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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.
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.
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.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adi Saputra Aditya Dwi Kurniawan Adjie , Dwi Nova Afrida Rianjani Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata Agustian, Harri Agustinah, Agustinah AH, Alkausar Ahmad Asyhari Ahmad Lubis Ahmad Pajri Ahmad Saleh Ahmad Soleh Aisyah, Amanda Putri Akbar, Raka Fahri Aldi Pranata Aldo, Muhammad Alfarizi, Aldi Ali Muktar Sitompul Amalia, Redha Amanah, Nurrulita Amandari, Sevti Ameilia, Deva Ameilia Ameli, Sahira Andalas, Dara Andika Cahya Andriyani Prawitasari Andwini Prasetya, Andwini Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Antoni Saputra Anugerah , Yeza Dwi Anugra, Bima Anzori Anzori Aprian, Rio Aprianto, Sandi Aprinata, Pirga Ulan Ari Nurjama Ariantara, Yudi Arif Nokra Median Ariska, Yesi Indian Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Arusdi, Arusdi Asnawati Asnawati Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Asyahri, Ahmad Atika Indah Putri Atika Puspita Sari Azhari, Nirman Azis Mahyudin Bagas, Wayan Bagus Yudistira Bambang Irawan Beti Betriani Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chendy Afriza Churin in Concesa, Maria Corita, Leni Cynthia Carolina, Cynthia Dadi Apriadi Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Derli Suflan Desmanto Desmanto Desmanto Desmanto, Desmanto Deti Karmanita Dewa , Bara Calang Dhea Ananda Saputri Dian Lova Setiana Dianestari , Gea Diki Heryanto Dodi Hardinata Dona, Hesti Pestiko Eep Elpres Insagi Efendi, Asepri Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto Eko Satrea Ade Putra Erlin Priandi Eska Prima M. D. F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Febrianto, Yogi Ferdinan, Anand Junicas Ferdyansyah, Ferdyansyah Fikri Nazih Juniansyah Fitra, Jecky Fitri Anggraini Fitri Kensiwi Fitriani, Asty Eka Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Ghandur Zhafran Gioni Ogriansyah 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 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 Hermana, M. Arafat Herwin Susanto Heskyel Pranata Tarigan Heskyel Pranata Tarigan Hesti Nur’aini Hidayah, Nenden 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 Jelita Puja Afrianti Joko Widianto Joko Widianto, Joko Jovandika Anugrah Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Kamelia Astuty Kaulan Kevin Nicolas Kharil, Khairil Kimas Kurniawan Klara Mega Utari Panjaitan Kresnawati Kresnawati Kresnawati, Kresnawati Kristina, Nevianti Kundori Kurniawan, Kimas Kusumo Edo Utomo Lena Elfianty Leni Corita Leni Natalia Zulita Lestari, Anggun Ayu Lestari, Tiara Oktavina Listika, Listika Liza Apriani Liza Yulianti Lupita Sari Lydia Gustina Putri M. D. , Eska Prima M. Sihab Made Setena Made Setini Magfiroh, Galih Mahendera, Iza Manurung , Niko Demus Maria Agustina Br.Nambela Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marsel Deno Palta Marvel Poppy Sabarhati Waruwu Marvi Hasvick Mayzan Dwi Yusandi Mekar Meilisa Amalia Merry Rullyanti, Merry Mia Margareta Huta Galung Mitior - Mitior -, Mitior Monique , Eska Prima Muda’ I, Ihtiar Dayu Muhammad Bendy Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Mujiono Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nada Chencelia Nadila Putri Wulandari Nafisa, Kafka Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Neti Herlianti Nevi Fitriani Nevianti Kristina Nia Indriasari Nining Septia Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novia Azelia Novita, Meta Nurhalimah Tusadiyah Nurnaini Nurnaini Nurzam Nurzam - Nurzam, Nurzam Nur’aini, Hesti Ofta Prastiyo Apriansyah Ogriansyah , Gioni Oktafia, Berliana Oktarisna, Resty Oktavianti, Selvi Ondi Fernando Panjaitan, Klara Mega Utari Panji Dwi Atmojo Perdiansa, Jeri Permata, Puja Dwi Prahasti Pramata, Agung Surya Pranata, Nanik Sesi Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky Prastio, Yulian Pratama, Abe Ariel 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 Putriani, Ririn Qhumayira, Tharisa Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska Rahmat Renaldi Ramadano, Ebben Sah Ramaddan, Putri Rani Sari Fauziah Ranny Fitri Imran Refsi, Refsi Roziana Restu Sukri Restu Sukri Rhamadan , Danny Rico Hasadungan Nainggolan Rico Hasudungan Nainggolan Rika Hayati Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Riska Ayuni Saputri Rizki , M. Gilang Roziana, Refsi Rusman Adinata Sadewo, Panji Sahdiya, Beti Saleh, Gathan Raihan Al Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli Saputra, Wiwin Saputri, Vettyca Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Septi Septi Setiawan, Alex Shendi Putra Alpino Sigit Mujiharjo Sirwan Mayudi Siti Hanila Situmorang, Bernando Sri Handayani Sri Handayani Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu Sukrisno Sukrisno Sukrisno Sukrisno Sukrisno Sukrisno Sulistiani Sulistiani, Sulistiani Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Suwarni Syafran, Ahmad Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tanjung, Abimayu Prasetiyo Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Tiara Desri Meisena Tiara Elma Fira Tio Wichaksono Sagutro Titin Dwi Jayanti Tito Irwanto 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 Wiranda Buaton Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yani, Anhar Yanti , Rina Trisna Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yenda Putri Otama Yenni Fitria Yennita Asriyani Yessi Indah Radianti Yoli Andi Rozzi Yudi Ariantara Yudi Irawan Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yundari Monica Putri Yuspitara, Adhitya Zahrah Indah Ferina Zahza Ivana Putri