Analisis Strategi Bertahan Online Shop dalam Menjaga Profitabilitas di Tengah Tekanan Kebijakan Komisi Platform dan Pajak Pemasaran: Studi Kasus pada UMKM Kazena Zura
Abstract
Behind the convenience of online sales systems, businesses face rising platform commissions and marketing taxes that directly impact profitability. This study aims to identify the strategies applied by online shops in maintaining profitability, to analyze the effectiveness strategies, and to identify the supporting and inhibiting factors in their implementation. This study employs a qualitative approach with a case study, focusing on one clothing UMKM that actively sells at Shopee. Data were collected through interviews, observation, and documentation. The results show that the strategies implemented is raising selling prices, utilizing an affiliate system, negotiating production costs, and shifting raw material. These strategies are aligned with Michael Porter’s theory, particularly cost leadership and focus strategy. The effectiveness of the strategies is evidenced by the positive growth in NPM that consistently stood at 20%, exceeding the industry standard. The main supporting factors are the creativity of human resources and platform features, while the inhibiting factors include platform policy changes, rising administrative costs, and accumulated losses from product returns.
Keywords
Marketing Tax, Platform Commission, Profitability, Survival Strategy, Online Shop
References
Admin. (2022). Teknik purposive sampling: Definisi, tujuan, dan syarat. Sampoerna University.
Agustina, D. N. (2024). Analisis implementasi komunikasi pembelajaran dalam perspektif pedagogik [Universitas Pendidikan Indonesia]. Repository UPI. https://repository.upi.edu/126266/4/T_PGSD_2209861_Chapter3.pdf
Arza, Q. A. (2023). Potret media informasi bagi kalangan caregiver anak berkebutuhan khusus di kawasan urban. Repository Universitas Pembangunan Jaya, 31–40.
Dame Purba, J. A., Sijabat, J., & Siringoringo, M. J. (2026). Analisis rasio profitabilitas dan rasio likuiditas dalam mengukur kinerja keuangan PT. Wilmar Cahaya Indonesia. Jurnal Mahasiswa Manajemen dan Akuntansi, 5(1), 565–580. https://doi.org/10.30640/jumma45.v5i1.5896
Manjaleni, R., & Apriliyanti, I. (2024). Analisis penerapan sistem informasi akuntansi pada siklus pengeluaran kas, 4, 13472–13486.
Muna, K., & Santoso, B. (2024). Regulasi izin perdagangan TikTok Shop sebagai fitur tambahan aplikasi TikTok di Indonesia regulation of TikTok Shop trading license as an additional feature of TikTok app in Indonesia dan perdagangan untuk memperluas pasar jaringan pemasaran dan layanan P, 7(1), 412–428.
Mutia, R. (2024). Peran Shopee sebagai platform unggulan dalam mengoptimalkan strategi promosi dan penjualan produk. Neraca Manajemen, Ekonomi, 3(1), 1–10.
Nansi, M. R., Arbintarso, E. S., & Rahayu, S. S. (2023). Analisis dampak pemasaran online terhadap peningkatan penjualan dan rasio-rasio keuangan. JEMASI: Jurnal Ekonomi Manajemen dan Akuntansi, 19(2), 184–197. https://doi.org/10.35449/jemasi.v19i2.636
Purwanti, F. S. P., & M. (2025). Analisis peningkatan profitabilitas sebelum dan sesudah penggunaan e-commerce dan sistem informasi akuntansi pada CV. Tiga Perkasa Abadi, 9(2), 633–639. https://doi.org/10.52362/jisamar.v9i2.1858
Sebayang, M. F. (2024). Optimalisasi pengendalian penggunaan rompi keselamatan petugas ground handling area airside Bandar Udara Internasional Kualanamu. Repository Poltekbang Palembang, 25–31.
Shopee. (2026). Ringkasan jenis biaya untuk berjualan di Shopee. Seller Shopee.
Sugiyono, P. D. (2023). Metode penelitian kualitatif. Alfabeta.
Tjendana, E., & Sulfitri, V. (2025). Analisis dampak kenaikan tarif PPN 11% terhadap penjualan PT. Sokenko Maju Jaya. Postgraduate Management Journal, 4(2), 34–40. https://doi.org/10.36352/pmj.v4i2.883
Uli Addien, F., Utami Atmiyati, S., & Martamaningtyas Setyawati, S. (2025). Dampak penutupan TikTok Shop di Indonesia. Journal of Indonesian Rural and Regional Government, 8(2), 218–235. https://doi.org/10.47431/jirreg.v8i2.473
Oktyandito, Y. W. (2025). Biaya admin Shopee 2025 per kategori untuk penjual. IDN Times. https://www.idntimes.com/business/economy/biaya-admin-shopee-2025-per-kategori-untuk-penjual-q9t03-00-qftxr-g725qy
Published
How to Cite
Issue
Section
Copyright
Copyright (c) 2026 Aiva Tyanka Farahdiva, Rola Manjaleni
The author(s) retain full copyright of this work. The copyright holder grants the journal the right of first publication and the right to distribute the work under the terms of the selected open-access license.
License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
All published content in Takuana: Jurnal Pendidikan, Sains, dan Humaniora is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY NC SA 4.0). This license allows others to share, copy, redistribute, and adapt the work for non-commercial purposes, as long as proper credit is given to the original author(s) and source, and any derivative works are distributed under the same license.
Attribution must include a clear citation of the original work and a statement indicating whether any changes were made. Commercial use is not permitted under this license and there is no additional legal or technological restrictions may be applied. For more information about the license terms and permissible use, please refer to the full license text available here.