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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal VOK@SINDO PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Minfo Polgan (JMP) West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Kusumastuti, Dinda Amelia
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS PERUBAHAN TARIF PROGRESIF PAJAK PENGHASILAN ORANG PRIBADI PADA UNDANG –UNDANG HARMONISASI PERATURAN PERPAJAKAN Kusumastuti, Dinda Amelia; Dhanias, Fitriana Rakhma; Islami, Muhammad Irfan
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol. 10 No. 1 (2023)
Publisher : Fakultas Vokasi Universitas Brawijaya

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Abstract

Abstrak: Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Pada Undang – Undang Harmonisasi Peraturan Perpajakan. Sesuai dengan aturan dalam Undang-Undang Harmonisasi Peraturan Perpajakan, terdapat perubahan tarif pada pajak penghasilan orang pribadi yang sebelumnya hanya terdapat 4 (empat) lapisan tarif pajak sekarang bertambah 5 (lima) lapisan tarif pajak yang sebelumnya maksimal 30% menjadi 35%. Penelitian ini menggunakan penelitian deskriptif kualitatif dengan menggunakan sumber data primer. Pada hasil perhitungan yang diperoleh bahwa menerapkan peraturan yang baru dalam Undang-Undang Harmonisasi Peraturan Perpajakan pajak yang dibayarkan lebih kecil dibandingkan dengan menggunakan tarif lama dalam Pasal 17 Undang-Undang Pajak Penghasilan.Kata Kunci: Tarif Progresif; Pajak Penghasilan Orang Pribadi, UU HPP. 
Stepping Forward in the Digital Era: The Contribution of Business Information Systems in Responding to Global Entrepreneurship Challenges Dhanias, Fitriana Rakhma; Kusumastuti, Dinda Amelia; Sylvatri, Hapsari Dian; Darmawan, Zakaria Satrio; Efendi, Bahtiar
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13668

Abstract

The digital era has brought about fundamental changes in the way businesses are conducted worldwide. Entrepreneurship in the global context demands adaptability and rapid innovation in facing increasingly fierce competition. This research aims to examine the contribution of business information systems in addressing the challenges of global entrepreneurship in the digital era. The research method employed is a literature review with a qualitative approach and descriptive analysis. In this context, descriptive analysis will be used to depict the findings from selected articles from Google Scholar for the period 2004-2024. The study results indicate that in this dynamic and complex digital era, Business Information Systems (BIS) have proven to be key in addressing the challenges of global entrepreneurship. Through the integration of information technology and business processes, BIS enables companies to enhance operational efficiency, respond quickly to market changes, and create innovative products and services that differentiate them from competitors. However, the adoption of BIS is not without challenges. Companies need to pay attention to data security aspects, ensure sustainability in technology usage, and overcome organizational and cultural barriers.
Program Pemberdayaan Masyarakat “Saudagar Halal Madiun” pada UMKM di Kabupaten Madiun: Community Empowerment Program "Madiun Halal Merchants" for MSMEs in Madiun Regency Gama, Zulfaidah Penata; Setyawan, Erlangga; Kusumastuti, Dinda Amelia; Alfandia, Nurlita Sukma
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 1 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i1.5857

Abstract

Lack of understanding of financial records can cause owners to have poor asset management skills. Apart from that, taxes for MSMEs are another problem for business actors. The existence of demands from the government regarding halal certification also means that business actors who sell food and drinks are required to obtain halal certification. The aim of this activity is that business actors can compile simple records of the business carried out, know their tax obligations, and be able to calculate the amount of tax paid themselves. Participants are expected to be able to have halal certification for their businesses, especially businesses with food and beverage products. Community empowerment was carried out in Madiun Regency on 26-27 July 2023. Participatory Action Research (PAR) is used in this community service. Community empowerment is carried out through skills training, counseling, and development of micro, small, and medium enterprises (MSMEs). In this method, participants will make and learn from changes made in the training process. Simple bookkeeping training, MSME taxation, and submission of halal certification are the three sessions that make up the activities. In conclusion, MSME owners still need financial records written on paper, and most still need to try to record them. Most participants have small gross receipts or businesses with gross receipts of less than Five hundred million per year, so companies are not subject to MSME tax. Participants' enthusiasm grew when they helped apply for halal certification.
PENERAPAN AUDIT MANAJEMEN PADA FUNGSI PENGELOLAAN SUMBER DAYA MANUSIA (Studi Kasus Pada Badan Kepegawaian Daerah, Pendidikan dan Pelatihan Kabupaten Madiun) Kusumastuti, Dinda Amelia; Djamhuri, Ali
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini adalah mengetahui tingkat efektivitas fungsi sumber daya manusia pada Badan Kepegawaian Daerah, Pendidikan dan Pelatihan Kabupaten Madiun. Hal tersebut dilakukan dalam rangka mengidentifikasi kelemahan   dan   berupaya   memberikan   rekomendasi   untuk   meningkatkan efektivitas fungsi sumber daya manusia. Penelitian ini adalah penelitian kualitatif melalui studi lapangan yaitu wawancara, observasi dan dokumentasi. Proses analisis data dengan membandingkan tiga elemen dalam audit manajemen yaitu kriteria, penyebab dan akibat untuk mengetahui keberhasilan manajemen dalam mengelola sumber daya manusia yang ada. Penelitian ini dibatasi pada (1) perencanaan  sumber  daya  manusia  (2)  rekruitmen  sumber  daya  manusia,  (3) seleksi dan penempatan sumber daya manusia, (4) pelatihan dan pengembangan sumber daya manusia, (5) perencanaan dan pengembangan karier, (6) penilaian kinerja, (7) pemberian kompensasi, (8) keselamatan dan kesehatan pegawai, dan (9) pemutusan hubungan kerja (PHK) dan pensiun. Melalui teknik audit manajemen yang sekaligus berfungsi sebagai alat analisis dalam penelitian ini ditemukan bahwa secara umum program fungsi sumber daya manusia telah berjalan efektif. Namun masih terdapat kelemahan pada seleksi dan penempatan sumber daya manusia. Dari kelemahan tersebut peneliti memberikan rekomendasi untuk  perbaikan dalam  pengelolaan  manajemen  sumber daya manusia  dimasa yang akan datang. Peneliti merekomendasikan kepada pihak Badan Kepegawaian Daerah dan Diklat Kabupaten Madiun untuk melaksanakan pendidikan dan pelatihan   kepada   pegawai   guna   menyesuaiakan   pekerjaan   sesuai   dengan bidangnya masing-masing.   Kata  Kunci:  Audit  Manajemen,  Akibat,  Efektif,  Fungsi  Sumber  Daya Manusia, Kriteria, Penyebab, Rekomendasi.
Hamemayu Hayuning Nagara: A Bibliometric Analysis of the Policy on Increasing the Value Added Tax Rate as a Means of Welfare and Social Justice Kusumastuti, Dinda Amelia; Prajnasari, Puspa Ratri; Wardani, Pramita Sukma
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2644

Abstract

This study analyzes developments in Value Added Tax (VAT) research in developing countries using a bibliometric approach and relates them to the Javanese philosophy of Hamemayu Hayuning Nagara, which emphasizes harmony between state interests and public welfare. Bibliometric data were obtained from the Scopus database for the 2014–2024 period, comprising 856 selected articles. The analysis was conducted through keyword mapping, author and country collaboration networks, co-citation analysis, document coupling, and thematic mapping using Biblioshiny in RStudio. The results show that the global VAT discourse is dominated by themes such as tax reform, value-added tax, and fiscal policy, with an increasing shift of focus toward issues of equity, redistribution, poverty, and inequality. The findings indicate that VAT is not merely a fiscal instrument, but also a tool of social and economic intervention used by governments to promote equity and achieve social justice. In the case of Indonesia, the increase of the VAT rate to 12% needs to be positioned within a framework of protecting vulnerable groups, ensuring fiscal transparency, and enhancing the effectiveness of social policies. Through the Javanese philosophy of Hamemayu Hayuning Nagara, an ideal VAT policy is understood as an effort to balance the need for state revenue with the moral obligation to safeguard public welfare. This study contributes by providing an intellectual map of VAT research and offering an ethical perspective based on local wisdom for the formulation of fair and sustainable tax policies
Hamemayu Hayuning Nagara: A Bibliometric Analysis of the Policy on Increasing the Value Added Tax Rate as a Means of Welfare and Social Justice Kusumastuti, Dinda Amelia; Prajnasari, Puspa Ratri; Wardani, Pramita Sukma
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2644

Abstract

This study analyzes developments in Value Added Tax (VAT) research in developing countries using a bibliometric approach and relates them to the Javanese philosophy of Hamemayu Hayuning Nagara, which emphasizes harmony between state interests and public welfare. Bibliometric data were obtained from the Scopus database for the 2014–2024 period, comprising 856 selected articles. The analysis was conducted through keyword mapping, author and country collaboration networks, co-citation analysis, document coupling, and thematic mapping using Biblioshiny in RStudio. The results show that the global VAT discourse is dominated by themes such as tax reform, value-added tax, and fiscal policy, with an increasing shift of focus toward issues of equity, redistribution, poverty, and inequality. The findings indicate that VAT is not merely a fiscal instrument, but also a tool of social and economic intervention used by governments to promote equity and achieve social justice. In the case of Indonesia, the increase of the VAT rate to 12% needs to be positioned within a framework of protecting vulnerable groups, ensuring fiscal transparency, and enhancing the effectiveness of social policies. Through the Javanese philosophy of Hamemayu Hayuning Nagara, an ideal VAT policy is understood as an effort to balance the need for state revenue with the moral obligation to safeguard public welfare. This study contributes by providing an intellectual map of VAT research and offering an ethical perspective based on local wisdom for the formulation of fair and sustainable tax policies
Co-Authors Alfandia, Nurlita Sukma Ali Djamhuri Bahtiar Efendi Darmawan, Zakaria Satrio Dhanias, Fitriana Rakhma Erlangga Setyawan Islami, Muhammad Irfan Prajnasari, Puspa Ratri Sylvatri, Hapsari Dian Wardani, Pramita Sukma Zulfaidah Penata Gama