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Nurcahyaning Dwi Kusumaningrum
Universitas Jember
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Abstract

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.
Pemanfaatan Teknologi Digital dalam Mendukung Kesehatan Mental Lansia: Tinjauan Sistematis Poerwanti, Sari Dewi; Paramitha, Nurina Adi; Kusumaningrum, Nurcahyaning Dwi; Makmun, Sukron
Jurnal Intervensi Sosial Vol. 4 No. 1 (2025): Inklusi Sosial dan Permasalahan Kemiskinan
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v4i1.21243

Abstract

Peningkatan jumlah lansia di Indonesia menimbulkan berbagai tantangan dalam pembangunan kesejahteraan, terutama terkait dengan kesehatan mental. Teknologi digital memiliki potensi besar untuk mendukung kesehatan psikologis lansia melalui penguatan koneksi sosial, akses informasi, serta layanan konseling daring. Penelitian ini bertujuan untuk mengidentifikasi jenis teknologi digital yang digunakan dalam intervensi atau aktivitas terkait kesehatan mental lansia dan menganalisis bentuk penggunaannya. Studi ini menggunakan metode tinjauan sistematis terhadap 20 artikel ilmiah yang relevan, berdasarkan pedoman PRISMA. Hasil tinjauan menunjukkan bahwa lansia memanfaatkan teknologi seperti media sosial, layanan telehealth, aplikasi komunitas daring, serta teknologi perbankan digital. Penggunaan teknologi terbukti mampu mengurangi kesepian, meningkatkan rasa percaya diri, partisipasi sosial, dan keberdayaan lansia. Namun, masih terdapat hambatan signifikan, seperti keterbatasan fisik dan kognitif, rendahnya literasi digital, dan minimnya dukungan sosial. Oleh karena itu, strategi intervensi berbasis teknologi perlu dirancang secara inklusif, empatik, dan sesuai kebutuhan lansia agar mampu mendorong kesejahteraan psikologis secara berkelanjutan.
The Phenomenon of Thrift Shop Indonesia's Prohibition and Sanctions for the Views of Business Users Kusumaningrum, Nurcahyaning Dwi; Suyadhi, Ardian Adriyadhi; Asyrof, Abdul Mustofa Iqbal; Rosadi, Farra Shayrani
Jurnal Intervensi Sosial Vol. 2 No. 1 (2023): kemiskinan perkotaan
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v2i1.12419

Abstract

A thrifting business is a type of business in goods trading activities in the form of used clothing that offers branded clothing at relatively low prices. This is what causes the high interest in business users in the business. Thrifting business is not prohibited in Indonesia. However, the Government of Indonesia prohibits the import of used goods, because it can harm the domestic industry which has an impact on textile entrepreneurs based on micro, small, and medium enterprises. in Indonesia. As a trading activity, these business actors must comply with the prohibition orders stipulated in Law Number 7 of 2014 concerning Trade. effect on the distribution of used goods. So that the government takes firm action against the smuggling of used clothing imports with administrative sanctions and the destruction of imported used clothing. The government has regulated trade law No. 7 of 2014 concerning trade and it is clearly stated that importers must import goods in new conditions.
Problematika Siswa Sekolah yang Menjadi Manusia Silver untuk Membayar Biaya Pendidikan Paramitha, Nurina Adi; Kusumaningrum, Nurcahyaning Dwi; Mayangsari, Wahyuni; Makmun, Sukron
Jurnal Intervensi Sosial Vol. 2 No. 1 (2023): kemiskinan perkotaan
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v2i1.12541

Abstract

Melalui pendidikan diharapkan siswa memiliki kecerdasan dan kepribadian yang baik. Akan tetapi tingginya biaya pendidikan menyulitkan siswa terutama yang berasal dari keluarga yang kurang mampu secara ekonomi. Di Kabupaten Jember, ada beberapa siswa sekolah yang menjadi manusia silver demi membayar biaya pendidikan. Penelitian ini bertujuan untuk menganalisis kehidupan siswa sekolah yang menjadi manusia silver di Kabupaten Jember. Penelitian menggunakan metode kualitatif deskriptif. Subjek penelitian adalah manusia silver yang masih bersekolah. Data primer diperoleh melalui observasi dan wawancara, sedangkan data sekunder diperoleh melalui dokumentasi. Uji validitas data menggunakan triangulasi dan teknik analisis data menggunakan analisis data model interaktif. Hasil penelitian menunjukkan bahwa siswa yang masih tergolong usia remaja menjadi pengemis karena membutuhkan uang untuk membayar biaya pendidikan. Mereka memilih menjadi manusia silver karena terinspirasi manusia silver yang ada di Jawa Barat. Mereka mengecat tubuh dengan warna silver kemudian mengemis di sekitar lampu lalu lintas di Kabupaten Jember. Hal yang menjadi problematika dari fenomena ini adalah siswa sering kali membolos sekolah saat melakukan aktivitasnya sebagai manusia silver. Di satu sisi, mengemis menjadi suatu solusi untuk membayar biaya pendidikan. Tetapi cara tersebut harus mengorbankan waktu belajar siswa di sekolah dan tentunya membawa dampak negatif bagi perkembangan kepribadian siswa yang bersangkutan.
Tubuhku Milikku: Pengenalan Otoritas Tubuh Anak Sebagai Upaya Pencegahan Kekerasan Seksual Sari Dewi Poerwanti; Sukron Makmun; Nurina Adi Paramitha; Nurcahyaning Dwi Kusumaningrum
Jurnal Intervensi Sosial Vol. 2 No. 2 (2023): Budaya Dan Perubahan Sosial
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v2i2.15059

Abstract

Jumlah kasus korban kekerasan seksual yang melibatkan anak mengalami peningkatan yang fluktuatif, hal ini harus menjadi perhatian bersama. Salah satu penyebab terjadinya Kekerasan seksual pada anak adalah rendahnya pemahaman anak terkait tubuh dan otoritas tubuhnya. Berdasarkan hal itu tulisan ini bertujuan akan membahas terkait pengenalan otoritas tubuh anak sebagai upaya pencegahan kekerasan seksual menggunakan pendekatan kualitatif deskriptif. Lokasi penelitian berada di salah satu sekolah dasar di Desa Banjarsari Kecamatan Bangsalsari Kabupaten Jember. Segala data dalam tulisan ini diperoleh melalui observasi non partisipan, focus groups discussion dan dokumentasi. Hasil penelitian menunjukan tingginya pemahaman anak usia sekolah mengenai bagian tubuh yang boleh disentuh dan yang tidak boleh disentuh oleh orang lain, namun tingginya pemahaman tersebut tidak dibarengi oleh kemampuan kontrol diri terhadap tubuh mereka. Dengan kata lain anak tidak memiliki daya untuk menjaga otoritas tubuhnya dari orang lain.
EFFECTIVENESS OF REGIONAL TAX AND RETRIBUTION IN HORSESHOE DISTRIC OF EAST JAVA Asmandani, vena; Kusumaningrum, Nurcahyaning Dwi; Puspita, Yeni; Wicaksono, Galih; Boedijono
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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

Abstract

The other impact resulted in minor results in the field of taxation, namely a decrease in tax revenues, especially local tax revenues. Thus, local governments are required to adapt by making policies to implement local tax revenues in the midst of the Covid-19 pandemic. The policies carried out by each Regency / City have differences with adjusted conditions for their respective regencies / cities, this can be seen from the intensification and extension strategies carried out by local governments in an effort to optimize regional tax revenues. The type of research used in this research is qualitative research. The location where this research is the Government Agency that handles regional tax and regional retribution, which are located in the Horseshoe region of East Java, namely the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Revenue, Financial Management and Assets Agency which has carried out strategies and policies to increase regional tax and regional retribution. The results of this study are the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Regional Revenue, Financial Management and Assets Agency which have carried out strategies and policies effectively.
Membedah Realitas Sosial Ekonomi Warung Latengan Melalui Kajian Integratif RRA dan SWOT Paramitha, Nurina Adi; Syahputra, Hendra; Poerwanti, Sari Dewi; Kusumaningrum, Nurcahyaning Dwi; Makmun, Sukron
Jurnal Intervensi Sosial Vol. 4 No. 2 (2025): Kerentanan Sosial-Ekonomi
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v4i2.24251

Abstract

MSMEs, especially micro-enterprises, act as a safety valve in addressing economic challenges. Although the existence of latengan stalls as micro-enterprises can absorb labor, this indicates that many workers come from the lower classes, the problem of unpaid family workers, and urban spatial planning issues. This study aims to dissect the socio-economic reality of latengan stalls through an integrative Rapid Rural Appraisal (RRA) and SWOT analysis. Through the RRA, data were obtained regarding latengan stall vendors with low human resources and limited capital, latengan stall operations involving unpaid family workers including children, and latengan stall cash flow problems. The Javanese trading ethos allows latengan stall vendors to utilize positive social capital for economic improvement, but this ethos also has a negative impact that causes stall cash flow to be unstable. Change strategies from the RRA and SWOT analysis include strategies to maximize the potential of the surrounding environment, participate in MSME training, utilize capital provided for MSMEs, create simple SOPs for stall operations, and maximize social capital for economic improvement.
Co-Authors Aryo Prakoso Asmandani, vena Asmandani, Venantya Asmandani, Venantya Asyrof, Abdul Mustofa Iqbal Bidhari, Sandhika Cipta Boedijono Boedijono, Boedijono Cici Tri Jayanti Djoko Susilo Ella Juwitasari GALIH WICAKSONO Galih Wicaksono Hendra Syahputra Krisna Putra Lukman Hakim Mayangsari, Wahyuni Nurina Adi Paramitha Paramitha, Nurina Adi Puspita, Yeni Rachmat Hidayat Rosadi, Farra Shayrani Safitri, Putri Apriliani Rahmah Sari Dewi Poerwanti Sugeng Iswono Sukron Makmun Suyadhi, Ardian Adriyadhi Tree Setiawan Pamungkas Venantya Asmandani Yeni Puspita Yulia Novita Sari