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Deni Sunaryo, Deni

Serang Raya University

Author-ID : 2542952

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Optimalisasi Sumber Pendapatan Negara: Peran SOE Dividen dan Peningkatan Penerimaan Pajak dalam Manajemen Keuangan Pemerintah Deni Sunaryo; Yoga Adiyanto; Dhany Isnaeni Dharmawan; Hamdan Hamdan; Yana Suryana Suryana
Sains Manajemen: Jurnal Manajemen Unsera Vol. 11 No. 2 (2025): Sains Manajemen: Jurnal Manajemen UNSERA
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sm.v11i2.11793

Abstrak Penelitian ini bertujuan untuk menganalisis kontribusi Badan Usaha Milik Negara (BUMN) dan pajak terhadap pendapatan negara Indonesia serta mengevaluasi kebijakan optimalisasi pendapatan negara melalui kedua sektor tersebut. Dengan menggunakan pendekatan kuantitatif dan kualitatif, penelitian ini menganalisis kontribusi BUMN dan sektor pajak terhadap total pendapatan negara selama tahun anggaran 2025. Metode kuantitatif berupa analisis regresi digunakan untuk mengukur pengaruh sektor BUMN dan pajak terhadap pendapatan negara, sementara metode kualitatif digunakan untuk memahami kebijakan fiskal yang mendasari strategi optimalisasi kedua sektor ini. Data yang digunakan diperoleh dari Kementerian Keuangan, laporan tahunan BUMN, dan Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa kontribusi dividen BUMN dan penerimaan pajak terus meningkat, meskipun masih terdapat tantangan besar, seperti ketidakpatuhan pajak di sektor informal dan UMKM serta efisiensi pengelolaan BUMN yang perlu ditingkatkan. Rekomendasi yang dihasilkan meliputi kebijakan untuk memperluas basis pajak dengan mengintegrasikan sektor informal dan UMKM, serta mendorong BUMN untuk meningkatkan efisiensi operasional dan transparansi pengelolaan aset. Penelitian ini juga membandingkan kebijakan fiskal Indonesia dengan negara lain yang memiliki sistem perpajakan dan pengelolaan BUMN yang lebih efisien, sehingga dapat memberikan wawasan bagi perbaikan kebijakan fiskal di Indonesia. Kata Kunci BUMN, pajak, pendapatan negara, kebijakan fiskal, optimalisasi. AbstractThis study aims to analyze the contribution of State-Owned Enterprises (SOEs) and taxation to Indonesia’s state revenue and to evaluate policies for optimizing state revenue through these two sectors. Using both quantitative and qualitative approaches, the research examines the contribution of SOEs and the tax sector to total state revenue during the 2025 fiscal year. The quantitative method employs regression analysis to measure the influence of the SOE and tax sectors on state revenue, while the qualitative method is used to understand the fiscal policies underlying the strategies for optimizing these two sectors. The data are obtained from the Ministry of Finance, SOE annual reports, and the Directorate General of Taxes. The results show that contributions from SOE dividends and tax revenues continue to increase, although significant challenges remain, such as tax non-compliance in the informal sector and among micro, small, and medium enterprises (MSMEs), as well as the need to improve the efficiency of SOE management. The recommendations include policies to broaden the tax base by integrating the informal sector and MSMEs, and encouraging SOEs to enhance operational efficiency and transparency in asset management. This study also compares Indonesia’s fiscal policies with those of other countries that have more efficient tax systems and SOE management, thereby providing insights for improving fiscal policy in Indonesia. KeywordsState-Owned Enterprises (SOEs), taxation, state revenue, fiscal policy, optimization.

Pelatihan Ibu Rumah Tangga Dalam Kreativitas Pengolahan Labu Kuning Menjadi KulinerLokal Berbasis Industri Rumah Tangga Di Desa Tanagara Cadasari Pandeglang Marliana Dewi, Lina; Gentari, Rt Erlina; Sunaryo, Deni
ABDINE: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v3i2.659

Kegiatan pengabdian kepada masyarakat ( PKM ) berlokasi di Desa Tanagara Kecamatan Cadasari Kabupaten Pandeglang,Pengabdian ini dilaksanakan untuk melakukan inovasi dan kreativitas dalam pengolahan labu kuning menjadi kuliner local,dengan adanya pelatihan oleh ibu-ibu rumahtangga yang tinggal di daerah sekitar dapat memberikan pengaruh baik terhadap perkembangan ekonomi rumah tangganya serta dapat mengembangkan potensi yang dapat ditekuni untuk dijadikan kuliner oleh-oleh wisatawan. Pelaksanaan kegiatan pengabdian ini dilaksanakan melalui tiga tahap yaitu tahap awal,tahap inti dan tahap akhir menjadi salah satu inkubator bisnis dan meningkatkan perekonomian masyarakat serta terjalinnya kerjasama yang berkelanjutan untuk mengembangkan dan berinovasi dalam pembuatan kuliner local dengan bahan dasar yang lain seperti dari singkong, Ubi jalar dan lain-lain serta sosialisasi pemasaran produknya. Dengan adanya kegiatan pelatihan ini khususnya para ibu rumah tangga menjadi produktif serta memberikan keuntungan dan kesempatan untuk menjadi peluang bisnis dengan kuliner local Indonesia sehat.

Pembuatan Tong Sampah dan Sosialisasi Penerapan Pengelolaan Sampah di Kelurahan Panggungjati Kecamatan Taktakan Kota Serang : Pengabdian Deni Sunaryo; Hamdan; Yoga Adiyanto; Dhany Isnaeni Dharmawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.7675

Permasalahan sampah rumah tangga masih menjadi salah satu isu lingkungan yang memerlukan penanganan berbasis partisipasi masyarakat. Sampah yang tidak dikelola dengan baik dapat menimbulkan dampak negatif, seperti pencemaran lingkungan, bau tidak sedap, gangguan kesehatan, penyumbatan saluran air, serta menurunnya kualitas estetika lingkungan permukiman. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran warga Kelurahan Panggungjati Kecamatan Taktakan Kota Serang mengenai pentingnya pengelolaan sampah serta menyediakan sarana pendukung berupa tong sampah sederhana. Metode pelaksanaan kegiatan meliputi observasi awal, koordinasi dengan aparatur kelurahan dan masyarakat, pembuatan tong sampah, sosialisasi pemilahan sampah, praktik penerapan pengelolaan sampah, serta evaluasi kegiatan. Hasil kegiatan menunjukkan bahwa masyarakat memberikan respons positif terhadap program ini. Pembuatan tong sampah membantu menyediakan fasilitas pembuangan sampah yang lebih tertata, sedangkan sosialisasi mampu meningkatkan pemahaman warga mengenai pemilahan sampah organik, anorganik, dan residu. Kegiatan ini juga mendorong terbentuknya perilaku peduli lingkungan melalui kebiasaan membuang sampah pada tempatnya dan mengurangi praktik pembuangan sampah sembarangan. Dengan demikian, program pengabdian ini berkontribusi dalam membangun kesadaran kolektif masyarakat untuk menciptakan lingkungan yang bersih, sehat, dan berkelanjutan di Kelurahan Panggungjati.

Analysis of QRIS Payment System Financial Literacy and Financial Management Performance on the Development of MSMEs Hamdan Hamdan; Yoga Adiyanto; Deni Sunaryo
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1123

Research purposes This is for analyze use system QRIS payments, literacy finance, performance management. Types of research This is descriptive quantitative, data collection using instrument study with those who have determined based on development theory between variable. Population in research This as many as 85 perpetrators businesses in the district Pandeglang and all over perpetrator as many as 85 business actors were created sample data observation. The data analysis method uses interpretation SPSS statistics 25. Research results show that QRIS, Literacy finance, Performance Management finance No influential or not impact to development MSME income in the sub-district Pandeglang. Recommendation for research Next, you can adding variables like variable satisfaction, attitude in use, motivation usage, and others so that expected results study the later can become donation thoughts and materials consideration so that you can increase use of QRIS. Implications Of these variables, financial literacy has the greatest influence on interest in using QRIS. Therefore, the government needs pay attention to and strengthen policies, especially in the field of financial literacy, as the main factor in increasing the interest of MSMEs and the public in using QRIS as a means of payment transactions.

Financial Management Strategies for Improving The Performance of Small and Medium Enterprises: A Case Study of Traditional Indonesian Food Outlets Dhany Isnaeni Darmawan; Yoga Adiyanto; Deni Sunaryo; Ahmad Firdaus
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1444

This study seeks to examine the impact of financial management on enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly in traditional Indonesian food outlets. Data were gathered through direct observation of these MSMEs using primary sources. The research adopts an action research approach with a case study method. Data collection techniques included interviews, observations, and documentation. The analysis used Multiple Linear Regression, Classical Assumption Testing, and Hypothesis Testing with SPSS software. The findings reveal that financial planning, financial record-keeping, and the separation of personal and business finances have a significant and positive effect on the performance of MSMEs. The R-Square (R²) value of 0.825 indicates that these independent variables can explain 82.5% of MSME performance variation, while the remaining 17.5% is attributed to other factors not explored in this study. The practical implications of this research suggest that traditional Indonesian food MSMEs should emphasize structured financial planning, accurate financial record-keeping, and precise separation of personal and business finances. These practices will enable MSMEs to assess their performance better and make informed business decisions. The study recommends that MSMEs adopt sound financial planning practices, maintain precise financial records, and consistently separate personal from business finances. By doing so, MSMEs can improve their financial management, enhancing business performance and sustainability.

Cultural Dimensions and Their Influence on Entrepreneurial Decision-Making: A Cross-Cultural Analysis Hamdan; Yoga Adiyanto; Deni Sunaryo; Yusrotul Auroh; Iman Hickmatullah
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1764

This study investigates the nuanced influence of cultural factors on entrepreneurial behavior in the global business landscape, specifically examining how cultural dimensions shape decision-making processes and overall business strategies. Utilizing a mixed-methods approach that combines in-depth interviews and quantitative surveys across diverse cultural contexts, the research uncovers how dimensions such as individualism-collectivism and tolerance for uncertainty directly impact entrepreneurial practices. Key findings demonstrate that cultural values significantly modulate entrepreneurial behavior in critical domains, revealing that individualistic cultures tend to foster more independent and risk-taking decision-making, while collectivistic cultures prioritize consensus and group harmony. Additionally, the study shows that cultural orientation towards long-term or short-term perspectives substantially shapes innovation approaches, with long-term-oriented cultures more likely to invest in sustainable innovation. Furthermore, the research indicates that cultural tolerance for uncertainty correlates directly with entrepreneurs' willingness to experiment and adapt in volatile market environments. These insights provide valuable implications for entrepreneurs and policymakers, emphasizing the importance of culturally sensitive business strategies. By understanding how cultural factors systematically influence entrepreneurial behavior, organizations can develop more nuanced and context-specific approaches to international business development. Ultimately, this research contributes to a deeper understanding of how cultural contexts fundamentally shape entrepreneurial opportunities and challenges in today's interconnected global economy.

The Role of Participative Leadership on Job Performance: Job Satisfaction as an Intervening Variable Santi Riana Dewi; Nafiuddin; Deni Sunaryo
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1825

This study aims to examine the effect of participative leadership style on employee performance, with job satisfaction as a mediator. The results of the study aids in describing how performance and participative leadership are related, with job satisfaction as an intervening variable, particularly in the manufacturing industry. The study employed a quantitative method, with 99 employees of a pesticide company in Banten province as respondents. Samples were populated based on a purposive sampling technique. Structural equation modeling (SEM) techniques were employed for the analysis, utilizing SmartPLS 4. The results of the study show that participative leadership has a significant direct effect on employee performance (M=0.623; P=0.000). Job satisfaction also has a significant direct effect on performance (M=0.651; P=0.000). In addition, job satisfaction mediates between participative leadership and performance (M=0.464; P=0.000). In addition, participative leadership style and job satisfaction explain 58.8% (R2=0.588) of the performance. Hence, the companies should focus on training all leaders to practice participative leadership in daily work and continuously improving factors that improve employee job satisfaction. Both of the focuses will improve employee performance.

SOCIAL ENTREPRENEUR: PENGOLAHAN LIMBAH CANGKANG KERANG HIJAU MENJADI AKSESORIS FIGURA CANGKANG KERANG: SOCIAL ENTREPRENEURS: PROCESSING GREEN SHELL WASTE INTO SHELL SHELL FIGURE ACCESSORIES Deni Sunaryo
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 1 No. 2 (2022): Juni: Jurnal Pengabdian Masyarakat Indonesia
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i1.172

Aktivitas pasca panen pada penanganan kerang hijau di Keluran Karangantu adalah pengupasan cangkang kerang. Pengupasan kerang tersebut banyak menghasilkan limbah cangkang kerang yang dalam penanganannya tidak memperhatikan kesehatan lingkungan. Permasalahan utama yang dihadapi saat ini yaitu menumpuknya limbah cangkang kerang tersebut yang berasal dari hasil pengupasan cangkang kerang. Oleh karena itu di perlukan penanganan dan pengolahan terhadap limbah tersebut agar tidak mencemari lingkungan dan sekaligus memberikan dampak benefit ekonomi bagi masyarakat. Tujuan Pengabdian kepada masyarakat ini adalah pendampingan kepada masyarakat yang di fokuskan pada kegiatan social entrepreneur, yaitu mengolah limbah cangkang kerang hijau menjadi produk yang memiliki nilai tambah dan nilai jual yang tinggi berupa Aksesoris Figura. Metode yang digunakan dalam kegiatan ini adalah Analysis Design - Development - Implementation - Evaluation (ADDIE). Kegiatan pengabdian kepada masyarakat ini menghasilkan sebuah wawasan dan keterampilan bagi kelompok pembiudidaya kerang hijau di Kelurahan karangantu. Wawasan tentang pentingnya mengelola dan mengolah limbah cangkang kerang hijau agar kesehatan lingkungan tetap terjaga dan keterampilan berupa kemampuan mengolah limbah cangkang kerang hijau menjadi Aksesoris Figura cangkang kerang.

Co-Authors Abdul Fatah Abdul Fatah Achmad Fazi Alam Achmad Fazi Alam Adi Sucipto Adi Sunardi Agnes Alfiyani Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Aisya Nur Aini Alumi, Dian Denta Andre Maulana Anggit Yoebrilinti Anggriani, Alfina Anisya Dwi Wulandari Kaya Anisyah Vitriyah Dewi Anizir Anizir Ardilla Putri Arfiah Adawiyah Aris Trismayadi Nurizki Auroh, Yusrotul Ayu Indah Lestari Bagas Febriyanto Berliana Febriyanti Berliana Febriyanti Calvin Wijaya Sung Daud Bintang Mustafani Debora Parlina Sinurat Dede Torry Miharja Denny Kurnia Denny Kurnia Denny Kurnia, Denny Devi Putri Ananda Devia Putri Hascika Deviyantoro Dian Denta Alumi Dian Maulita Dian Maulita, Dian Diana Salsa Bella Dita Ayu Pramesylia Dr. Dhany Isnaeni D., S.E., M.M.1), Linda Daniati Melinda, S.S., M.Si.2) Edwards, John Efi Tajuroh Afiah Ega Violita Ema Imelda Etty Puji Lestari Fadly Syuhada Daulay Fahaina Izzatul Jannah Falaah, Miftahul Fatia Fatimah Fatin Nabila Feldi Ilahi Fenita Sulantari Fikri Faisal Ghina Laila Hamdan Hamdan Hamdan Hamdan Hamdan Hamdan, Hamdan Hendro Yunianto Hermansyah Andi Wibowo Hermansyah Andi Wibowo, Hermansyah Andi Hersugondo Hersugondo Hersugondo Hickmatullah, Iman Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Idayu, Riyanthi Iffah Syarifah Iman Hickmatullah Iman Hickmatullah Indi Nervilia Indri, Dessy Dwi Ira Firanti Apriliani Jamhadi, Adhie Khairul Fauzi Khofin, Kiki Killah Eneng Killah Lina Marliana Dewi Marliana Dewi, Lina Martina Rahmawati Masitoh Masitoh, Martina Rahmawati Mayrinda Dwita Melda Dwi Rahma Melynda Anggraini Mia Karlina Miftahul Falaah Mona Fitriyani Mughni Lestari Muhdar Mukdad Ibrahim Nafiuddin Nafiuddin Novita Sari Marbun Nurkhasanah Ramadhani Azizah Penti Susan Quraysin, Icin Ratu Bintang Apriliani Ratu Erlina Gentari, Ratu Erlina Rhaisa Aulia Mustafani Ria Hoiriyah Said Ridho Fadilah Rindi Wahyuni S.Pd. M Kes I Ketut Sudiana . Saâ€™diyah, Halimatu Saifudin Salwa Dita Santi Octaviani Santi Riana Dewi Santi Riana Dewi, Santi Riana Sa’diyah, Halimatu Septantri Shinta Wulandari Shinta Aprilia Fatimahtuzahra Sifriyani, Sifriyani SITI PURYANDANI Siti Puryandani Siti Puryandani Sofian Sauri Sofian Sauri, Sofian Supriatna, Yudha Syamsudin Syamsudin Titik Sadarwati Wilda Oktariani Winata, Cecilia Yana Suryana Suryana Yoebrilianti, Anggit Yoga Adiyanto, Yoga Yuda Supriatna Yudha Supriatna Yusrotul Auroh

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