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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan PESHUM Jurnal Manajemen dan Pemasaran
William Girsang
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS RISIKO BISNIS UMKM ES TEH JUMBO: PERSPEKTIF KUALITATIF TENTANG TREN, PERSAINGAN WARALABA & HARGA Grace, Gracenda Febina Br Purba; Dita Marsela Saragih; Irma Bonita Simbolon; Jekky Ginting; Mahya Sabilillah; William Girsang
Jurnal Manajemen dan Pemasaran Vol. 3 No. 2 (2025): Edisi Februari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jumper.v3i2.1225

Abstract

Jumbo Ice Tea has succeeded as a new trend in the beverage industry triggered by its ability to go viral on social media, where this digital popularity opens up opportunities for MSME entrepreneurs to reach a wider market at a low cost. However, the more viral Jumbo Ice Tea is, the greater the risks that must be faced. The purpose of this study is to determine the risks faced by MSME actors and to provide in-depth insight into the dynamics of trend perspectives, franchise competition and prices, especially for Jumbo Ice Tea MSME products. This study uses a qualitative approach with a secondary data-based literature study method by collecting data from scientific journals, academic books, research reports, and official publications that are relevant to the topic of Jumbo Ice Tea MSME business risks. The results of the analysis obtained by the author are: 1) The increasing consumption trend brings great opportunities for MSMEs, but also demands continuous innovation to meet the ever-changing needs and desires of consumers. Research shows that collaboration with influencers and creative marketing strategies can help maintain consumer interest. 2) Competition in the Jumbo Ice Tea franchise is very tight, with big brands that have strong capital and marketing strategies. 3) Prices that are too high can reduce consumer buying interest, while prices that are too low can harm business actors. Keywords: Risk, UMKM, Trends, Franchise Competition, Price.
Analisis Komparatif Terhadap Aset Tak Berwujud Pada Perusahaan Multi Nasional dan Perusahaan Domestik: Penelitian Hasiandra Simanjuntak; Jekky Ginting; Anita Br Saragih; William Girsang; Al Wahfi Suhada Sipahutar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.1519

Abstract

This study aims to comparatively analyze the tax treatment of intangible assets between multinational corporations (MNCs) and domestic companies, and its implications for the fairness and effectiveness of the Indonesian tax system. Using a qualitative approach with a descriptive-comparative design, this study examines the differences in principles, recognition mechanisms, amortization, and transfer pricing practices related to intangible assets based on national regulations and OECD international guidelines. The analysis shows that MNCs have greater flexibility in optimizing the global tax structure through profit shifting and asset allocation practices to low-tax jurisdictions, while domestic companies operate within a simpler and more limited regulatory framework. This disparity results in significant differences in effective tax rates (ETR) and potential erosion of the national tax base. This study emphasizes the importance of strengthening transfer pricing audit capacity, implementing the DEMPE framework, and international cooperation through Country-by-Country Reporting to create a fair and sustainable tax system.
Pengaruh Disiplin Kerja Dan Employee Engagement Terhadap Kinerja Karyawan Pegadaian Kanwil I Medan Hilma Harmen; Yeni Indriani BR Manurung; Endang Sriwahyuni Sitompul; Parid Alfarizi; Christian Napitupulu; William Girsang
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13776

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan employee engagement terhadap kinerja karyawan PT Pegadaian Kanwil I Medan. Fenomena rendahnya kedisiplinan dan tingkat keterlibatan karyawan menjadi dasar perlunya penelitian ini dilakukan. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 80 responden yang dipilih dari pegawai level staf. Instrumen penelitian diuji validitas dan reliabilitasnya, serta seluruh data dianalisis melalui regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, yang berarti semakin tinggi kepatuhan terhadap aturan dan standar kerja, semakin baik kinerja yang dihasilkan. Employee engagement juga berpengaruh positif dan signifikan, menunjukkan bahwa semangat, dedikasi, dan keterlibatan psikologis karyawan menjadi faktor penting dalam meningkatkan kinerja. Secara simultan, kedua variabel memberikan pengaruh signifikan dan mampu menjelaskan 47,1% variasi kinerja karyawan. Penelitian ini menyimpulkan bahwa kinerja optimal dicapai melalui kombinasi antara disiplin kerja yang baik dan tingkat employee engagement yang tinggi. Temuan ini diharapkan menjadi dasar bagi perusahaan dalam merumuskan strategi peningkatan kinerja melalui penguatan budaya disiplin dan peningkatan keterlibatan karyawan.
Co-Authors Al Wahfi Suhada Sipahutar Anita Br Saragih Christian Napitupulu Dita Marsela Saragih Endang Sriwahyuni Sitompul Grace, Gracenda Febina Br Purba Hasiandra Simanjuntak Hilma Harmen Irma Bonita Simbolon Jekky Ginting Mahya Sabilillah Parid Alfarizi Yeni Indriani Br Manurung