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Citra Olii; Melizubaida Mahmud; Kasim, Mamang; Hafid, Radia; Gani, Imam Prawiranegara

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to describe relevant digital marketing strategies to improve the competitiveness of the Rafika Dompo Banana MSME in Soguo Village, Bolaang Uki District, South Bolaang Mongondow Regency, and analyze the supporting and inhibiting factors in implementing these strategies. This study uses a qualitative approach with a case study method. Data collection was conducted through observation, in-depth interviews with the owner, employees, and consumers, and documentation. The data analysis technique used a narrative inquiry model. The results of the study indicate that the digital marketing implementation of the Rafika Dompo Pisang MSME is still at a basic stage, utilizing WhatsApp and Facebook organically with simple content managed directly by the owner. Limited digital knowledge, minimal paid promotion budget, and suboptimal utilization of marketplace platforms are the main obstacles. Nevertheless, promotion through social media has been proven to increase product visibility and reach consumers. Supporting factors include maintained product quality, government support for licensing, and consignment collaboration. Consumer perception of the product is very positive, and existing digital promotions are considered to assist in purchasing decisions. In conclusion, the implemented digital marketing strategy is still simple but has a positive impact. Increasing competitiveness requires strategy optimization through increased digital literacy, platform diversification, and more planned resource allocation.

Aji Pangestu, Erlangga; Nur Ammarullah, Muhammad; Salamah, Umi; Saikhu, Muhamat

Anyar District, Serang Regency, has a geographical condition located in a coastal area, which causes limited fresh water sources, while PDAM infrastructure is not yet evenly available, so the implementation of seawater utilization activities through the Application of solar still distillation technology in order to fulfill Clean Water in Anyar District, Serang Regency, is very necessary. The main activity is training in making solar still tools, but the activity process begins with 1) Coordination with community partners, namely RT/RW administrators, cleaning officers, water providers, environmental activists, and staff of the Serang Regency Environmental Service; 2) Delivery of material from observations, data collection, and tool making; 3) Application of Solar Still Distillation Technology as an Alternative Solution in obtaining Clean Water in Anyar District, Serang Regency; 4) activity evaluation. The results can be concluded that this solar still distillation technology has significant potential as an alternative solution for providing drinking water for coastal communities that are not covered by clean water services from PDAM. The use of solar still distillation technology can convert seawater into fresh water through a solar-powered distillation process that is environmentally friendly, easy to operate, and has low operational costs

Andika, Dira Meri

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

Nadila Meilia Nurrohmah; Nadila Meilia Nurrohmah; Fadjar Harimurti

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

Adilah Nurazani; Ali Mustopa Yakub Simbolon; Rahmi Simanjuntak; Farhan Farhan; Mutia Safitri

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

School administration is a fundamental component in ensuring effective and high-quality education in elementary schools. This study aims to describe the concept of effective school administration, the essential administrative components that must be designed and managed, and the factors influencing its success in supporting educational quality improvement. A qualitative approach was employed, focusing on naturally occurring administrative processes within elementary educational institutions. Data were obtained through literature review on the management of curriculum, students, educational staff, finance, facilities, and school–community relations. The findings indicate that effective school administration must be carried out systematically through core management functions, including planning, organizing, implementing, and monitoring. The success of school administration is strongly influenced by the leadership of the principal, the competence of teachers and staff, the utilization of information technology, accountable financial management, adequate facilities, and community participation. Therefore, strengthening school administration becomes a key strategy in creating an orderly, efficient, and student-oriented educational process to improve learning quality in elementary schools.

Maharani Dwi Nurhalizah Rahmah; Inayah Thohiroh; Muhammad Luthfi Ramdhani; Muhammad Ary Sukmo Wibowo; Abdul Azis

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Tujuan penelitian ini adalah untuk mendeskripsikan proses pemanfaatan teknologi dalam budaya islam menurut perspektif buya hamka, dengan teknologi yang semakin berkembang dan modern membuat budaya islam lebih dikenal secara luas dan mudah, melalui perspektif buya hamka ini islam tidak melarang umat islam untuk ketingglan zaman, asalkan setiap budaya yang dihasilkan dan disebar luskan bisa sesuai syariat islam , sehingga jauh dari kata maksiat dan menyesatkan serta tidak melanggar syariat islam. Penelitian ini memanfaatkan pendekatan deskriptif kualitatif untuk mengeksplorasi kontribusi teknologi dalam penyebaran budaya Islam menurut pandangan Buya Hamka. Proses pengumpulan data dilakukan melalui  sistem observasi, wawancara, dan analisis dokumen, yang kemudian dianalisis dengan cara deskriptif merujuk pada teori-teori keislaman dari Buya Hamka. Temuan dari penelitian ini menunjukkan bahwa Buya Hamka melihat teknologi sebagai sarana yang dapat memperkuat nilai iman dan moral, serta menyebarluaskan ajaran Islam secara inovatif dan interaktif. Pandangannya menekankan pentingnya menemukan keseimbangan antara perkembangan teknologi dan kemajuan spiritual agar teknologi dapat digunakan secara efektif dalam kegiatan dakwah dan pendidikan Islam. Penelitian ini juga menunjukkan relevansi pemikiran Buya Hamka dalam era digital saat ini, di mana media digital memiliki peranan yang signifikan dalam menjangkau masyarakat luas dengan cara yang humanis dan dialogis, sejalan dengan nilai-nilai moral dan budaya Islam.

Sayidatul Maslahah; Zidan Ramzy; Yunita Dwi Pebri Arini; Sulastri Juliyah; Talitha Fawnia +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity focuses on the utilization of Talas Beneng (Xanthosoma undipes K. Koch), a tuberous plant native to Banten Province, as a healthy alternative food source free from gluten and casein. The program was implemented through the Holistic School Field Introduction (PLP) by students from Sultan Ageng Tirtayasa University at State Special School 02 Serang City. The method employed was qualitative, with a direct practice approach through training in preparing various processed products based on talas beneng, such as steamed cakes, brownies, cookies, and sticks. The activity involved three intellectually disabled students from junior and senior high school levels, along with PLP students and a culinary arts teacher. The primary objectives of the program were to enhance life skills, independence, and awareness of the importance of diversifying healthy local food sources. The results indicate an improvement in participants' abilities to recognize local food ingredients, process them into nutritionally valuable products, and strengthen collaboration between universities and schools in inclusive education. This program demonstrates that the utilization of local food resources can serve as an effective strategy to support food security, social empowerment, and holistic education.

Artana Siagian, Twendy Timothy; Wiyono, Wujud

Engineering and Maritime Technology Journal (Engment) 2025 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

The Indonesian Naval Academy (AAL) as a military educational institution requires a large electricity supply to support its operational activities, including in the Sapudi Building of the Engineering Department. This study aims to design a solar energy system to supply the electricity needs for lighting in the building. The method used is Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). Data collection was conducted through direct observation of building conditions, electrical equipment, and solar radiation intensity data in Surabaya. The research results show that the total electricity requirement for lighting in the Sapudi Building is 4.686 kW with a total of 143 lights (96 neon lights and 47 light bulbs). Based on calculations with an average solar radiation of 5.00 kWh/m²/day, the designed system requires 41 units of Solar PV Lesso HPM 550W panel type with 21.3% efficiency and 9 units of Panasonic LC-P12100NA batteries with a capacity of 100Ah arranged in 3 series and 3 parallel configurations. This study proves that the utilization of solar energy can be an efficient and sustainable alternative solution to reduce dependence on conventional electricity in the AAL environment, while supporting the implementation of renewable energy in Indonesian military institutions.

Meli Amelia; Sitri Sitri; Gama Pratama

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital era has significantly impacted various sectors of life, including the development of the Islamic economy. Young people, as the majority of digital technology users, hold a strategic role in accelerating the growth and advancement of Islamic economics. This study aims to analyze the role of youth in driving the transformation of Islamic economics in the digital era, particularly through technological financial innovations (Islamic fintech), Islamic economic literacy, and the utilization of social media as a medium for education and halal product promotion. This research employs a qualitative method with a literature review approach, examining relevant references from journals, books, and recent digital sources. The findings reveal that youth are not only consumers but also innovators, entrepreneurs, and change agents in advancing the Islamic economy. Their involvement in Sharia-based start-ups, halal e-commerce, and the digitalization of zakat, infaq, sadaqah, and waqf (ZISWAF) provides concrete evidence of their contribution. In conclusion, youth serve as the key driver in the acceleration of digital-based Islamic economics, provided that their roles are supported by improved literacy, adequate regulations, and an inclusive digital ecosystem.

Wiyono, Wujud

Engineering and Maritime Technology Journal (Engment) 2025 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

This study aims to analyze the transformation of the educational pattern at the Indonesian Naval Academy (AAL) from a four-year to a three-year system and its impact on graduate competencies and operational readiness. This educational system change responds to budget efficiency needs and accelerated officer formation filling, yet raises questions about the new system's ability to maintain the quality of officer education. The research employs a mixed methods approach with a concurrent embedded design, involving 250 respondents comprising graduates from both educational systems, AAL instructors, and unit commanders receiving graduates. Quantitative data were collected through structured questionnaires and analyzed using descriptive and inferential statistics (independent sample t-test and regression), while qualitative data were obtained through in-depth interviews, observations, and document studies analyzed using thematic analysis. Results indicate no significant difference in overall Grade Point Average (GPA) between the two groups (p=0.470), but significant differences in competency patterns emerged: four-year system graduates excelled in theoretical competencies (p=0.001), while three-year system graduates excelled in practical competencies (p=0.003). Operational readiness evaluation shows that four-year system graduates obtained higher scores (82.5) compared to three-year system graduates (78.3), with significant differences (p=0.012), particularly in strategic leadership and complex decision-making aspects. Qualitative analysis identified five major themes: high learning time pressure, orientation shift from comprehensive to pragmatic, gaps in character formation and corps values, concerns about theoretical understanding depth, and need for more intensive post-graduation mentoring programs. This study concludes that educational time compression successfully increased operational efficiency but involved trade-offs in learning depth and professional maturity. To optimize the three-year educational system, a comprehensive approach is required, including curriculum revision with integrated learning methods, utilization of modern learning technology, strengthening of leadership development programs, and development of continuous professional mentoring systems. The recommendations of this research are expected to provide input for AAL and the Indonesian Navy in refining the officer education system to produce officers who are not only technically competent but also mature in leadership and strong in character.

Atik Lestari; Sofia Daniati; Nurulisma Saputri

Garina 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study is an experimental research with a descriptive qualitative approach aimed at developing innovative hair styling in the form of fantasy buns made from rice straw waste as an environmentally friendly creative expression. The research was conducted through direct experimentation in creating fantasy hair buns using rice straw, followed by product feasibility and aesthetic assessments. The feasibility test was carried out by expert validators using the expert judgement method, while a public test was conducted to measure the level of interest and acceptance of the community through questionnaires distributed via Google Form. The results indicate that rice straw is suitable as an alternative material for creating fantasy hair buns due to its strong texture, easy shaping properties, and the ability to produce unique and artistic visual effects. These findings are expected to contribute to the utilization of agricultural waste into creative and valuable products in the field of hair styling.

Hendra Jatnika; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Goals – Goals from studies This is For explore approach strategic in development System Information Management (SIM) as integral part in support digital transformation of modern organizations. Study This emphasize importance integration technology information , effective data management as well as improvement digital competence resources Power man in operation system. Design/ methodology / approach – Conceptual article This use method review library with analyze various work relevant academic and technical manuals , in particular related implementation of SIM in the sector public and private . Study This referring to the works Jatnika et al. (2022–2024), including utilization Microsoft Office applications as skills supporting basis​ organizational digital literacy . Findings – Findings studies This show that SIM development is not just effort technical , but rather need strategic in support digital transformation . Key strategies covers design modular systems , data mining integration , training programs based users , and evaluation system in a way periodic . Components This allows organization build responsive and adaptive SIM ecosystem . Implications practical – Organizations that want to do digital transformation is necessary invest in development digital capabilities of sources Power the human as well as ensure effectiveness use developed SIM system in a way strategic can become driving force main in increase efficiency , accuracy , and capability taking decision across work units . Originality / value – Study This offers a conceptual model structured about development of SIM in context digital transformation , based on literature applications and needs organizations in the real world . This article give outlook practical for taker policy , IT managers , and HR developers .  

Mia Kusmiati; Andri Muhamad Nuroni; Hadi Sunyata

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

Nisa Audina Agustina; Rida Nazmi Farhani; Yona Wahyuningsih

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Social Studies (IPS) learning in elementary schools plays a crucial role in fostering students’ social awareness, which includes understanding social values, developing empathy, and participating responsibly in community life. However, in practice, Social Studies learning often remains theoretical and textbook-centered, making students’ learning experiences less meaningful and disconnected from real-life contexts. To address this issue, utilizing the surrounding environment as a learning resource offers an effective alternative by bringing real social situations into the learning process. This study aims to analyze the concepts, implementation, and impact of environmental utilization on enhancing elementary students’ social awareness. The research employed a Systematic Literature Review (SLR) method by reviewing relevant scholarly articles obtained from national and international databases such as Garuda, Google Scholar, and ScienceDirect, using the keywords “environment as a learning resource in Social Studies” and “students’ social awareness.” The findings reveal that the use of the surrounding environment as a learning resource promotes students’ critical thinking, empathy, and social concern through contextual and participatory learning experiences. Moreover, teachers play a pivotal role in designing project-based and field-observation activities that strengthen the internalization of social values. Therefore, Social Studies learning that integrates environmental resources is proven to be effective in shaping students’ social character from an early age and supports the realization of holistic, active, and life-oriented education.  

Muhammad Amrul; Ika Devy Pramudiana; Sapto Pramono

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study examines the collaboration between the Regional Disaster Management Agency (BPBD) and community organizations, specifically the Forum for Disaster Risk Reduction (FPRB), in implementing community-based disaster mitigation policies in Tamanayu Village, Lumajang. Using a qualitative case study approach, the research explores the dynamics, processes, challenges, and successes of collaborative efforts in disaster risk reduction (DRR) at the local level. The analysis highlights the significance of participatory strategies, local knowledge, and community empowerment in enhancing disaster preparedness and resilience. The involvement of multiple stakeholders—including government, community members, academia, private sector, and media—underpins the practice of the Pentahelix concept, fostering an integrated approach to disaster mitigation. The findings reveal that effective collaboration depends heavily on mutual trust, shared understanding, and a robust institutional framework that embeds disaster mitigation within the social fabric of the community. Challenges identified include coordination issues, limited resources, bureaucratic barriers, and disparities in perception and capacity among stakeholders. Despite these obstacles, the community's proactive measures, such as self-organized simulations and local resource utilization, demonstrate increasing resilience and capacity. The study underscores the importance of strengthening local institutional support, continuous capacity building, and the integration of indigenous knowledge to ensure the sustainability of disaster mitigation efforts. Furthermore, strategic alignment and synchronization between BPBD's top-down policies and bottom-up community initiatives are crucial for effective implementation. The research provides valuable insights into how participatory governance and community empowerment can lead to more resilient societies capable of adapting to evolving risks, including climate-change impacts.

Annisa Firdausi; Nurmaliana Sari Siregar

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Salam Pacific Indonesia Lines is a company included in the largest domestic shipping industry in the field of logistics and sea transportation services with a focus on inter-island container transportation in Indonesia using ships. This paper aims to determine how the container utilization strategy in improving logistics efficiency by PT. Salam Pacific Indonesia Lines Medan Branch. The process begins with selecting the right type of container, standardization and consolidation of cargo, integration of digital logistics systems, and optimization of routes and modes of transportation. In compiling this paper, the author applies several methods, including field studies or direct observations in the field, and library studies or literature reviews. The goal is to understand more deeply how PT. Salam Pacific Indonesia Lines Medan branch implements a container utilization strategy to improve efficiency in logistics activities. The obstacles faced in handling this are fleet and vehicle constraints, limited promotion and adjustment of application technology, traffic congestion, and weather and safety factors. In addition, inefficiencies in the distribution process, lack of good cooperation and coordination, and technological limitations are obstacles in optimizing container use. Good coordination can improve the service of goods delivery activities so that they can run smoothly, safely and efficiently.

Shirley Wijaya; Mario Iskandar; Hardiono Arron Daud Unas

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits,a s well as exploring scalability at the community level.

Duwi Sakiatul R; Cindy Syafatur R; Hilmia Rina Aminda; Eka Pujawati; Rofiq Hidayat

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of public relations management in building school-community relations at SDN 1 Mangli. The research highlights the importance of community involvement as a strategic partner in improving the quality of basic education. The theoretical framework is based on the Excellence Theory, community participation theory, and two-way symmetrical communication relevant to the school’s public relations role. The study employs a qualitative approach with a case study design, involving the principal, teachers, school committee, and parents through interviews, observations, and documentation. Data were analyzed using the Miles & Huberman interactive model.The findings indicate that SDN 1 Mangli has implemented public relations management strategically—not only administratively—but also as a means to foster communication, enhance community participation, and strengthen the school’s positive image. However, challenges remain, including the dominance of one-way communication, limited use of digital media, and the absence of measurable evaluation indicators. This research reveals that elementary schools can adopt modern public relations principles. The study implies the need to strengthen two-way symmetrical communication, optimize digital media utilization, and develop measurable evaluation indicators for school public relations programs.

Heni Risnawati; Tuti Nadhifah; Jilma Dewi Ayu Ningtyas

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

Novi Purnamasari; Fadhilah Rasyid Hafifi; Praba Sita; Dian Indah Sari

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.