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All Journal Jurnal Studi Manajemen Organisasi Sains Manajemen:Jurnal Manajemen UNSERA Jurnal INTECH Teknik Industri Universitas Serang Raya ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Ilomata International Journal of Management Jurnal Inovasi dan Kreativitas (JIka) Smart Society: Community Service and Empowerment Journal Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Economics, Entrepreneurship, Management Business and Accounting International Journal of Management Research and Economics Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Authentic Research Epaper Bisnis: International Journal Entrepreneurship and Management Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship
Dr. Dhany Isnaeni D., S.E., M.M.1), Linda Daniati Melinda, S.S., M.Si.2)
Serang Raya University
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
Optimalisasi Sosialisasi Program Pencegahan Stunting pada Ibu Hamil dan Anak-Anak di Desa Katulisan Serang Banten Dhany Isnaeni Dharmawan; Syamsudin Syamsudin; Ahmad Zainuri; Abdul Fatah; Ahmad Firdaus
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 3 (2023): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i3.255

Abstract

The Indonesian government has launched the National Action Plan program for handling stunting at the national level with the theme "National Action Plan Program for handling stunting at the national level" in 2023 which is focused on regions, especially villages in Indonesia. One part of the program is the prevention of stunting that occurs in the community. Because most people do not understand properly about stunting, and think that stunting or dwarfism, the term commonly used in society, is a hereditary factor. This community service activity is carried out to increase knowledge and understanding as well as community participation in the prevention and early detection program for stunting in toddlers which is expected to directly motivate the community to participate in paying attention to the growth and development of their children so that their growth and development can be optimal. The method used was to assess community knowledge and the problems faced regarding prevention and how to assess/early detect stunting in toddlers in Katulisan Village, Cikeusal District, Serang Banten. Mother's knowledge was measured using a pre-test before the activity and a post-test after being given the knowledge.
Co-Authors Abdul Fatah Achmad Fazi Alam Achmad Fazi Alam Achmad Fazi Alam Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Ahmad Zainuri Andi Yusuf andi Anisya Dwi Wulandari Kaya Berliana Febriyanti Deni Sunaryo, Deni Dian Denta Alumi Elly Watti Noorhan Fahaina Izzatul Jannah Hamdan Hamdan Hamdan, Hamdan Heddy Setiawan Ibrahim, Mukdad Iman Hickmatullah Iman Hickmatullah Iman Hickmatullah Intan Ida Nahampun Khofin, Kiki Melda Dwi Rahma Melynda Anggraini Nani Nani Nuphanudin, Nuphanudin P. Eko Prasetyo Ratu Bintang Apriliani Roza, Yanti Mulia Syamsudin Syamsudin Ujang Suhardi Yana Suryana Suryana Yoga Adiyanto, Yoga Yulianto, Ali Yuyun Taufik ZA, Saida Zainurossalamia Zulfa Fauziyah