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Perilaku Konsumen di Era Digital: Analisis Faktor yang Mempengaruhi Keputusan Pembelian pada Platfrom Shopee dan TikTok Shop
Azlinah Dwi Fahirah
; Naila Ayu Zahra
; Siti Maryam
; Tien Rela
; Eri Hariyanto
; A. Atabik Syifaul Jinan
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 2
(2026)
The development of digital technology has significantly transformed consumer purchasing behavior in recent years. Shopping activities that were previously conducted in person have now shifted to e-commerce and social commerce platforms that offer greater convenience, speed, accessibility, and a variety of attractive promotions. Two platforms experiencing rapid growth in Indonesia are Shopee and TikTok Shop, both of which have gained popularity among diverse consumer segments. These platforms not...
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Analisis Perlakuan Akuntansi Aset Tetap pada RSUD Dr. Adhyatma, MPH Provinsi Jawa Tengah
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection...
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Understanding the Role of Philosophy in Theology and Christian Religious Education
International Journal of Christian Education and Philosophical Inquiry
Vol 2
, No 4
(2025)
This study is motivated by the negative perception among some Christians who regard philosophy as a threat to faith and theology, even believing that it can undermine conviction and reduce the truth of Scripture. Using a qualitative research method based on a literature study that collects and analyzes various relevant sources, this research aims to re-examine the relationship between philosophy, theology, and Christian Religious Education, as well as to explore the constructive role of philosop...
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Peningkatan Pemasaran Digital Umkm Grobbak Korea Melalui Optimalisasi Media Sosial Dan Platform Online
Diwa, Flowrensia Asa
; Belawan, Marcelina Bulan
; Rachmah, Zahrotul Laila
; Hariyanto, Nico
; Silintowe, Yunita Budi Rahayu
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Grobbak Korea merupakan salah satu UMKM yang ada di Kota Salatiga yang membutuhkan pendampingan dalam pemanfaatan media sosial dan platform online untuk meningkatkan pemasaran digitalnya. Permasalahan utama adalah kurangnya pemanfaatan media digital secara optimal, serta tidak adanya strategi konten yang konsisten dan terarah. Kegiatan pendampingan dilakukan pada tanggal 27 April 2025 - 9 Juni 2025. Media sosial yang dikembangkan antara lain melalui Instagram dan TikTok. UMKM Grobbak Korea juga...
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Tinjauan Hukum Islam terhadap Akad Sewa Menyewa Ruko Tempat Jualan di Desa Sungai Rengas Kecamatan Maro Sebo Ulu Kabupaten Batanghari
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 2
, No 3
(2025)
A shophouse rental in Sungai Rengas Village is suspected of being subject to fraud, one of which is related to unilateral price changes. The price determined at the beginning of the agreement was changed midway by the shophouse owner. The tenant who rented the additional shophouse as a game room suddenly experienced a unilateral price change. The price that had been determined at the beginning of the agreement, which was to be available once a month and the amount was determined at the beginning...
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Praktik Investasi Emas Digital di Aplikasi Dana Dalam Perspektif Hukum Islam: Studi Kasus di Universitas Islam Batang Hari
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying...
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Pendampingan Siswa SMK Kristen Surakarta dalam Penyajian Hasil Produk Pastry
Truli Nugroho
; Suryo Adinugroho
; Yusak Prakoso
; Alexander Mario Retto Djong
; Kristian Faskahariyanto
Jurnal Pengabdian kepada Masyarakat
Vol 5
, No 3
(2025)
This community service activity aims to enhance the pastry presentation skills of students at SMK Kristen Surakarta, focusing on professional and aesthetic standards. Presentation is the final stage in food production and influences consumer perceptions. The mentoring process included technical guidance, demonstrations, and hands-on practice aligned with industry standards. Through this program, students gained both theoretical understanding and practical competency in presenting pastry products...
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Pengaruh Penerapan E-Bupot Unifikasi dan E-Form terhadap Kepatuhan dalam Pelaporan Pajak Penghasilan : (Studi Empiris Klien Kantor Konsultan Pajak Edwin Suwandhy Semarang)
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analy...
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Pandangan Hukum Pidana terhadap Hubungan Sesama Jenis di Indonesia
Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik
Vol 1
, No 3
(2024)
The aim of writing this journal is for readers to see more about the perspective of criminaI law in dealing with the specifics of same-sex relationships in Indonesia. The research was carried out using normative legal methods so that it is necessary to criminalize or expand criminal regulations for deviant acts committed by the LGBT community in reforming criminal law. The study results show that same-sex relationships are considered to violate norms in Indonesian society. Many people are uncomf...
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Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employ...
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