakan pemodelan statistik, studi ini menganalisis data keterlibatan mahasiswa sebelum dan sesudah intervensi AI, serta menghubungkannya dengan data kinerja akademik. Temuan utama menunjukkan peningkatan yang signifikan dalam tingkat keterlibatan mahasiswa setelah implementasi AI, dengan mean yang meningkat dari 4.9 menjadi 8.3. Implikasi dari penelitian ini menyoroti potensi AI dalam menciptakan pengalaman belajar yang lebih interaktif dan personal, serta memberikan rekomendasi praktis bagi institusi pendidikan tinggi untuk memanfaatkan AI dalam meningkatkan hasil belajar mahasiswa dan merumuskan kebijakan yang mendukung adopsi AI secara efektif
DIGITAL TRANSFORMATION OF INDRAMAYU MSMES WITH DIGITAL MARKETING APPROACH: STRATEGIC STEPS TOWARDS THE 17 SUSTAINABLE DEVELOPMENT GOALS (SDG’S) hermawan, Sabo; Fadlullah, Fauzan; Aditya, Shandy; Suhendry, Bayu; Nur Rahmawati, Alifah; Seno Adriano, Cornellius
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 9 No. 1 (2025): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 4 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.009.1.09

Abstract

This study assesses the efficacy of training, mentorship, and evaluation programs in facilitating the digital transformation of MSMEs in Indramayu through the use of digital marketing, in alignment with the Sustainable Development Goals (SDGs). The curriculum encompasses SEO, social networking, e-commerce, and digital business management. The methods for assessing immediate understanding during direct presentations included observation of responses during interactive discussions and evaluations of conceptual knowledge demonstrated in real-time. Results indicate a clear improvement in the participants' conceptual understanding observed during the presentation sessions. Furthermore, a significant number of participants out of 26 successfully established online enterprises as a result of the overall program. Participation reached 90%, with 92% of respondents expressing high satisfaction and enthusiasm for future sessions. The digital transformation initiative enhances local economic competitiveness and contributes directly to SDG 1 (No Poverty), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure). The report advocates for the expansion of similar programs to accelerate digital inclusion among MSMEs and promote sustainable development.
Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Abstract

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.
ANALYSIS OF THE IMPACT OF DIGITAL MARKETING STRATEGIES IN INVESTIGATION ON ECONOMIC GROWTH Fadlullah, Fauzan; Hermawan, Sabo; Aditya, Shandy; Rahmawati, Alifah Nur; Adriano, Cornellius Seno
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6208

Abstract

This study investigates the impact of digital marketing strategies within Indonesia’s burgeoning social commerce sector on national economic growth during 2020–2025. Indonesia, characterized by rapid digital transformation and a growing digital economy valued at USD 124 billion by 2025, faces challenges such as regional disparities and limited digital marketing adoption among MSMEs. To address the research gap on empirical analysis of digital marketing effectiveness in social commerce, this study employs a pragmatist mixed-methods approach. Quantitative data from large-scale surveys (1,750+ respondents) and secondary sources were analyzed using Structural Equation Modeling (SEM), complemented by qualitative interviews and focus group discussions for contextual insights. The SEM results demonstrate that six key digital marketing strategies—Customer Relationship Management (CRM), Brand Communication, Customer Engagement, Data-Driven Decision Making, Pricing Strategy, and Product Development—positively and significantly influence economic growth. CRM emerged as the strongest driver, highlighting the importance of customer retention and personalized engagement, followed by pricing strategy and product innovation. Correlation analysis revealed synergistic and occasionally conflicting relationships among these strategies, underscoring the complexity of digital marketing ecosystems. The findings affirm that a strategic blend of customer-focused, innovative, and data-informed practices fosters sustainable economic performance and supports MSME growth and job creation. This study contributes to academic literature by providing multi-dimensional evidence from an emerging digital economy and offers practical implications for policymakers, businesses, and platform operators aiming to optimize social commerce’s role in inclusive economic development in Indonesia.to maximize its positive impact on national economic growth in the digital era.
Faktor-Faktor yang Mempengaruhi Kelayakan Bisnis Event Equestrian pada Aragon Merdeka Master 2025 di The Hub Indonesia Latasa Muhammad, Dorojatun Zaidan; Parlyna, Ryna; Hermawan, Sabo
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p5ne5951

Abstract

This research focuses the analysis on the digital business phenomenon within the post-pandemic sport tourism industry, rather than an operational evaluation of the event. The Aragon Merdeka Master (AMM) 2025 case study at The Hub Indonesia is positioned as an instrumental context to understand the fundamental shift from the service economy to the Experience Economy. Despite recording a record participation of 1,751 entries, this event faced significant operational challenges in the form of competition duration extending until 03:00 WIB. This study aims to analyze how Event Experience Quality, Experiential Value, and Willingness to Pay interact in determining Business Feasibility amidst the dynamics between digital visual demands and animal welfare ethical risks. Using a qualitative approach with a case study method, data were collected through digital footprint observation, archival study, and in-depth interviews, then analyzed using Reflexive Thematic Analysis. The theoretical foundation of the research refers to the frameworks of Experiential Marketing (Schmitt, 1999) and Experience Economy (Pine & Gilmore, 1999). The research results reveal the Phygital Gap phenomenon, where the visual innovation of the night session successfully created a digital image of grandeur that compensates for physical management constraints in the field (P1). A digital consumer behavior anomaly was found where operational friction did not decrease WTP (P2), because participants engaged in a value compensation mechanism by prioritizing social validation over physical comfort (P3). However, it is concluded that this business model has fragile feasibility. Financial profits from capacity intensification (P4) face reputational risk challenges and the potential review of the Social License to Operate due to animal welfare issues (P5). This study suggests a strategic transition from a volume-based business model to a value-based model for long-term sustainability.
Pengaruh Electronic Word of Mouth, Pengalaman Pelanggan, dan Kepercayaan terhadap Minat Beli pada FamilyMart Pahlawan Revolusi Purnama, Wahid Pasha; Kasofi, Adnan; Hermawan, Sabo
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4e5zt673

Abstract

The phenomenon of competition in the modern retail industry in Indonesia is increasing along with changes in consumer behavior and the rapid growth of digital information. Although FamilyMart has successfully expanded its outlets across various regions, a decline in the Top Brand Index indicates problems in non-physical aspects such as customer perception, shopping experience, and trust. This study aims to analyze the influence of Electronic Word of Mouth, Customer Experience, and Trust on Purchase Intention at FamilyMart Pahlawan Revolusi. The research employed a quantitative approach using a survey method through questionnaires distributed to FamilyMart Pahlawan Revolusi customers and was analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results show that Electronic Word of Mouth has a positive and significant effect on Purchase Intention. Customer Experience also has a positive and significant effect on Purchase Intention, where comfortable shopping experiences, adequate facilities, and transaction convenience can increase customers’ buying interest. In addition, Trust has a positive and significant influence on Purchase Intention, indicating that customers’ confidence in product quality, service, and company consistency plays an important role in shaping purchase intention. These findings confirm that the combination of digital reviews, direct customer experience, and trust level are key determinants in increasing customer Purchase Intention in modern retail, particularly FamilyMart. Therefore, companies need to improve service quality, maintain positive online reviews, and continuously build customer trust as part of future marketing strategies.
Faktor-Faktor Yang Memengaruhi Purchase Intention Pada Layanan Community-Centric Digital Subscription Syahputra, Rakha Athallah; Noviarini, Diena; Hermawan, Sabo
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/n3sr2544

Abstract

The subscription economy has expanded rapidly, yet it is increasingly challenged by subscription fatigue, which has encouraged the emergence of community-centric digital subscription models that shift value propositions from mere access to participation and value co-creation. This study aims to examine the determinants of purchase intention in such services by testing the effects of perceived enjoyment, perceived usefulness, and perceived risk on purchase intention, as well as the mediating role of perceived value. A quantitative approach was employed through an online survey of 210 Generation Z respondents in DKI Jakarta who were aware of community-centric digital subscription services, and the data were analyzed using SEM-PLS. The results indicate that perceived enjoyment and perceived usefulness have positive and significant effects on both perceived value and purchase intention, whereas perceived risk shows no significant effect on either perceived value or purchase intention. Furthermore, perceived value positively and significantly influences purchase intention and serves as the strongest determinant in the model; it also significantly mediates the relationships between perceived enjoyment and purchase intention and between perceived usefulness and purchase intention, but does not mediate the effect of perceived risk. These findings suggest that subscription intention in community-based services is primarily driven by enjoyable user experiences, perceived functional benefits, and overall value evaluations rather than by perceived risk considerations.
Analisis Faktor-Faktor yang Memengaruhi Continuous Intention to Use Aplikasi Mobile Game Online di Indonesia Al Fatiy, Zaid; Noviarini, Diena; Hermawan, Sabo
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9em7bd12

Abstract

This study aims to analyze the partial effects of hedonic motivation, habit, and social influence on the continuous intention to use mobile game online applications in Indonesia. This research employs a quantitative approach using a survey method and Structural Equation Modeling based on Partial Least Squares (SEM-PLS) as the data analysis technique. The sample consists of 192 users of mobile game online applications in Indonesia selected through purposive sampling. The data were analyzed using SmartPLS software. The results indicate that: (1) hedonic motivation has a positive and significant effect on the continuous intention to use mobile game online applications; (2) habit has a positive and significant effect on the continuous intention to use mobile game online applications; and (3) social influence has a positive and significant effect on the continuous intention to use mobile game online applications. These findings emphasize the importance of enhancing the quality of gaming experience, fostering positive usage habits, and optimizing social interaction within applications to increase users’ intention to continue using mobile game online services
Co-Authors Adriano, Cornellius Seno Al Fatiy, Zaid Bayu Suhendry Diena Noviarini Fadlullah, Fauzan Kasofi, Adnan Latasa Muhammad, Dorojatun Zaidan Nur Rahmawati, Alifah Purnama, Wahid Pasha Puspa, Eka Septariana Rahmawati, Alifah Nur Ryna Parlyna, Ryna Seno Adriano, Cornellius Shandy Aditya, Shandy Sudiati, Rochma Surya Anugrah Surya Anugrah, Surya Anugrah Suyono, Windy Permata Syahputra, Rakha Athallah Windy Permata Suyono, Windy Permata Suyono