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Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Edukasi Anti-Bullying untuk Meningkatkan keterampilan Berprilaku Positif pada SMA Negri 9 Kota Bengkulu Putri, Dea Alesia; Abi, Yudi Irawan; Wijaya, Ermy; Ariantara, Yudi
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6688

Abstract

The aim of carrying out this Community Service is to educate the community, especially school children, in socializing to increase understanding about bullying behavior. This Community Service is of course to provide important counseling in schools so that students can reduce criminal acts and can behave positively. Through this activity, teachers are also expected to be able to convey relevant information at school in the future. This Community Service activity 15 consists of SMA N 9. people consisting of various classes at SMA N 9 Education using the CBPR method which is carried out in a collaborative pattern. The results of this Community Service show that there was active participation from students, including 3 people who asked related questions and were able to understand what bullying and bullying are. Socialization such as education regarding bullying, sexual violence against women and children for young people, students or teenagers in the school environment is important to carry out regularly
Increased Interest And Understanding of Generation Z In Investing Through Capital Market Schools 2024 Setiawan, Naldi; Wijaya, Ermy
Journal of Accounting and Management Vol. 1 No. 1 (2024): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v1i1.360

Abstract

The capital market is a market for various long-term financial instruments with a term of more than one year, such as shares, bonds, mutual funds, and various derivative instruments from securities or securities. Talking about the capital market, of course, cannot be separated from investment. The investment process includes understanding the basics of investment decisions and how to organize activities in the investment decision process. To understand the investment process, an investor must first know several basic investment concepts, which will become the basis for each stage of making investment decisions. This investment is like a seed planted by an investor in a company or agency which will later grow. The capital market is also known as the stock exchange. The Indonesian Stock Exchange Investment Gallery (GI-BEI) is a means to introduce the capital market from an early age to the academic world. Through the Generation Z capital market education program, it is hoped that it will become a driving force in supporting socialization and education programs in the investment sector and can also attract more new issuers and increase the number of investors in the capital market from generation z and the community.
Pelaksanaan Gotong Royong Untuk Meningkatkan Kesadaran Masyarakat Dalam Kebersihan Lingkungan Apriani, Denny; Pratama, Yoga Anugra; Amelia, Amelia; Ardiansyah, Rivaldo Dwi; Pratama, Yolan Agung; Wijaya, Ermy; Yulianti, Liza; Irwanto, Tito
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9145

Abstract

This research investigates the implementation of a waste segregation system focusing on organic and inorganic waste to improve environmental awareness within the Pematang Gubernur community in Bengkulu. The study employed a participatory approach, which involved community engagement through seminars, workshops, and direct outreach to households. The primary aim was to educate the residents on the importance of waste segregation and provide the necessary facilities to support sustainable waste management practices. The results indicate that the training successfully raised awareness and encouraged the community to adopt better waste management habits. Moreover, the program fostered a sense of responsibility among the residents, contributing to improved community collaboration in maintaining a clean and sustainable environment. The study concludes that such community-driven initiatives are essential for fostering long-term environmental sustainability.
The Influence Of Viral Marketing, Price, And Free Shipping Promotions On Purchase Decisions For Glad2glow Skincare Products On Tiktokshop Patrisia, Eka Salsa; Handayani, Sri; Wijaya, Ermy
Innovative Business Management Journal Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/ibm.v2i1.406

Abstract

The development of digital technology and social media, such as TikTok Shop, has changed people's shopping behavior, especially among Generation Z, who prefer visual content and fast transactions. One local brand capitalizing on this trend is Glad2Glow, which uses viral marketing strategies, price, and free shipping promotions to attract consumers.This study aims to determine the influence of viral marketing (X₁), price (X₂), and free shipping promotions (X₃) on purchasing decisions (Y) for Glad2Glow skincare products on TikTok Shop. The method used was quantitative with a causal associative approach. The study sample consisted of 100 Generation Z respondents in Bengkulu city. The results of the study showed a multiple linear regression equation of Y = 3.016 + 0.341X₁ + 0.446X₂ + 0.152X₃ + 2.627. Partially, all three variables had a positive and significant effect on purchasing decisions, with price being the most dominant factor (t-test 5.576 > t-table 1.660). Simultaneously, F-test = 84.422 > F-table = 2.70, with a significance level of 0.000 < 0.05.
KKN Promotes a Clean Environment: Sorting, Composting, and Waste Facilities in RT.01, RW.01 Pematang Gubernur Likasma, Fingkin; Sepliana, Rike; Riri, Alita; Juniar, Intan; Ramahdani, Dita; Wijaya, Ermy; Irwanto, Tito; Abi, Yudi Irawan
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.861

Abstract

Due to population growth and wasteful consumption patterns that exceed management capabilities, waste has become a major problem in various communities, including in Indonesia. The accumulation of waste causes methane gas emissions, environmental pollution, and aesthetic and public health problems. The situation is exacerbated by the lack of facilities, integrated systems, and public awareness. Real Work Lecture (KKN) offers practical solutions and encourages strategic behavioral change. The purpose of this study was to determine how KKN impacts waste management in RT.01, RW.01 Pematang Gubernur, including sorting, composting, and utilization of waste facilities; in addition, to find factors that influence the success of the program. Planning, action, observation, and reflection are components of the participatory action research approach. The study will be conducted from June 11 to July 4, 2025 in RT.01, RW.01 Pematang Gubernur Village, Muara Bangkahulu District, Bengkulu City. Data were collected through documentation and in-depth interviews with community leaders and community representatives. Data analysis is a qualitative description technique in which data is reduced, presented in the form of narratives, descriptions, tables, or images, and then conclusions are drawn to ensure the sustainability of the program. The waste sorting program does many things, such as sorting organic and inorganic waste, making compost, and making trash bins. The purpose of this program is to increase public awareness, reduce the amount of waste disposed of at the landfill, and make the environment cleaner. The creation of organic and inorganic trash bins aims to facilitate waste sorting from the source and increase public awareness of responsible waste management. The KKN team also educates and facilitates household waste sorting. Compost is made with ash produced from burning organic waste to increase soil fertility and manage waste independently. As a result, this KKN program focuses on increasing public awareness and environmental cleanliness practices through household waste sorting, composting, and providing waste management facilities. It is hoped that this will result in a cleaner, healthier, and more sustainable environment in the community.
The Influence of Price and Product Quality on Consumer Decisions to Purchase Oppo Smartphones in Bengkulu City Aprilio, M. Ronaldo; Wijaya, Ermy; Putra, Iswidana Utama
Journal of Law, Social Science, and Management Review Vol. 2 No. 2 (2026): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v2i2.629

Abstract

This objective of this research is to know influence of price and product quality toward customer decision to buy Oppo Smartphone in the Bengkulu City. Type of this research is descriptive quantitative approaches. The type of the data being used is the primary data obtained through the dissemination of questionnaires and observation. Respondent in the research are customer which bought of Oppo Smartphone in the Bengkulu City taking by proportional random sampling.  The respondent was used 115 respondents. Data analysis method were use multiple regression linear. Based on data analysis find out results that’s: (1) the price has a significant influence toward customer decision to buy Oppo Smartphone in the Bengkulu City; (2) the product quality has a significant influence toward customer decision to buy Oppo Smartphone in the Bengkulu City; and (3) the price and product quality by together has a significant influence toward customer decision to buy Oppo Smartphone in the Bengkulu City.
The Effect Of Consumer Engagement And Vividness In Tiktok Marketing Content On Re-Purchase Intention Among Generation Z In The City Of Bengkulu Sepliana, Rike; Wijaya, Ermy; Handayani, Sri
Jurnal Pakar Manajemen Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpm.v2i2.422

Abstract

Consumer Engagement and Vividness in TikTok Marketing Content are important factors that can influence consumer Re-Purchase Intention. The higher the level of customer engagement and the clarity of a strong marketing video, the greater the likelihood of consumers making a purchase. The purpose of this study is to examine whether there is an influence between Consumer Engagement and Vividness in TikTok Marketing Content on Re-Purchase Intention among Generation Z in Bengkulu City. This study focuses on social media commerce on the TikTok platform. Based on the characteristics of the study, a sample of 100 respondents was obtained using the nonprobability sampling method. The research analysis used multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between Consumer Engagement on Re-Purchase Intention among Generation Z in Bengkulu City. Because t count is greater than t table (3.155> 1.660) with a significant value of 0.002 <0.05, which means Ha is accepted and H0 is rejected. There is a positive and significant influence between Vividness in Tiktok Marketing Content on Re-Purchase Intention among Generation Z in Bengkulu City. Because t count is greater than t table (7,551> 1,660) with a significant value of 0.001 <0.05 which means Ha is accepted and H0 is rejected. There is a positive and significant influence between Consumer Engagement and Vividness in Tiktok Marketing Content together (simultaneously) on Re-Purchase Intention among Generation Z in Bengkulu City. Because F count is greater than F table (122,926> 3.09) with a value (Sig) of 0.001 <0.005. The results of multiple linear regression have the equation Y = 5.367 + 0.263X1 + 0.627X2 + e. Because the regression direction is positive, it can be interpreted that if Consumer Engagement and Vividness increase, Re-Purchase Intention in generation Z in Bengkulu City will also increase.
The Effect Of Event Marketing And Sponsorship On Brand Awareness Of Noodle Products At PT. Indofood Sukses Makmur Tbk Bengkulu City Rahmadania, Della; Wijaya, Ermy; Rydarto, Dennis
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.425

Abstract

This study aims to determine the effect of event marketing and sponsorship on brand awareness of Indofood products in Bengkulu City. The research employs a quantitative approach using a survey method through a Likert-scale questionnaire distributed to Indofood consumers. Data were analyzed using multiple linear regression with the help of SPSS version 26.0. The results of the analysis indicate that event marketing and sponsorship have a positive effect on brand awareness, as shown by the regression equation Y = 5.092 + 0.394X1 + 0.494X2. The t-test results show that event marketing has a tvalue of 2.400 > ttable 1.659, and sponsorship has a tvalue of 2.961 > ttable 1.659, both indicating significant partial effects. Simultaneously, the F-test result shows an Fvalue of 856.177 > F-table 3.08 with a significance level of 0.05, meaning that both variables jointly have a significant influence. The coefficient of determination (R²) of 0.943 indicates that 94.3% of the variation in brand awareness is explained by these two variables, suggesting that Indofood’s promotional strategy is highly effective in enhancing brand recognition and image.