Article Per Year (5 Year)
p-Index From 2021 - 2026
19.336
P-Index
This Author published in this journals
All Journal Jurnal Agroindustri AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Pelayanan Publik Journal of Innovation in Business and Economics Jurnal Ilmiah Manajemen Kesatuan Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Bima Journal : Business, Management and Accounting Journal Journal of Research in Social Science and Humanities Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Fokus Manajemen International Journal of Science and Society (IJSOC) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya 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 Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Applied Financial Management (JAFM) Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Akuntansi, Manajemen, Ekonomi Islam
Karona Cahya Susena, Karona Cahya
Universitas Dehasen Bengkulu
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 204 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 204 Documents
Search

 12   13   14   15   16 
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

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

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

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

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

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

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

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

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.
Digital Transformation Of Customs In Indonesia’s Customs System Hidayah, Nenden Restu; Susena, Karona Cahya; Rahmadania, Della
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.v1i2.185

Abstract

Digital transformasi in Indonesia’s cusoms system is a strategic step to improve efficiency, transparency, and accuracy in customs processes. The manual system previously used often faced challenges such as complex bureaucracy, vulnerability to human erors, and slow data processing. This study aims to explore the impact od digital transformation on the performance of customs in Indonesia, particularly in accelerating service processes, reducing potential irregularities, and echancing trust among business actors. The results indicate that the implementation of technologies such as e-customs, digital surveillance systems, and automation of customs documents significantly reduces service time, improves monitoring systems for imported and exported goods, and increases state revenue from this sector. However, this transformation also faces challenges such as infrastructure readiness, workforce training, and data security. Therefore, strong collaboration between the government, businesses, and socienty is necessary to ensure the successful implementation of digital transformation in the customs system. This study contributes to understanding the importance of digitization in supporting efficiency and transparency in the customs sector in Indonesia.
The Role of Customs in Internasional Trade and National Economic Protection Susena, Karona Cahya; Hidayah, Nenden Restu; Tambuan, Oscar Julius Gamaliel
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.v1i2.186

Abstract

This article discusses the influence of tax rates and understanding of taxation on the level of taxpayer compliance in Indonesia. Tax compliance is one of the main factors in the success of a country's taxation system. This article discusses the relationship between tax rates set by the government and taxpayer compliance, as well as how taxpayers' understanding of taxation can influence their behavior in fulfilling their tax obligations. Based on literature studies and several case examples, it was found that higher tax rates tend to reduce the level of taxpayer compliance, while a better understanding of tax obligations increases awareness and compliance. Apart from that, this article also discusses several external factors that can influence the level of compliance, such as government transparency and the effectiveness of tax supervision.
Pengenalan Buku Kas Sebagai Upaya Pengaturan keuangan keluarga Kepada Para Ibu Rukun Tetangga 29 Kelurahan Sawah Lebar Kota Bengkulu Susena, Karona Cahya; Nasution, Suswati; Hidayah, Nenden Restu; Yustanti, Nirta Vera; Ariantara, Yudi
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (985.586 KB)

Abstract

Management of family finances is very important, considering the many problems that occur due to the lack of skills in managing family finances. What often happens is an imbalance between income and expenditure, the term is "big pegs than poles." As a result, it can lead to disputes between husband and wife which causes a loss of the husband's level of trust in his wife. The absence of bookkeeping results in uncontrolled spending, depleted for expenses that are not important and are not a priority scale. Likewise, the problems that occurred to women who were members of RT.29 arisan, Sawah Lebar Village, Bengkulu City, where most of the members were completely unfamiliar with financial bookkeeping. So that there is an imbalance between income and expenditure, unskilled in setting the priority scale of family finances, weaknesses in planning expenses, weaknesses in recording and managing family financial cashflows. This community service activity is proposed with a solution in the form of training in family financial management with simple bookkeeping, namely a cash book. This activity aims to provide skills to mothers in managing family finances. The expected target is the skills of mothers in terms of managing finances. The method used is training by giving lectures or explanations as well as training on financial management and family financial management exercises/practices with simple cash book equipment that has been prepared.
Pelatihan Penyusunan Laporan Keuangan pada Toko Peralatan Olah Raga Made Sport Bengkulu Jalan Raden Fatah 11 RT 17 RW 03 No 69 Kelurahan Pagar Dewa Kecamatan Selebar Kota Bengkulu Nabela, Inka; Susena, Karona Cahya; Astuti, Kamelia
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.16 KB) | DOI: 10.37676/jdm.v1i2.2869

Abstract

Tujuan dari pelatihan ini ialah untuk memberikan penguatan kepada pelaku Usaha Mikro, Kecil dan Menengah, terkait peningkatan kemampuan dalam menyajikan laporan keuangan yang akuntabel. Metode yang digunakan adalah praktek penyusunan laporan keuangan, wawancara dan dokumentasi. Proses wawancara dilakukan dengan menggunakan depth interview. Kegiatan ini juga menghadirkan dua narasumber yaitu dari pemilik Toko bernama Deys Erika Julianti dan Filda Kusuma. Hasil penelitian ini sangat membantu sekali bagi pemilik Toko dalam mencatat kas masuk dan kas keluar dalam bentuk jurnal lalu membuat buku besar sampai dengan pembuatan laporan keuangan sederhana baik itu laporan laba rugi, perubahan modal dan neraca.
Pendampingan Penyusunan Laporan Laba Rugi Usaha Mikro Kecil Dan Menengah (UMKM) Gula Aren Curup Hidayah, Nenden Restu; Susena, Karona Cahya; Astuty, Kamelia; Amandari, Sevti; Sari, Yulita
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.309 KB) | DOI: 10.37676/jdm.v2i1.3817

Abstract

The business that is currently in our spotlight is the Gula Aren Curup MSME business. These MSME businesses still prepare financial reports in a simple manner so that owners find it difficult to know the profits earned in detail. Therefore, we provide assistance in completing the profit and loss report for Micro, Small and Medium Enterprises (MSMEs) of Gula Aren Curup. In this problem, we aim to help prepare financial reports properly, especially in the income statement manually and using the cash book application which in the future will make it easier for owners to calculate the profit earned.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adjie , Dwi Nova Afrianti , Jelita Puja Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata AH, Alkausar Ahmad Lubis Ahmad Pajri Ahmad Saleh Ahmad Soleh Aisyah, Amanda Putri Akbar, Raka Fahri Aldo, Muhammad Alfarizi, Aldi Ali Muktar Sitompul Alpino, Shendi Putra Amalia, Redha Amanah, Nurrulita Amandari, Sevti Ameilia, Deva Ameilia Ameli, Sahira Andalas, Dara Andriyani Prawitasari Andwini Prasetya, Andwini Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Anugerah , Yeza Dwi Anugra, Bima Anugrah, Jovandika Aprian, Rio Apriansyah, Ofta Prastiyo Aprianto, Sandi Aprinata, Pirga Ulan Ari Nurjama Ariantara, Yudi Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Arusdi, Arusdi Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Atika Indah Putri Atika Puspita Sari Atmojo, Panji Dwi Azelia, Novia Azhari, Nirman Azis Mahyudin Bagas, Wayan Bagus Yudistira Bambang Irawan Bendy, Muhammad Beti Betriani Br.Nambela, Maria Agustina Buaton, Wiranda Cahya, Andika Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chencelia, Nada Chendy Afriza Concesa, Maria Corita, Leni Cynthia Carolina, Cynthia Dadi Apriadi Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Desmanto Desmanto, Desmanto Dewa , Bara Calang Dian Lova Setiana Dianestari , Gea Dodi Hardinata Dona, Hesti Pestiko Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto Effendi, Yanto Eko Satrea Ade Putra Erlin Priandi F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Febrianto, Yogi Ferdyansyah, Ferdyansyah Fikri Nazih Juniansyah Fira, Tiara Elma Fitra, Jecky Fitri Kensiwi Fitriani, Asty Eka Fitriano, Yun Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Gusman, Eki Gusti, Wika Hamid, Darwan Handayani , Sri Handayani, Dewa Ayu Made Dewi Handayani, Sri Handayani, Tita Haniek Listyorini Hanila, Siti Hanuarsyah, Dwi Hapizar Triansyah Hapizar Triansyah, Hapizar Harsen Jenizar Hartoyo Hartoyo Hartoyo soehari Haryanti, Eka Hasbullah Hasbullah Hendri Yanova Hendriansyah, Weko Hengky Leon Henny Desfijar Fitri Herey , Fadhel Alfarozi Herlika, Eren herlika Herlin Herlin Herlin, - Herlin, Herlin Hermana, M. Arafat Herwin Susanto Heskyel Pranata Tarigan Hesti Nur’aini Hidayah , Nenden Restu Hidayah, Nenden Restu Hijeria , Putri Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ilahi, Wahyu Illahi, Jerry Kurnia Imran, Ranny Fitri In, Churin Indriasari , Nia Insagi, Eep Elpres Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Joko Widianto Joko Widianto, Joko Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Karmanita , Deti Kaulan Kresnawati, Kresnawati Kristina, Nevianti Kundori kurniawan, aditya dwi Kurniawan, Kimas Kusumo Edo Utomo Leni Natalia Zulita Lestari, Anggun Ayu Lestari, Tiara Oktavina Listika, Listika Liza Yulianti Lupita Sari Lydia Gustina Putri M. D. , Eska Prima Magfiroh, Galih Mahendera, Iza Manurung , Niko Demus Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marvel Poppy Sabarhati Waruwu Mekar Meilisa Amalia Merry Rullyanti, Merry Mitior - Mitior -, Mitior Monique , Eska Prima Muda’ I, Ihtiar Dayu Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nafisa, Kafka Nainggolan, Rico Hasudungan Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Nia Indriasari Nicolas, Kevin Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novita, Meta Nurhalimah Tusadiyah Nurzam Nurzam - Nurzam, Nurzam Nur’aini, Hesti Ogriansyah , Gioni Ogriansyah, Gioni Oktafia, Berliana Oktarisna, Resty Oktavianti, Selvi Ondi Fernando Otama, Yenda Putri Palta, Marsel Deno Panjaitan, Klara Mega Utari Perdiansa, Jeri Permata, Puja Dwi Prahasti, Prahasti Pramata, Agung Surya Pranata, Aldi Pranata, Nanik Sesi Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky Prastio, Yulian Pratama, Aldi Rizki Pratama, Arie Nugraha Pratama, Dimas Yoga Arif Pratama, Enjel Priandi, Erlin Purnama, Sindi Ade Putra, Dwingki Marta Putra, Iswidana Utama Putri Ramaddan Putri, Deka Putri, Icha Dwi Putri, Tiara Renita Putri, Zahza Ivana Putriani, Ririn Qhumayira, Tharisa Radianti, Yessi Indah Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska Ramadano, Ebben Sah Ramaddan, Putri Rani Sari Fauziah Refsi, Refsi Roziana Restu Sukri Rhamadan , Danny Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Rizki , M. Gilang Roziana, Refsi Rozzi, Yoli Andi Rusman Adinata Sadewo, Panji Sagutro, Tio Wichaksono Sahdiya, Beti Saleh, Gathan Raihan Al Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli Saputra, Wiwin Saputri, Dhea Ananda Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Septi Septi Setiawan, Alex Sigit Mujiharjo Siti Hanila Situmorang, Bernando Sri Handayani Sri Handayani Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu SUKRISNO Sukrisno Sukrisno Sukrisno Sukrisno Sulistiani Sulistiani, Sulistiani Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Suwarni Suwarni Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tito Irwanto Tito Irwanto, Tito Tri Lestari Tri Wahyudi Trio Novaldi Utomo, Kusumo Edo Veron Farminta Vettyca Diana Saputri Wagini Wagini Wagini, Wagini Wahyu Ilahi Wahyudi Wahyudi Wahyudi, Sampirman Waruwu, Marvel Poppy Sabarhati Weni Nopitasari Wijaya , Ermy Wijaya, Ermy Wijaya, Ermy Wika Gusti Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yanti , Rina Trisna Yanti, Rina Trisna YANTO YANTO Yenni Fitria Yennita Asriyani Yesi Indian Ariska Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yuspitara, Adhitya Zahrah Indah Ferina