Analysis of Proposed Strategy in responding PMK 48/2023: Study Case on a gold jewelry company.

Authors

  • Dian Angeline Faculty of Economics and Business, Universitas Indonesia, Indonesia
  • Ancella Anitawati Hermawan Faculty of Economics and Business, Universitas Indonesia, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

PMK 48/2023, Gold Jewelry, Emergent Strategy, Recource-Based Theory

Abstract

The issuance of PMK 48 in May 2023 concerning taxes on the sales/delivery of
gold jewelry, has caused changes in the gold jewelry market in Indonesia. Gold
jewelry companies must look for alternative strategies to overcome the impact
of these changes. This research aims to analyze alternative proposed strategies
that can be used by PT ABC, as a gold jewelry company in Indonesia. This
research uses primary data (semi-structured interviews) and secondary data
(information from PT ABC reports). The results of this research provide
proposed new strategies for PT ABC based on the resources it has. Companies
must be agile in creating emergent strategies to face the changes due to external
factors.

Published

18-10-2026

Issue

Vol. 34 No. 7 (2024)

Section

Articles

License

Copyright (c) 2026 E-Jurnal Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

Analysis of Proposed Strategy in responding PMK 48/2023: Study Case on a gold jewelry company. (2026). E-Jurnal Akuntansi, 34(7). https://doi.org/10.24843/