Publication Search

In the era of globalization, the rapid development of information technology has brought significant changes in the way people access and convey information. The presence of the Internet and social media has proven that global networks enable interaction and information exchange to occur in real time without geographical boundaries. One phenomenon arising from this development is social media, which has become a virtual space for individuals and companies to communicate directly, personally, and interactively. One of the most popular social media platforms today is Instagram, a platform that is now widely utilized by businesses, including those in the culinary industry, to build a strong brand image amid intense competition. This study focuses on the Instagram account @tastea.ig, which makes use of visual content, interactive features, and the comment section to maintain emotional connections and consumer trust. The purpose of this research is to analyze the interaction strategies of the @tastea.ig account in maintaining a positive brand image in the eyes of its followers. Instagram’s visual-centric nature allows businesses to showcase their products in an aesthetically appealing manner, drawing attention from potential customers. The strategic use of high-quality images, videos, and stories not only highlights the brand’s offerings but also creates a lifestyle around the product. @tastea.ig effectively uses these features to build an engaging presence, showing its products in an appealing and relatable context. In addition to visuals, Instagram’s interactive features such as polls, quizzes, and direct messaging foster a sense of community and direct engagement with followers. By involving followers in decision-making or seeking their opinions, @tastea.ig strengthens its relationship with its audience, making them feel valued and heard.

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

Competition in the local culinary business is getting fiercer as consumers become more selective in choosing products based on quality, experience, and social media influence. Nasi Uduk Pemuda in Doko Village, Kediri Regency, is one of the culinary businesses that strives to survive by leveraging brand trust, distinctive flavors, and promotions through social media influencers. This study aims to analyze the extent to which brand trust, flavor, and social media influencers influence consumer purchasing decisions. The research method used is quantitative with a survey approach to consumers who have purchased the product. The number of samples was determined using the Slovin formula to ensure representativeness. Data collection was carried out through questionnaires, then analyzed using SPSS 29 software. The analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and calculation of the coefficient of determination (R²). The results show that partially, brand trust has a positive and significant influence on purchasing decisions, as does the taste variable, which has been shown to play an important role in driving consumer loyalty and repurchase intention. Meanwhile, promotion through social media influencers showed a positive but insignificant influence, indicating that the presence of influencers does not fully determine consumer decisions in the context of traditional culinary products. The f-test showed that all three variables simultaneously had a significant influence on purchasing decisions. The coefficient of determination (R²) value of 0.669 indicates that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and social media influencers, while the remainder is influenced by other factors outside the study. This finding emphasizes the importance of maintaining consistent product quality, building brand trust, and continuing to utilize social media strategically as an effort to increase the competitiveness of local culinary businesses.

This research aims to formulate a business development strategy for AK Laundry, a micro, small, and medium enterprise (MSME) located in Palembang that operates in the laundry service industry. As competition in this sector continues to intensify, MSMEs are required to adapt quickly through effective strategic planning. The study employed a descriptive qualitative approach, with data collected through interviews, direct observations, documentation, and questionnaires, ensuring a holistic understanding of both internal and external conditions. The analysis was carried out using the SWOT framework, which identifies internal strengths and weaknesses, as well as external opportunities and threats. The findings reveal that AK Laundry possesses several strengths, including good relationships with its loyal customer base, competitive pricing that appeals to a wide range of market segments, and a strategic location that facilitates accessibility. However, weaknesses were also identified, such as limited promotional efforts, particularly in digital channels, and occasional delays in completing customer orders, which may affect satisfaction and trust. From an external perspective, AK Laundry has opportunities to expand its services, particularly through the growing demand for pickup and delivery facilities, as well as changes in consumer lifestyles that increasingly prioritize practicality and efficiency. Nevertheless, the enterprise must also address potential threats, such as intense competition in pricing strategies among similar businesses and the risk of item loss, which could undermine its reputation. Based on the SWOT matrix, AK Laundry is positioned in Quadrant I, indicating that it holds considerable potential for aggressive growth. Therefore, the recommended strategies include strengthening digital marketing initiatives, introducing innovative services to differentiate from competitors, enhancing employee competencies through training programs, and upgrading equipment to improve service quality and speed. These strategies are expected to help AK Laundry leverage its strengths and opportunities effectively, ensuring sustainable development and competitiveness in the MSME laundry service sector.

This study aims to analyze the business development strategy of Siecraft, a creative that transforms waste into environmentally friendly and marketable products. The research uses a qualitative method with a case study approach through in-depth interviews, observation, documentation, and the distribution of questionnaires to 30 respondents. The analysis focuses on production, finance, marketing, and human resources, supported by a SWOT analysis. The results show that Siecraft’s main strengths lie in its unique products, use of waste materials, and social value. However, weaknesses remain in digital promotion and production management. The SWOT analysis places the business in Quadrant I (aggressive strategy). Development strategies are directed toward product innovation, improving digital promotion quality, and expanding partnerships to support business sustainability. However, despite these strengths, the business faces several challenges. The weaknesses identified include limited digital promotion efforts and inefficient production management. These areas require urgent attention to enhance overall business performance and market visibility. Furthermore, the SWOT analysis places Siecraft in Quadrant I, signifying an aggressive growth strategy. This suggests that the company should capitalize on its current strengths while addressing its weaknesses to achieve sustainable growth. The recommended development strategies include focusing on product innovation to keep up with market trends and customer demands. Improving the quality of digital marketing efforts is also crucial to expand its customer base and reach new markets. Additionally, expanding partnerships with other businesses and organizations can provide the necessary resources and networks to foster sustainability and long-term success. Overall, the business development strategy aims to strengthen Siecraft’s competitive edge and promote environmental consciousness while achieving financial success.

Lake Maninjau specialty food souvenir shop is one of the micro businesses that sells a variety of traditional regional food products. So far, the marketing process and transaction management are still done manually, which causes limited market reach, difficulty in recording sales, and lack of effectiveness in product promotion. This research aims to design a web-based marketing information system to support the sales process, promotion, and data management in a more efficient and integrated manner. The system development method uses the System Development Life Cycle (SDLC) approach of the waterfall model, which includes the planning, needs analysis, system design, implementation, and testing stages. Data collection was conducted through field observations, interviews with business owners, questionnaires to customers, and literature studies related to information systems and digital marketing strategies. The designed information system includes various main features such as product data management, sales transaction recording, automatic sales report generation, social media integration, and product promotion pages. In the marketing aspect, this system allows businesses to display product catalogs online, provide real-time promotional information, and establish direct interaction with customers through contact and ordering features. In addition, the use of this system allows stores to reach a wider market, including potential customers from outside the Lake Maninjau area, through an integrated digital marketing strategy. The implementation results show that this web-based system can increase the effectiveness of product promotion, speed up the transaction process, and improve the quality of customer service. With this system, souvenir shops can compete more competitively in the digital era, as well as strengthen brand image and customer loyalty through more structured and sustainable marketing.

This study aims to analyze the influence of Instagram social media, brand image, and product innovation on consumer purchasing decisions at Xlocated in Blok M Plaza, South Jakarta. The background of this study is based on the increasingly fierce competition in the culinary industry, especially in pastry products. This competition requires business actors to have the right marketing strategy, not only in terms of promotion, but also in maintaining brand quality and presenting product innovations that suit consumer needs. In the current digital era, social media has become one of the most powerful tools to influence consumer behavior. The research method uses a quantitative approach with a survey technique by distributing questionnaires to 100 respondents who are Xconsumers. The research instrument was compiled using a Likert scale, then the collected data were analyzed using the multiple linear regression method with the help of the SPSS application. This analysis aims to see how much influence the independent variables, namely Instagram social media, brand image, and product innovation have on the dependent variable, namely purchasing decisions. The results of the study show that all three variables have a positive and significant effect on consumer purchasing decisions. This means that the better the marketing strategy through Instagram, the stronger the brand image built, and the higher the level of product innovation, the consumer purchasing decisions will increase. These findings highlight the importance of integrating digital marketing with product development to achieve competitive advantage. The findings of this study provide practical implications for businesses, particularly in the culinary industry, to focus more on digital marketing strategies and product innovation that can meet consumer preferences and strengthen brand positioning in the market.

The main objective of this study is to analyze business innovation implemented by Coffee Shops in Coblong District, Bandung City, considering the increasing number of similar businesses emerging, triggering fierce competition in this industry. In facing these conditions, business actors are required to continue to innovate to be able to survive and excel in the competition. This study uses a descriptive analysis method with an approach to calculating the average value of each variable measured using a Likert scale. The study population consisted of 38 Coffee Shop entrepreneurs who served as research samples. Based on the analysis results, business innovation was measured through four main indicators, namely relative advantage, compatibility, dissemination, and communicability. In general, Coffee Shops in this area have succeeded in innovating well, although there are variations in achievement for each indicator. The indicator with the highest score is communicability, which refers to the ability of staff, especially baristas and cashiers, to interact with customers in a friendly, polite, and effective manner. This is not only limited to greeting but also creating a comfortable atmosphere so that customers feel appreciated, which ultimately increases customer loyalty. Conversely, the indicator with the lowest score is dissemination, which indicates that most customers tend to only order a specific type of coffee without exploring other menu variations. This condition can be seen as an opportunity to strengthen superior products, but also signals that the product diversification strategy is not running optimally. Therefore, it is important for coffee shop businesses in Coblong to develop a menu diversification strategy, both in terms of beverage types and service variations, so that the business remains competitive, relevant to diverse consumer preferences, and able to increase competitiveness amidst the increasingly rapid growth of the coffee shop industry.

This study examines control activities in the delay in the return of Community Economic Empowerment (PEM) funds in Oeba Village, which is one of the policies of the Kupang City Government with interest-free funding assistance through the Community Empowerment Institution (LPM) of Oeba Village with the aim of developing productive businesses to increase the economic potential of the community. This study aims to determine the role of control activities in handling delays in the return of funds (PEM) and to determine the factors that cause the occurrence of arrears of funds (PEM) in Oeba Village, Kota Lama District. The type of data in this study is primary data obtained directly in the form of interviews with employees of the Community Empowerment Institution in Oeba Village. The data analysis technique used in this study is descriptive qualitative. The results of the study indicate that the delay in the return of funds (PEM) in Oeba Village is largely caused by weak supervision and performance reviews, in addition, inadequate human resource development and the absence of clear performance indicators hamper program evaluation. Factors causing PEM Fund arrears include business congestion, lack of understanding, minimal assistance to PEM fund recipients, poor financial management, and sanctions that are not strictly enforced

In today’s highly competitive era, companies strive to develop their businesses to stay ahead in the market. One of the most effective ways to achieve business development is by maximizing the management of available resources, with human resources (HR) playing a critical role in this process. Proper HR management can lead to optimal performance and enhance the company’s competitiveness. Several factors influence employee performance, including work environment, work discipline, and motivation. This study aims to examine the impact of work environment and work discipline on employee performance, with work motivation as a mediating variable at UD. EKA DWI TERPAL. The research was conducted by distributing questionnaires to all employees of UD. EKA DWI TERPAL, with a sample size of 48 employees using a saturated sampling technique. The data analysis technique used is Structural Equation Modeling Partial Least Squares (SEMP-PLS), supported by the SmartPLS software. The findings of the study are as follows: First, work environment has a direct positive and significant effect on motivation; second, work discipline has a direct positive and significant effect on motivation; third, work environment has a direct positive and significant effect on employee performance; fourth, work discipline has a direct positive and significant effect on employee performance; fifth, motivation has a direct positive and significant effect on employee performance; sixth, work environment has an indirect positive and significant effect on employee performance through motivation; and seventh, work discipline has an indirect positive and significant effect on employee performance through motivation. Overall, the study suggests that good management of work environment and work discipline can improve employee motivation and performance, enabling companies to achieve optimal performance.

This study discusses the implementation of consumer law in the context of gold investment through PT X's digital application and the consumer protection guarantee mechanisms presented in the system. The research method used is normative juridical, namely a method that emphasizes the study of applicable positive legal norms, legal doctrine, and the application of relevant legal principles. The results of the study indicate that the implementation of consumer law in digital-based gold investment has been carried out in accordance with contractual principles as stipulated in civil law and in line with the provisions of Law Number 8 of 1999 concerning Consumer Protection. In practice, gold investment transactions through the X application are carried out with a mixed agreement containing elements of sale and purchase, deposit, and pawn. This is an important basis because the legal relationship between consumers and companies is not only a single transaction, but a combination that requires guaranteed protection of consumer rights. The legal basis for this mechanism is reflected in the X Digital Application Operational Guidelines Number 28 of 2024, which detailed administrative procedures, application usage requirements, and the implementation of consumer protection principles as stipulated in Articles 4, 7, 18, and 45 of the Consumer Protection Law. Thus, the implemented system not only emphasizes commercial aspects but also ensures a balance between the rights and obligations of consumers and businesses. This study highlights how digital transformation in financial services requires a robust legal framework to protect consumers from potential risks. Therefore, internal company regulations and guidelines play a strategic role in ensuring fairness and providing a sense of security for people investing in gold through digital applications.  

This Micro, Small, and Medium Enterprises (MSMEs) assistance program aims to improve business capacity, strengthen branding, expand marketing reach, and provide formal legal status to MSMEs. Activities carried out include digital marketing training, assistance in creating e-commerce accounts, designing and delivering MSME logos, providing grants for sealing equipment, and assisting in obtaining a Business Identification Number (NIB) through the OSS system. The implementation methods include initial observation, activity planning, interactive training, direct mentoring, and post-activity monitoring and evaluation. These methods are designed to ensure that MSMEs are not only equipped with technical knowledge but also empowered with the practical tools necessary for success in a competitive market. The results of the activities show an improvement in the digital marketing skills of MSMEs, allowing them to reach a wider audience through social media platforms and online advertising. The creation of logos as brand identities has significantly boosted the recognition of these businesses, helping them establish a stronger presence in their respective markets. Additionally, the enhanced product packaging quality with the provision of sealing tools has led to better product presentation, which is essential in attracting customers and increasing sales. Furthermore, the acquisition of NIBs as business legal status has provided MSMEs with greater legitimacy, enabling them to access more formal business opportunities and funding options. This program has had a positive impact on the professionalism and competitiveness of MSMEs, which has been reflected in their increased ability to market their products effectively and efficiently. However, further assistance is needed in optimizing digital promotion, such as improving online advertising strategies, and fully utilizing NIBs for better business expansion. Moreover, it is crucial to offer ongoing support and guidance to ensure that MSMEs can continue to thrive and adapt to the rapidly changing digital landscape

The rapid growth of e-commerce platforms has significantly transformed the way consumers share and access product feedback. One of the widely used platforms in Indonesia is Shopee, where customers actively provide reviews of various products, including local skincare brands such as Kahf facial wash. Customer reviews on e-commerce platforms contain valuable information that can be analyzed to understand consumer opinions and preferences. Sentiment analysis, as a branch of natural language processing, enables the classification of textual data into categories such as positive, negative, or neutral. This study aims to classify Shopee user sentiments regarding Kahf facial wash products by implementing the Multinomial Naïve Bayes algorithm, a well-known probabilistic classifier suitable for text categorization. The research methodology consisted of several preprocessing stages, including data cleansing, case folding, tokenizing, stopword removal, and stemming, to prepare raw review texts for further analysis. For feature representation, the Term Frequency–Inverse Document Frequency (TF-IDF) method was applied to capture the importance of words across documents. To evaluate the classification performance, K-Fold cross-validation was employed with K values of 4, 5, 6, and 10 to ensure model reliability and robustness. Considering the issue of imbalanced datasets in user-generated reviews, the Synthetic Minority Over-sampling Technique (SMOTE) was utilized to balance the distribution of sentiment classes. Based on the confusion matrix, the Multinomial Naïve Bayes algorithm demonstrated effective performance in classifying sentiments, achieving satisfactory levels of accuracy, precision, and recall across different folds. These results indicate that the algorithm is capable of handling sentiment analysis tasks for local product reviews effectively. The findings of this study are expected to provide meaningful insights for businesses in understanding consumer perceptions, thereby supporting decision-making processes in product development, marketing strategies, and customer engagement for local brands.

The rapid growth of e-commerce in Indonesia has led to significant changes in the way food products are sold, particularly imported foods. While the convenience of online shopping offers great benefits to both consumers and businesses, it has also uncovered several regulatory challenges, especially concerning the labeling of imported food products. A critical issue is the non-compliance with the Indonesian language labeling requirements for these products, which puts consumers at a disadvantage. Such practices not only violate existing consumer protection laws but also pose risks to public health, as consumers may not fully understand the contents or risks associated with foreign food products due to language barriers. This study highlights the need for a more robust framework to enforce labeling laws, focusing on the responsibility of e-commerce platforms. Platforms play a crucial role in bridging the gap between sellers, manufacturers, and consumers. By implementing stricter oversight and monitoring mechanisms, e-commerce platforms could ensure that sellers comply with legal labeling requirements. Furthermore, platforms can act as intermediaries to facilitate consumer complaints and provide dispute resolution services in cases of non-compliance. In addition, the study emphasizes the importance of consumer education. Many consumers are unaware of their rights and the standards they should expect from food products sold online. Thus, there is a need for awareness campaigns and easy access to information on consumer rights, particularly in the context of e-commerce. Strengthening the enforcement of these regulations, providing training for business actors, and improving public awareness will help ensure that imported food products are sold in a transparent, legally compliant manner.

This research aims to integrate Resource Advantage (RA) Theory with Islamic values, especially the concept of maslahah, as a strategic approach to create a sustainable and ethical competitive advantage. RA Theory emphasizes the importance of superior resource management as a key factor in achieving a competitive position in the market. However, this theory tends to be oriented towards achieving financial benefits alone without paying attention to social or ethical aspects. On the other hand, the concept of maslahah in Islam prioritizes broader welfare, including benefits for individuals, society, and the environment, as well as avoiding harm. The integration of RA Theory with the maslahah principle offers a new conceptual framework that balances business interests with social responsibility. This approach emphasizes that resource management is not only geared towards maximizing profits, but also to provide sustainable and equitable benefits for all stakeholders. Thus, companies that implement strategies based on RA Theory and maslahah are expected to be able to effectively improve marketing performance while strengthening their reputation as business entities that are committed to ethical and sharia values. Furthermore, the implementation of this integration can help companies in dealing with the dynamics of the global business environment, including sustainability issues, corporate social responsibility, and consumer demands that are increasingly critical to business practices. The results of this research are expected to make a theoretical contribution by expanding the study of marketing management that is oriented towards ethics and sustainability, as well as practical contributions in the form of strategic recommendations for sharia-based and conventional companies that want to increase competitiveness through resource management based on Islamic values. Thus, this research not only enriches the academic literature, but also becomes a practical guideline for business actors in building sustainable, competitive, and equitable businesses.

This study aims to determine the role of brand awareness, brand image, and brand trust in building brand loyalty among users of Samsung smartphones. The data source used in this study is primary data collected through questionnaires. The research population consists of consumers who use Samsung smartphones in West Nias Regency. A survey method was employed, with a sample size of 100 respondents who are Samsung users. The sampling technique applied was non-probability sampling, specifically using purposive sampling, and the sample size was determined using the Lameshow formula, with 100 respondents selected. The data analysis was conducted using SPSS version 22 software. The results of this study indicate that brand awareness, brand image, and brand trust all have a positive and significant impact on brand loyalty. Among these factors, brand trust emerged as the most influential element in fostering brand loyalty. This highlights the importance of trust in maintaining long-term customer relationships and ensuring that consumers remain committed to the Samsung brand. Brand trust can be built through consistent product quality, transparent communication, and delivering on promises made to customers. Additionally, brand awareness and brand image are also critical in influencing consumer perception and encouraging repurchase behavior. High brand awareness ensures that consumers recognize the brand, while a strong brand image fosters positive associations with the brand. Companies should focus on enhancing these three aspects in order to build stronger customer loyalty. The results of this study can serve as valuable insights for businesses, particularly in the smartphone industry, to improve their customer retention strategies by strengthening brand loyalty through effective brand management practices.  

This study explores the influence of digital marketing, service quality, and product innovation on customer satisfaction among Skintific skincare consumers on TikTok Shop. Employing a quantitative, explanatory research design, the study used purposive sampling to collect 200 valid responses from consumers who had purchased Skintific products via TikTok Shop. Data were collected through an online questionnaire and analyzed using multiple linear regression with SPSS, preceded by validity, reliability, and classical assumption tests. The results revealed that product innovation had the most significant impact on customer satisfaction (β = 0.589, p < 0.001), followed by service quality (β = 0.343, p < 0.001). However, digital marketing did not have a significant direct effect on customer satisfaction (β = 0.019, p = 0.746). The model explained 86.9% of the variance in customer satisfaction (R² = 0.869), indicating strong combined effects from the three factors. These findings suggest that post-purchase factors, particularly product innovation and service quality, are more decisive in influencing customer satisfaction than promotional efforts alone. Managerial implications highlight the importance of continuous product development, enhancing service responsiveness and reliability, and integrating digital marketing with value delivery to optimize customer satisfaction. The study contributes to social commerce literature by clarifying the distinct roles of marketing, service quality, and innovation in the context of TikTok Shop, providing both theoretical insights and practical guidance for brand strategy in social commerce platforms. This research adds to the understanding of how businesses can strategically leverage product innovation and service excellence to enhance consumer satisfaction and foster long-term customer loyalty in the competitive social commerce landscape.

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.

In the 4.0 era, technological advances offer significant opportunities, especially for entrepreneurs who develop their businesses through online platforms such as the Shopee e-commerce marketplace. This study examines the use of Shopee as a marketing communication medium by the Tabriizhijab store. Using a qualitative research method with a descriptive approach, this study is able to describe the digital marketing strategy implemented by the Tabriizhijab store owner through the use of various Shopee features such as store vouchers, free shipping, Shopee Live, Shopee Feed, and paid advertising. The findings of this study indicate that Shopee has a significant impact on improving store sales performance. However, it turns out that several challenges still exist, such as a limited understanding of Shopee features that can cause owners to be left behind by Shopee marketing trends, intense price competition between other sellers who offer lower prices for their products, a lack of specialized personnel to handle digital marketing that leads to less than optimal store management, and difficulties in committing to providing responsive service to consumers. Despite facing these challenges, through effective communication strategies, appropriate and optimal use of social media, and improving service quality, Tabriizhijab has been able to build a positive brand image and increase consumer purchasing interest. This study highlights the importance of an appropriate digital marketing communication strategy amidst increasingly fierce market competition. Furthermore, the study emphasizes the importance of managing and utilizing consumer data obtained through platforms like Shopee to formulate more effective and targeted marketing strategies. By utilizing available analytics features, Toko Tabriizhijab can better understand consumer behavior, product preferences, and evolving market trends. This allows the store to adjust its marketing strategy, offer more relevant promotions, and improve the overall customer experience.