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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Hidayah, Nenden Restu
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategi Pemasaran Produk Tempe Melalui Digital Marketing Hutagaol, Julianti br Hutagaol; Susena, Karona Cahya; Hidayah, Nenden Restu
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 2 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkb.v5i2.170

Abstract

Industry is a central point to help and prosper the economy society to always exist and survive with all existing conditions. Because the industry is a planned effort to realize marketing strategies and marketing processes so that this industry continues to run and exist in its marketing. Likewise with the tempe industry in the Mampang Prapatan area, in its operational activities the obstacle faced by tempe industry players is access to marketing, therefore a marketing strategy is needed or efforts to market and introduce a product or service to the community, using a plan and mature tactics, that way, the number of sales can increase. In marketing, a brand or brand is needed that functions to build an image of the product or place of business. By using offline and online promotion methods. The purpose of this Community Service activity is expected to be tempe industry players able to increase sales in order to achieve economic prosperity in the village. Abstract. Industry is a central point to help and prosper the economysociety to always exist and survive with all existing conditions. Because the industry is a planned effort to realize marketing strategies and marketing processes so that this industry continues to run and exist in its marketing. Likewise with the tempe industry in the Mampang Prapatan area, in its operational activities the obstacle faced by tempe industry players is access to marketing, therefore a marketing strategy is needed or efforts to market and introduce a product or service to the community, using a plan and mature tactics, that way, the number of sales can increase. In marketing, a brand or brand is needed that functions to build an image of the product or place of business. By using offline and online promotion methods. The purpose of this Community Service activity is expected to be tempe industry playersable to increase sales in order to achieve economic prosperity in the village.
Penerapan Kualitas Bahan Baku Kayu Pada Usaha Meubel Warsito Desa Jayakarta, Bengkulu Tengah suryani, reni; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 2 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkb.v5i2.179

Abstract

Warsito Furniture Business in Jayakarta Village, Bengkulu Tengah is one of the MSME industries. Starting from himself, Mr. Warsito made a furniture business called Warsito Furniture Business. This business was founded in 1998 with makeshift equipment. With high interest, this business began to develop and was eyed by the Social Welfare Service of Bengkulu Province. The Independent Family Joint Business Group (KUBE) "WARSITO was officially formed on January 1, 2001 and is located in Hamlet I Jayakarta Village, Talang Empat District, North Bengkulu Regency. In increasing the capacity and capability and productivity of the carpentry business, business owners are actively conducting job training with makeshift equipment to produce a quality product. Wood is the main element that determines the quality of a product of furniture or other wood crafts. Furniture was originally a craft industry that produced more artistic aspects. Products with good quality will provide satisfaction value for consumers or customers so that complaints from customer complaints after buying and using the products they buy can be avoided.To achieve the quality or quality as expected, the company must be able to know and apply how to choose the type of material that is good to manage and the factors that can affect the quality or quality of the product during the production process. Keywords: application, quality, wood, furniture, UMKN
Peranan Kemasan Untuk Meningkatkan Pemasaran UMKM Roti Al Batsit Kota Bengkulu Efendi, Fithria habib; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 1 (2023): Februari
Publisher : Universitas Dehasen Bengkulu

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Abstract

UMKM Roti Al Batsit is a small business engaged in the food industry which is located in the city of Bengkulu. As one of the MSMEs, the challenge that must be faced is how to increase product sales and introduce the Roti Al Batsit brand to the public. Therefore, the community service program is entitled "The Role of Packaging to Increase the Marketing of UMKM Bread Al Batsit Bengkulu City". The introduction of unique and easy-to-remember packaging is made so that consumers can easily recognize and remember the Roti Al Batsit brand and give a positive image to the brand. During the implementation of the community service program, an evaluation of the impact of the program was carried out on the UMKM Roti Al Batsit. The evaluation is carried out by comparing product sales before and after the program is implemented. The evaluation results show that the implementation of attractive packaging recognition in proper marketing has succeeded in increasing the number of product sales in the community
The Effect Of Tax Planning And Deferred Tax On Financial Performance Hidayah, Nenden Restu; Susena, Karona Cahya; Sahdiya, Beti
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.187

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Tax Planning and Deferred Tax on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. Tax is one of the important sources for state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. This study uses a sample of 13 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2017-2021. Data were collected using purposive sampling method and hypothesis testing using multiple linear regression. The dependent variable in this study is financial performance, while the independent variables in this study are tax planning and deferred tax. Based on the results of data analysis, it shows that tax planning has a positive effect on financial performance and deferred tax also has a negative effect on financial performance
Analysis of Income Tax Calculation at Rs Ummi Bengkulu City Based on Article 21 of Law Number 36 of 2008 concerning Income Taxes Susena, Karona Cahya; Hidayah, Nenden Restu; Hendriansyah, Weko
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.188

Abstract

This research aims to analyze the calculation of Income Tax Article 21 in Law no. 36 of 2008 at Ummi Hospital, Bengkulu City. Using qualitative descriptive research methodology with the aim of providing the information needed to solve problems in the field in a specific, transparent and in-depth manner. Observation, interviews and documentation studies are the methods used to collect data. The research results show that the Ummi Hospital in Bengkulu City has complied well with Article 21 Income Tax obligations. Regarding the deposit and reporting of income tax Article 21, the Bengkulu City Ummi Hospital has fulfilled its responsibilities in a timely manner and in accordance with applicable law, where the Bengkulu City Ummi Hospital made the deposit and reporting of Article 21 Income Tax before the specified time limit. This is to avoid fines
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Hidayah, Nenden Restu; Susena, Karona Cahya; Ogriansyah, Gioni
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Taxation Optimization Strategis In Indonesia To Increase National Revenue Susena, Karona Cahya; Hidayah, Nenden Restu; Cahya, Andika
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

Tax revenue plays a crucial role in financing national development and maintaining fiscal stability. However, tax collection in Indonesia has yet to reach its optimal potential. To increase national revenue, tax optimization strategis are needed, including improving tax compliance, reforming the tax system, and enhancing public tax literacy. Additionally, strengthening the tax base, monitoring tax avoidance, and utilizing information technology are vital factors in achieving this goal. Incentives for strategic economic secors and international collaboration to address cross-border tax avoidance can also boost national revenue. By implementing these strategies, Indonesia is expeced to optimize its tax potential and support sustainable national development.
Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Hidayah, Nenden Restu; Susena, Karona Cahya; Alpino, Shendi Putra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
The Importance Of Taxawareness In Supporting National Development Susena, Karona Cahya; Hidayah, Nenden Restu; Nainggolan, Rico Hasudungan
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

Taxes play a vital role as the backbone of national development, serving as the primary source of state revenue to finance infratructure, education, healthcare, and social welfare programs. Public awareness of tax compliance is crucial for ensuring the sustainability of these efforts. This article explores the importance of tax awareness in supporting national progress, particularly its role in funding publiic infrastructure, enhancing social welfare, and maintaining economic stability. Furthermore, it addresses the negative impacts of low tax compliance and proposes strategies to increase tax awareness, such as education, transparency, simplifying tax systems, and enforcing regulations. Improving tax awareness is essential to fostering shared responsibility and creating a prosperous and equitable society.
The Impact of Increasing PPN Rates on Economic Growth in Indonesia Susena, Karona Cahya; Hidayah, Nenden Restu; Anggraini, Adinda Dewi
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.184

Abstract

The aim of this research is to explore the effect of VAT on national income. This research aims to find out how VAT can affect Indonesian income and how national income can be influenced by VAT. The research method used in this research is a qualitative method. The qualitative method was chosen because the aim of this research is to understand how VAT affects Indonesian income and how national income is influenced by VAT. The research method used in this research is a qualitative method with a document analysis approach. Value Added Tax (VAT) is an important instrument in a country's fiscal policy, including Indonesia. Careful data analysis and in-depth discussion show that VAT has a positive and significant influence on Indonesian income.
Co-Authors Ahmad Soleh Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Anggraini, Adinda Dewi Anisa, Rici Annisa, Okta Feranica Aprila, Izra Putri Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Eka Sari, Eka Galung, Mia Margareta Huta Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Jayanti, Titin Dwi Juanida, Erika Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Moiuque D , Eska Prima Monique, Eska Prima Nainggolan, Rico Hasudungan Nasution, Suswati Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Pratiwi, Elisabeth Sekar Ambar Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Rusminita, Esi Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Selsa Dlayorza Subhi, Ramadan Sulisti Afriani, Sulisti SURYANI, RENI Tambuan, Oscar Julius Gamaliel Tito Irwanto, Tito Tri Wahyuningsih Wagini Wagini, Wagini Wijaya, Ermy Wulandari, Melsa Yulita Sari Zanroni, Kevin Deyan