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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Multidisciplinary Journals Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Hidayah , Nenden Restu
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis Of Raw Material Supply In The Mak Sulis Business In Bengkulu City Amelya, Tifani Rika; Afriani , Sulisti; Hidayah , Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1499

Abstract

Considering the importance of raw material inventory in business operations, a company needs to manage raw materials in a controlled manner. The main raw material used is wheat flour. In the production of bread, wheat flour is the main raw material which must always be available for the smooth production process, therefore it is necessary to carry out appropriate control and planning in the supply of the raw material for this flour. Therefore, the researcher is interested in conducting research with the title "Analysis of Raw Material Inventory in the Mak Sulis Donut Business, Bengkulu City Using the Economic Order Quantity (EOQ) Method". To collect the required data, the following data collection techniques were used: interviews, observation and documentation techniques. Data from observations from analysis of raw material supplies at the Mak Sulis Donut Business in Bengkulu City were analyzed using the Economic Order Quantity (EOQ). The results of the analysis show that to meet the raw material requirements of 10,450 kg during January 2022 to December 2022, the amount of raw material purchases of wheat flour that must be made by the Mak Sulis Donut Business in Bengkulu City so that storage costs can be kept to a minimum is 320 kg. each purchase with a purchase frequency of 33 times during one period (year). The purchase of raw materials for wheat flour must be carried out by the Mak Sulis Donut Business, Bengkulu City. Reorders should be made when inventory is 369 kg in the warehouse, with a lead time of 7 days so as not to hamper the company's production process.
The Influence Of Product, Price, Brand Image, And Product Quality On Consumer Purchasing Interest For Oppo Cell Phones At Semaku Ponsel Manna Counter In South Bengkulu Kencana, Putri; Irwanto , Tito; Hidayah , Nenden Restu
Multidisciplinary Journals Vol. 1 No. 2 (2024): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mj.v1i2.440

Abstract

People are more interested in and using smartphones more than other communication devices because they are easy to carry and can be used whenever needed. Currently, there is an increasing demand for smartphones, presenting an opportunity for smartphone manufacturers to innovate in producing new phones. The purpose of this study is to determine the influence of product, price, brand image, and product quality on consumer buying interest in OPPO smartphones at Semaku Ponsel Manna counter in South Bengkulu. The analysis methods used in this study include Validity Test, Reliability Test, Multiple Linear Regression Analysis, coefficient of determination, and hypothesis testing using t-test and f-test with a sample size of 75 questionnaires to OPPO smartphone buyers at Semaku Ponsel Manna counter in South Bengkulu. The results of the multiple linear regression analysis show the equation Y = 6.143 + 0.160 X1 + 0.323 X2 + 0.196 X3 + 0.215 X4. This indicates a positive regression direction, meaning that the variables product quality (X1), Price (X2), Brand Image (X3), and Product Quality (X4) have a positive influence on Buying Interest (Y) at Semaku Ponsel Manna counter in South Bengkulu. The coefficient of determination value from the calculation using SPSS shows an R square value of 71.9%. This means that the values of Product (X1), Price (X2), Brand image (X3), and Product Quality (X4) influence the buying interest (Y) by 71.9%, while the remaining 28.1% is influenced by other variables not studied in the research.
The Role of Customs in Internasional Trade and National Economic Protection Hidayah , Nenden Restu; Alamsyah, Alif Novliyan
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Customs plays a vital role in facilitating internasional trade while protecting national economic interests. This article explores the multifaceted functions of cutoms, including streamlining export-import processes, safeguarding domestic industries, and ensuring national security. As a trade facilitator, customs simplifies procedures, supports small and medium enterprises (SMEs), and implements digital solutions like the National Single Window. To protect local industries, customs enforces anti-dumping measures, import tariffs, and controls on hezardous goods. Additionally, customs secures borders from smuggling, counterfeit products, and unsafe imports. As a source of state revenue, customs collects duties and excise taxes to support national development. Customs also enforces internasional trade agreements and promotes sustainable trade agreements and promotes sustainable trade through green initiatives. This dual role highlights customs strategic importance in balancing global economic integration with national interests.
Taxation In Society For Development And Welfare Taxation In Society For Development And Welfare Prawitasari , Andriyani; Yodista, Yodista; Hidayah , Nenden Restu
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.245

Abstract

Taxation plays a crucial role in supporting development and welfare in socienty. As a primary source of government revenue, taxes are used to finance various sectors such as infrastructure, education, healthcare, and public services. Proper tax management can ensure equal access to quality basic services, reduce social inequalities, and create employment opportunities. Additionally, taxation contributes to the economic stability of the country. This article discusses how taxation can enhance devalopment and welfare, as well as the importance of active participation from society in a fair and transparent tax system.
Analysis Of Working Capital Management On Liquidity And Financial Performance Of Manufacturing Companies Cahya Susena, Karona; Hidayah , Nenden Restu; Tarigan , Heskyel Pranata
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.692

Abstract

This study aims to determine the effect of working capital management on liquidity and financial performance of manufacturing companies. The number of samples used was 41 companies obtained using purposive sampling method. The research data source used is secondary data in the form of annual financial reports published by the official web www.idnfinancials.com in the 2016-2019 period. The data analysis technique used is panel data analysis and Moderated Regression Analysis (MRA). Based on the results of the study, it shows that working capital management does not have a significant effect on liquidity, profitability as a moderating variable is not able to moderate working capital management on liquidity.
Factors That Do Not Influence Public Non-Compliance in Paying Motor Vehicle Taxes Susena , Karona Cahya; Sarma, Dimas Titan Putra; 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.v1i3.247

Abstract

Motor vehicle tax (PKB) is an important source of regional income in supporting development and public services. However, public non-compliance in paying motor vehicle taxes is still a major problem in various regions in Indonesia. This article aims to identify factors that influence people's non-compliance in paying PKB, by referring to several case examples on the internet and various previous studies. The factors that will be discussed include economic, social, cultural aspects, as well as weaknesses in the existing tax administration system. In addition, an analysis of spelling and writing errors in the references used will be carried out to provide a clearer understanding of the errors that often occur in writing articles related to motor vehicle tax.
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.
Influence Of Inflation, Exchange Rate And Number Of Taxable Businesses On The Receipt Of Value Addition Tax (Study At The Regional Office Of DJPB Bengkulu Province) Susena , Karona Cahya; Hamid, Darwan; Hidayah , Nenden Restu
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.249

Abstract

Value Added Tax is a tax imposed on the consumption of goods and services within the customs area. The contribution of Value Added Tax is considered important for state income because it is the second largest contributor to this type of tax. Value Added Tax is directly related to people's behavior in consuming goods and services which is closely related to the macroeconomic conditions of a country, therefore this research uses macro-economic variables in the form of inflation and the rupiah exchange rate. Apart from that, internal roles to maximize Value Added Tax revenues also need to be considered, such as the number of Taxable Entrepreneurs who have the obligation to collect, deposit and report Value Added Tax payable. Data on inflation, rupiah exchange rate and number of Taxable Entrepreneurs used are secondary data from 2010-2014. This type of research uses explanatory research using a quantitative approach method. Based on the independent variables in the form of inflation data, the rupiah exchange rate and the number of Taxable Entrepreneurs, while the dependent variable uses Value Added Tax revenues, the analysis technique used is multiple linear regression analysis. Based on the t and F hypothesis tests, the independent variable has a partial and simultaneous influence on the dependent variable. Based on the Adjusted R Square value, it shows that the dependent variable can be explained by 51.3% by the independent variable.
Tax Compliance Analysis Of Individual Income Taxpayers In The Era Of Tax Digitalization: Study At Indonesian Tax Office Susena , Karona Cahya; Wulandari, Annisa; Hidayah , Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v1i2.243

Abstract

This study analyzes individual income taxpayer compliance levels in the context of tax digitalization in Indonesia. The main focus is identifying factors affecting tax compliance in the digital era and the effectiveness of digital tax system implementation in improving taxpayer compliance. Using a mixed-method approach involving 450 individual taxpayer respondents and secondary data from 10 Tax Offices, the research finds that digital literacy levels, system ease of use, and digital service quality significantly positively affect tax compliance. Results show a 24% increase in formal compliance and 18% in material compliance after digital tax system implementation. These findings provide important implications for digital taxation policy development in Indonesia.
Factors Influencing Customers' Decisions To Save At Bengkulu Bank, Manna South Bengkulu Branch Pabela, Beny; Susanti , Neri; Hidayah , Nenden Restu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i1.879

Abstract

This research aims to determine the influence of service quality, interest rates, banking facilities and promotions on customers' decisions to save at Bank Bengkulu, Manna South Bengkulu branch. The sample used in this research was 100 customers who saved at Bank Bengkulu, Manna Bengkulu Selatan branch. Data collection uses a questionnaire and the analysis methods used are validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of this research show that the value of Y = 0.581 + -0.063 (X1) + 0.197 (X2) + -0.081 (X3) + 0.923 (X4) with a positive regression direction means that service quality has a significant effect on customers' decisions to save, because the significant value is 0.000, which is smaller than 0.05. This means that the quality of service will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Interest rates have a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that the interest rate will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Banking facilities have a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that banking facilities will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Promotion has a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that the promotion will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Service quality, interest rates, banking facilities and promotions have a significant effect on customers' savings decisions so that the initial hypothesis proposed is proven (Ha is accepted). This means that there is a significant influence on service quality, interest rates, banking facilities and promotions on customers' decisions to save together. The coefficient of determination R square is 0.91. This means that service quality, interest rates, banking facilities and promotions influence customers' savings decisions 78% while the remainder (10078% = 22%) is influenced by other causal factors not examined in This study.
Co-Authors Afriani , Sulisti Alamsyah, Alif Novliyan Amelya, Tifani Rika Fitriani, Asty Eka Hamid, Darwan Irwanto , Tito Karona Cahya Susena, Karona Cahya Kencana, Putri Pabela, Beny Prawitasari , Andriyani Sarma, Dimas Titan Putra Susanti , Neri Tarigan , Heskyel Pranata Wijaya , Ermy Wijaya, Ermy Wulandari, Annisa Yodista, Yodista