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The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

This study aims to analyze the strengthening of digital marketing at Kasandi Foil Pond Printing in optimizing market reach and sales. This study uses a qualitative approach with data collection techniques including observation, interviews, and documentation involving the business owner directly. The result show that the implementation of digital marketing is still not optimal, as indicated by the Instagram account that has not been actively used and the use of WhatsApp which is still limited to simple communication and has not been structured as a marketing strategy. The strengthening efforts are carried out through three main strategies, namely optimizing the use of social media, creating attractive visual content, and improving online customer interaction. The visual content created using applications such as Canva and CorelDRAW is able to increase the attractiveness of promotions and attract potential customers. In addition, consistency in posting content and quick responses through WhatsApp also contribute to increased interaction and transaction opportunities. Therefore, strengthening digital marketing based on visual media and digital interaction has the potential to increase market reach and sales if implemented consistently.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Perkembangan teknologi informasi saat ini mendorong organisasi, termasuk Usaha Mikro, Kecil, dan Menengah (UMKM), untuk meningkatkan efisiensi operasional melalui penerapan sistem yang terintegrasi. Penelitian ini bertujuan untuk merancang Enterprise Architecture (EA) pada UMKM Golden Spice menggunakan pendekatan The Open Group Architecture Framework (TOGAF) melalui metode Architecture Development Method (ADM). Permasalahan utama yang dihadapi adalah sistem penjualan dan manajemen stok yang masih dilakukan secara manual dan tidak terintegrasi, sehingga menyebabkan inefisiensi operasional, ketidaksesuaian data, serta keterbatasan dalam pengambilan keputusan. Metode penelitian yang digunakan meliputi observasi, wawancara, dan studi literatur dengan referensi terbaru pada rentang tahun 2021-2026. Hasil penelitian menunjukkan bahwa perancangan Arsitektur Perusahaan yang diusulkan mampu mengintegrasikan sistem penjualan dan manajemen stok secara terstruktur, sehingga meningkatkan efisiensi operasional dan akurasi data. Selain itu, sistem yang diusulkan juga mampu menyediakan informasi secara real-time untuk mendukung pengambilan keputusan berbasis data. Penelitian ini diharapkan dapat menjadi solusi praktis bagi UMKM dalam mendukung transformasi digital serta menjadi referensi bagi penelitian selanjutnya.

Penelitian ini mengkaji kesiapan transformasi digital pada usaha penjualan suku cadang otomotif menuju Autonomous Supply Chain (ASC) dengan menggunakan model MIISI. Pendekatan kuantitatif digunakan melalui survei terhadap 32 responden dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa tingkat kesiapan berada pada kategori sedang hingga tinggi. Di antara dimensinya, Integration memiliki nilai tertinggi, sementara Instrumentation dan Standardization menunjukkan kesenjangan terbesar dibandingkan kondisi ideal. Tingkat kematangan digital berada pada Level 2–3, yang mengindikasikan bahwa sistem sudah terintegrasi sebagian namun belum sepenuhnya otonom. Selain itu, hasil SEM (R² = 0,164) menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan terhadap ASC, meskipun hubungan antar dimensi bersifat signifikan dan bertahap. Dimensi Integration menjadi faktor paling dominan, yang menegaskan bahwa kesiapan menuju ASC memerlukan proses transformasi digital yang berkelanjutan, terstruktur, dan terintegrasi.

This study aims to determine the influence of product packaging, sales promotions, and online customer reviews on Skintific skincare purchase decisions on the TikTok platform, both partially and simultaneously. The method used in this study is a quantitative approach. The sample consisted of 96 respondents who were selected as research participants. Data collection was carried out using questionnaire statements designed to measure respondents’ perceptions of each research variable. The data obtained were then analyzed using multiple linear regression analysis to examine the relationship between independent and dependent variables. In addition, hypothesis testing was conducted using the t-test to determine the partial effect of each independent variable and the F-test to determine the simultaneous effect of all independent variables on the dependent variable. The results of the study indicate that product packaging has a significant partial effect on Skintific skincare purchase decisions on the TikTok platform. Sales promotions also have a significant partial effect on purchase decisions, as they influence consumer interest and purchasing behavior. Furthermore, online customer reviews significantly affect purchase decisions by providing social proof and influencing consumer trust. Simultaneously, product packaging, sales promotions, and online customer reviews have a significant combined effect on Skintific skincare purchase decisions on the TikTok platform, indicating that these variables jointly play an important role in shaping consumer purchasing behavior.  

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This research aims to discuss online marketing strategies and service quality as well as their impact on post-pandemic cosmetic sales at the Abigail Shop, Sintang Regency. This study applies a qualitative-descriptive approach. Data collection was carried out through interviews, observation and analysis of various documents. Subjects consist of business owners, employees and customers. The validity of the data was tested through Technical Triangulation. Research findings show that Abigail Store's use of Instagram as a digital marketing tool is effective in increasing market reach and attracting customer interest with various creative content, including photos, videos, promotions and testimonials from customers. Apart from that, the direct message and WhatsApp features function to facilitate communication and transactions between sellers and buyers. This research also confirms that high service quality is directly related to customer satisfaction which then results in the frequency of repeat purchases. The increase in sales of Toko Abigail's cosmetic products after the pandemic can be attributed to an effective combination of digital marketing strategies and consistent, high-quality service standards. This study aims to be a reference for business owners in optimizing marketing methods through digital media, while maintaining service quality amidst the rapid development of information technology.

Complementary feeding plays a vital role in meeting the nutritional needs of infants and toddlers. However, food safety remains a concern, particularly for homemade commercial complementary foods. This study aimed to assess the microbiological quality and hygiene sanitation practices of homemade commercial complementary foods vendors in the service area of Karangandong Public Health Center, Gresik. A quantitative descriptive approach with a cross-sectional design was employed. Four homemade commercial complementary foods samples were collected from different vendors and tested for Total Plate Count (TPC) and Escherichia coli contamination. Observations and interviews were also conducted to evaluate the vendors' hygiene and sanitation practices. The results showed that three out of four homemade commercial complementary foods samples exceeded the maximum limit for microbial contamination (1 × 10² CFU/g). Two of the four samples tested positive for Escherichia coli contamination. The hygiene and sanitation practices of the vendors showed several non-conformities, categorized as minor, major, and critical. In conclusion, most homemade commercial MP-ASI products in this study did not meet established microbiological safety standards and reflected hygiene and sanitation practices that require improvement.

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

This community service activity is motivated by the high unemployment rate and the low interest of young people in entrepreneurship due to limited skills and a mindset that is still oriented toward being job seekers. On the other hand, the development of digital technology provides significant opportunities to create independent and productive businesses, especially during the month of Ramadan. This activity aims to build an entrepreneurial mindset and improve public understanding of ethical digital marketing strategies. The method used is Participatory Action Research (PAR), which consists of problem identification, root cause analysis, solution formulation, program design, and implementation through seminars, training, and interactive discussions. The activity was conducted at the Manbaul Falah Islamic Boarding School in Rungkut, Surabaya, involving young participants. The results indicate an increase in participants’ understanding of business opportunities, the importance of an entrepreneurial mindset, and the effective and responsible use of digital technology. Participants’ enthusiasm during the activity also reflects increased motivation to start entrepreneurship at an early age. This activity has positive implications in enhancing awareness, knowledge, and economic independence of the community through productive and ethical use of digital technology.

This study aims to determine the effect of product availability, communication effectiveness, and promotional strategy on sales volume at PT.Distribusindo Cemerlang Jaya, a cosmetic and skincare distribution company in Batam city. The background of this research is based on pre-survey result indicating suboptimal sales volume along with operational challenges including stock shortages, communicatiob gaps, and limited promotional activities.ths research employs a quantitative method. The population consist of all comsumers, with a sample of 43 respondent selected using a saturated sampling technique. Data were collected through questionnaires using a likert scale and analyzed using validity and reliability test, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with SPSS. Result show that partially, product availability does not significantly affect sales volume (sig. 0,313 > 0,05), and communication effectiveness also does not significantly affect sales volume (sig. 0,898 > 0,05). However, promotional strategy has a positive and significant effect  on sales volume (sig, 0,000 < 0,05). Simultaneously, all three variables significantly affect sales volume (F = 212.642, sig. 0,000 < 0,05). The coefficient of determination (R²) is 0,942 indicating that 94,2% of the variation in sales volume is explained by the three independent variables. Promotional strategy is the most dominant factor influencing sales volume is explained by the three independent variables. Promotional strategy is the most dominant factor influencing sales volume at PT.Distribusindo Cemerlang Jaya.  

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.

Taste.ki MSME, a café in Makassar, faces challenges from intense competition and an suboptimal digital marketing strategy, relying only on Instagram without a consistent content strategy. This study aims to design a website integrated with Instagram to strengthen Brand Awareness and increase sales. The research employed the Four-D method (Define, Design, Develop, Disseminate), and the website was designed using the Wordpress CMS. The results indicate that the website design was successfully implemented. The integration of the website with Instagram significantly improved Brand Awareness, evidenced by a Brand Recognition achievement of 88% and Brand Recall of 94%. Furthermore, this digital strategy positively impacted Taste.ki MSME's sales, showing an increase of 79.20%. This improvement confirms the crucial role of a website as an information hub and conversion channel in an MSME's digital marketing strategy to compete effectively in the digital era.

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.