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Karona Cahya Susena, Karona Cahya
Universitas Dehasen Bengkulu
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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.
The Influence Of Work Environment, Rewards And Teamwork On Employee Performance Of PT Bank Syariah Indonesia Bengkulu Branch Fitra, Jecky; Susena , Karona Cahya; Monique , Eska Prima
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 2 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i2.154

Abstract

Bank Syariah Indonesia is a bank in Indonesia that operates in the field of Islamic banking. In this research, there are several obstacles or issues, one of which is the influence of the work environment on the performance of employees at PT. Bank Syariah Indonesia Bengkulu Branch, rewards affecting employee performance at PT. Bank Syariah Indonesia Bengkulu Branch, the work environment influencing employee performance at PT. Bank Syariah Indonesia Bengkulu Branch, and the work environment, rewards, and teamwork affecting employee performance at PT. Of course, within these issues, there are several research objectives, which are to determine the influence of the work environment on the performance of the employees, to understand the influence of rewards on employee performance at PT. Bank Syariah Indonesia Bengkulu Branch, to ascertain the influence of the work environment on employee performance at PT. Bank Syariah Indonesia Bengkulu Branch, and to explore the influence of the work environment, rewards, and teamwork on employee performance at PT. Bank Syariah Indonesia Bengkulu Branch. The type of research used in this study is descriptive method, which is conducted to describe and interpret the objects as they are. The results of the study indicate that based on the research results, the values of X1, X2, and X3 show that more than X = 0.05, as can be seen from X1, X2, and X3, which partially influence employee performance (Y). There is a simultaneous or collective influence of the variables of the work environment, rewards, and teamwork on employee performance (Y) at PT. Bank Syariah Indonesia Bengkulu Branch, with the value of Fsig < α 0.05 and Fcount > F table (16.373 > 2.83), thus it can be concluded that collectively, the independent variables influence the dependent variable.
Implementation Of Government Procurement Of Goods/Services For Print And Duplication Expenditure Through E-Catalogue In South Bengkulu Regency Irawan, Bambang; Susena, Karona Cahya; Hardinata, Dodi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7464

Abstract

Changes in the mechanism for procuring government goods / services, which have been carried out through tenders and conventional procurement, have become online (online) in the e-catalogue system in accordance with LKPP (Government Goods / Services Procurement Policy Agency) regulation Number 9 of 2021 concerning Online Stores and Electronic Catalogues in Government Goods / Services Procurement. In this case, to implement the provisions of article 72 paragraph (5) and article 72 A paragraph (3) of Presidential Regulation Number 12 of 2021 concerning Amendments to Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods / Services. Demanding business actors or goods/services providers to onboard their businesses to the e-catalogue system. The research methodology uses a descriptive qualitative approach, to find out the extent to which business actors' responses to e-catalogue implementation affect business sustainability. To obtain the natural conditions of the object of research, this research uses data collection methods through interviews, field observations and documents
Synthesis And Critical Analysis Recent Developments In Taxation Research Susena, Karona Cahya; Anggraini, Wike
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 | DOI: 10.62820/trt.v8i1.169

Abstract

Tax research is a rapidly evolving field, covering various critical topics related to taxpayer compliance, administrative efficiency, and the impact of fiscal policies. This study aims to synthesize and critically analyze the latest developments in the tax research literature. Through a comprehensive review of 10 recent journals, significant trends were identified, such as the increased use of big data for compliance analysis, the application of blockchain technology for transparency, and efforts to enhance public awareness and participation in the tax system. Additionally, the critical examination also revealed challenges that still need to be addressed, such as the gap between policy and implementation, as well as ethical issues related to the use of personal taxpayer data. These findings provide a holistic view of the direction of tax research development and recommendations for future research and policy agendas.
Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia Susena, Karona Cahya; Prasetya, Muhammad Roky
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 | DOI: 10.62820/trt.v8i1.172

Abstract

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.
The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
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.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Susena , Karona Cahya; Ogriansyah , Gioni; Tarigan , Heskeyel Pranata
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.v1i3.246

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.
The Role Of Financial Management In Improving Corporate Sustainability: A Case Study Of A State-Owned Company Susena, Karona Cahya
Journal of Research in Social Science and Humanities Vol 5, No 1 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i1.286

Abstract

A company needs to improve sustainability in order to prosper its owners and shareholders and this can be done by implementing financial management policies. This development research aims to review whether the company's value can be affected by the financial management policies of each state-owned company listed on the IDX in 2019-2021. Almost all companies feel the impact of the Covid-19 pandemic, many state-owned companies distribute large dividends and also provide funding or invest in startup companies. In addition, the number of investors during the Covid-19 pandemic has also increased rapidly. The type of research used in this study is explanatory using a quantitative approach. The subjects of this study are state-owned companies listed on the IDX in 2019 to 2021. The purposive sampling technique was used for the sample collection process and 16 companies were obtained with 48 observations that met the sample selection criteria. Furthermore, the analysis applied was multiple linear regression analysis. Testing is needed when you want to know the relationship between variables, so a test is carried out using the classical assumption test. The results of all the analyses carried out prove that there is no influence of policies or can also be called funding decisions and investment policies on the value of a company, especially for BUMN. However, it is different with dividend policies which have been proven to have a positive impact on the value of the company.
Penguatan Pentingnya Pendidikan Dalam Memutus Mata Rantai Kemiskinan Putri, Mutiara; Suwarni, Suwarni; Soleh, Ahmad; Susena, Karona Cahya; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8539

Abstract

Education plays an important role in shaping the character and future of children. Poverty is a phenomenon that has become a major problem for many countries; both developed and developing countries. Poverty has always been a part of the social dynamics of society which is sunnatullah as well as a “disease” that must be cured through various approaches and development policies. This activity aims to provide motivation and understanding of the importance of education. By using descriptive qualitative methods / data collection by means of interviews, documentation and direct observation. The results of this community service are an increase in motivation in the children of Bina Remaja Harapan Bengkulu Orphanage.
Pemanfaatan Media Digital Dalam Menunjang Prestasi Siswa Di SMKN 3 Bengkulu Tengah Nurzam, Nurzam; Anggriani, Ida; Susena, Karona Cahya; Hidayah, Nenden Restu; Arsita, Bella
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8912

Abstract

The purpose of this research is to conduct a thorough analysis of the utilisation of digital media in the learning process at SMKN 3 Bengkulu Tengah (High School 3 Central Bengkulu) and its impact on students' academic performance. This study adopts a qualitative approach employing a case study methodology, which involves the analysis of data gathered from interviews with teachers and students, direct observations of the learning process, and documentation of the use of digital media within the school. The findings reveal a significant enhancement in students' motivation to learn and their comprehension of concepts, as evidenced by their active participation in learning activities. However, the study also identifies several challenges encountered, such as the uneven accessibility of the internet across the school premises and the necessity for more comprehensive training for teachers to effectively leverage technology. To address these challenges, the research recommends the enhancement of teacher training, the provision of improved internet infrastructure, and the development of a curriculum that is integrated with digital technology. Through these measures, it is anticipated that the potential of digital media can be maximised to improve students' overall academic performance.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adjie , Dwi Nova Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata Ahmad Pajri Ahmad Saleh Ahmad Soleh Alfarizi, Aldi Ali Muktar Sitompul Alpino, Shendi Putra Amalia, Redha Amandari, Sevti Ameilia, Deva Ameilia Andalas, Dara Andriyani Prawitasari Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Anugerah , Yeza Dwi Aprian, Rio 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 Azhari, Nirman Azis Mahyudin Bagas, Wayan Beti Betriani Cahya, Andika Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chendy Afriza Concesa, Maria Corita, Leni Dadi Apriadi Damarsiwi , Eska Prima Monique Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Desmanto Desmanto, Desmanto Dewa , Bara Calang Dian Lova Setiana Dianestari , Gea Dona, Hesti Pestiko Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto Eko Satrea Ade Putra Erlin Priandi Eska Prima Monique Damarsiwi F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Fikri Nazih Juniansyah 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 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 Hardinata, Dodi 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 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 Indriasari , Nia Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Joko Widianto Joko Widianto, Joko Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Kaulan Kresnawati, Kresnawati Kristina, Nevianti Kundori Kurniawan, Kimas Kusumo Edo Utomo Lestari, Anggun Ayu Listika, Listika Lupita Sari Lydia Gustina Putri M. D. , Eska Prima Mahendera, Iza Manurung , Niko Demus Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marvel Poppy Sabarhati Waruwu Mekar Meilisa Amalia Mitior - Mitior -, Mitior Monique , Eska Prima 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 Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novita, Meta Nurhalimah Tusadiyah Nurzam Nurzam - Nurzam, Nurzam Ogriansyah , Gioni Ogriansyah, Gioni Oktafia, Berliana Oktarisna, Resty Ondi Fernando Panjaitan, Klara Mega Utari Pramata, Agung Surya Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky 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, Lydia Gustina Putri, Tiara Renita Putriani, Ririn Qhumayira, Tharisa Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska 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 RR. Ella Evrita Hestiandari Rusman Adinata Sadewo, Panji Sagutro, Tio Wichaksono Sahdiya, Beti Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli Saputra, Wiwin Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Sigit Mujiharjo Siti Hanila Sri Handayani Sri Handayani Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu 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 Wagini Wagini Wagini, Wagini Wahyu Ilahi 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 Yennita Asriyani Yesi Indian Ariska Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yuspitara, Adhitya Zahrah Indah Ferina