Abstract:The phenomenon of thrifting at Pasar Loak Jembatan Item Jatinegara demonstrates the continuity and evolution of frugal shopping practices involving the purchase of second-hand items. This research delineates the long history…
tory of thrifting, from the medieval period to the emergence of organizations such as Salvation Army and Goodwill that popularized it in the 19th century. The COVID-19 pandemic has reignited interest in thrifting due to economic pressures prompting people to save on expenses. The research methodology employed is qualitative descriptive, utilizing in-depth interviews and direct observations at Pasar Loak Jembatan Item Jatinegara. The findings reveal that traders employ two main strategies: selling directly at the market and through online platforms. Meanwhile, consumers have diverse motivations, ranging from meeting household needs to a desire to collect unique and antique items. Analysis of Alfred Schutz’s phenomenological theory is used to understand the reasons and goals behind consumer’s choices in thrifting. The researcher finds that each individual has different motives, such as goal motives (In order to motive) and because motives (Because motive), underlying their decisions to engage in thrifting. The conclusion of this research is that the phenomenon of thrifting at Pasar Loak Jembatan Item Jatinegara reflects the evolving and relevant dynamics of consumer culture, adapting to social and economic changes. With the evolution of this practice, the second-hand market becomes a favorite place for people to find affordable items, while traders and consumers continue to adapt to technological advancements and changes in the economic landscape. This study provides valuable insights into how thrifting is not just an economic phenomenon but also reflects the identity and preferences of consumers in a constantly changing shopping culture.
Abstract:The digital startup business incubation program for students is an initiative to support the development of innovative and sustainable businesses. The program aims to help students develop competitive business potential.…
The entrepreneurial landscape at Universitas Sumatera Utara is continuously growing, marked by the emergence of young entrepreneurs from various programs such as the Student Entrepreneurial Program (PMW) and the Student Creativity Program (PKM). In 2023, there were 12 funding opportunities for PKM entrepreneurial schemes and three winners of the P2MW program. However, challenges remain, such as limited networking opportunities, market access, and minimal mentoring and education on financial management. The lack of mentors and supporting resources often causes campus startups to lose motivation. The methods used to address these issues include mentoring to enhance the capabilities of student startups, financial management literacy, the provision of business facilities, and training and guidance in marketing. This program provides valuable opportunities for students to develop digital business ideas and apply sustainable business principles. As a result, students are better prepared to contribute to sustainable economic growth.
Keywords: startup; incubator; digital; sustainable; business
Abstrak: Program inkubasi pengembangan usaha startup digital mahasiswa merupakan inisiatif untuk mendukung pengembangan usaha yang inovatif dan berkelanjutan. Tujuan program ini adalah membantu mahasiswa mengembangkan potensi usaha yang kompetitif. Situasi kewirausahaan di Universitas Sumatera Utara terus berkembang dengan munculnya wirausahawan muda dari berbagai program, seperti Program Wirausaha Muda (PMW) dan Program Kreativitas Mahasiswa (PKM). Pada tahun 2023, terdapat 12 pendanaan untuk skema kewirausahaan PKM dan tiga pemenang program P2MW. Namun, masih terdapat kendala berupa keterbatasan peluang jejaring, akses pasar, serta minimnya pendampingan dan edukasi terkait pengelolaan keuangan usaha. Kurangnya mentor dan sumber daya pendukung menyebabkan startup kampus sering kehilangan motivasi. Metode yang digunakan untuk mengatasi permasalahan ini meliputi pendampingan peningkatan kemampuan startup mahasiswa, literasi pengelolaan keuangan, penyediaan fasilitas usaha, serta pelatihan dan bimbingan pemasaran. Program ini membuka peluang berharga bagi mahasiswa untuk mengembangkan ide bisnis digital dan menerapkan prinsip bisnis berkelanjutan. Hasilnya, mahasiswa lebih siap berkontribusi pada pertumbuhan ekonomi yang berkelanjutan.
Kata kunci: startup; inkubator; digital; berkelanjutan; bisnis
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:Within the context of the Indonesian legal system, this study investigates the crucial function that judicial review plays in ensuring that administrative procedures are lawful and that justice is served. This study sheds…
s light on the techniques, processes, and issues that are involved with judicial review in relation to administrative acts. It does so by conducting a comprehensive analysis of judicial decisions, legal precedents, and legislative frameworks. The paper provides an in-depth analysis of the development of judicial review in Indonesia, following its historical progression and analysing the current state of affairs. Through an in-depth analysis of administrative decisions, it examines the role that the court plays in ensuring that administrative procedures are valid, preserving a system of checks and balances, and protecting fundamental rights. The impact of judicial review on administrative institutions and the legal landscape is also investigated in this study. Particular attention is paid to the role that judicial review plays in promoting openness, accountability, and adherence to the rule of law for administrations. The purpose of this research is to give useful insights into the efficient operation of Indonesia's administrative governance and the improvement of justice in administrative procedures. This is accomplished by casting light on the junction between judicial review and administrative law.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:Lingga Village in Karo Regency, North Sumatra, is a cultural village that preserves the traditional architecture of the Karo people, particularly the Siwaluh Jabu traditional house, which reflects the community’s life philosophy,…
philosophy, social order, and spirituality. The surrounding environment of these traditional houses remains poorly organized, with vacant land left unmanaged and declining awareness of cultural preservation, resulting in suboptimal utilization of the area’s aesthetic value, cultural function, and tourism potential. This community service program aims to arrange a cultural garden around the traditional houses while empowering the local community to manage the cultural landscape in a sustainable manner, with a focus on preserving cultural identity, improving environmental quality, and strengthening the local economy through the development of cultural tourism and agrotourism. The implementation method adopts a community-based participatory approach, carried out through several stages: site observation and mapping, focus group discussions, planning and designing the cultural garden, training and knowledge transfer, collective implementation of garden arrangement, as well as evaluation and documentation. The garden design integrates the orientation of the Siwaluh Jabu house, the cosmological meaning of space, ecological landscape principles, and the selection of local vegetation with symbolic, aesthetic, and economic value, organized into aesthetic, educational, and productive zones. The results of the program indicate the establishment of a well-arranged cultural garden rich in Karo cultural symbols, increased community capacity and participation, and the creation of a sustainable cultural landscape management model that functions as a “living laboratory” combining aesthetic, educational, economic, and spiritual roles. This model positions the community as the main actor and holds potential to be replicated in other cultural villages with similar characteristics.
Abstract:Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working…
g environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.