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All Journal JCSE: Journal of Community Service and Empowerment Amnesty: Jurnal Riset Perpajakan
Teguh Erawati
University of Sarjanawiyata Tamansiswa
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Digital Pemasaran dan Inovasi Desain Sebagai Faktor Yang Menentukan Daya Saing UMKM Batik Kulon Progo Sugiyamin; Teguh Erawati; Deddy Setyawan; Nugroho Heri Cahyono
JCSE: Journal of Community Service and Empowerment Vol. 6 No. 2 (2025): JCSE Oktober 2025
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/n1r91r70

Abstract

This study examines the influence of digital marketing and design innovation on the competitiveness of batik MSMEs in Kulon Progo Regency. Challenges faced by MSMEs include a lack of design innovation, suboptimal use of digital marketing, low productivity of local wisdom-based motifs, and inadequate management of intellectual property rights. The study used a participatory approach involving material delivery, discussions, case studies, and financial simulations. The results indicate that the training successfully improved MSMEs' capabilities in social media management, live selling, and website creation. Design innovation also developed with the emergence of new motifs, the development of contemporary batik techniques, and improved IPR management. However, obstacles remain, such as an ineffective design team and incompletely integrated digital marketing. Recommendations for this study include strengthening the design team, optimizing digital strategies, utilizing AI-based design technology, and long-term follow-up research.
Digital Pemasaran dan Inovasi Desain Sebagai Faktor Yang Menentukan Daya Saing UMKM Batik Kulon Progo Sugiyamin; Teguh Erawati; Deddy Setyawan; Nugroho Heri Cahyono
JCSE: Journal of Community Service and Empowerment Vol. 6 No. 2 (2025): JCSE Oktober 2025
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/n1r91r70

Abstract

This study examines the influence of digital marketing and design innovation on the competitiveness of batik MSMEs in Kulon Progo Regency. Challenges faced by MSMEs include a lack of design innovation, suboptimal use of digital marketing, low productivity of local wisdom-based motifs, and inadequate management of intellectual property rights. The study used a participatory approach involving material delivery, discussions, case studies, and financial simulations. The results indicate that the training successfully improved MSMEs' capabilities in social media management, live selling, and website creation. Design innovation also developed with the emergence of new motifs, the development of contemporary batik techniques, and improved IPR management. However, obstacles remain, such as an ineffective design team and incompletely integrated digital marketing. Recommendations for this study include strengthening the design team, optimizing digital strategies, utilizing AI-based design technology, and long-term follow-up research.
PENGARUH LEVERAGE, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Teguh Erawati; Yung Siang
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.6319

Abstract

This study aims to examine the effect of leverage, profitability, deferred tax expense, and tax planning on earnings management. The population used in this study is manufacturing in the basic and chemical industrial sectors which have been listed on the Indonesia Stock Exchange (IDX) in 2014-2019. The sample used is manufacturing companies in the basic industrial sector and chemical industry, using purposive sampling method. With this purposive sampling method, a sample of 15 companies was obtained with 90 annual reports. The type of data used is secondary data obtained from www.idx.co.id. This study uses Multiple Linear Regression Analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results showed that leverage, profitability, and tax planning had a positive effect on earnings management, while deferred tax expense had no effect on earnings management.
Co-Authors Deddy Setyawan Nugroho Heri Cahyono Sugiyamin Yung Siang