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Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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Pengenalan Aplikasi Si Apik Bagi Umkm Warung Manisan Pak Agung Hidayah, Nenden Restu; Susena, Karona Cahya; Rahayu, Hesti Riski; Astiana, Cemas
Jurnal Dehasen Untuk Negeri Vol 4 No 1 (2025): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i1.7711

Abstract

Si Apik application is a digital innovation designed to facilitate the management of micro, small, and medium enterprises (MSMEs). This journal discusses the implementation and impact of using the Si Apik application at Warung Manisan Pak Agung, an MSME engaged in the sale of traditional sweets. This study uses qualitative methods, involving in-depth interviews with the owner and customers, as well as direct observation of the store's operations. The results of the study show that the use of the Si Apik application not only increases operational efficiency, such as stock management and transaction recording, but also has a positive impact on customer satisfaction through faster and more accurate services. These findings indicate the significant potential of the Si Apik application in supporting the digital transformation of other MSMEs in Indonesia.
Factors Affecting Taxpayer Compliance In Paying Motor Vehicle Tax (Pkb) At Samsat Bengkulu City Aprila, Izra Putri; Nasution, Suswati; Hidayah, Nenden Restu
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.620

Abstract

The type of research used in this research is explanatory research. The aim of this research is to determine the effect of taxpayer income on taxpayer compliance in paying motor vehicle tax (PKB) in the Bengkulu City Samsat. The results of the research show that there is an influence of income (X1) on taxpayer compliance (Y) based on the results of the tcount test for the awareness variable (X2) which is 2.455, the tcount value when compared with ttable of 1.653 and tcount>ttable (2.455>1.653) with significant level is 0.001<0.05 then Ho is rejected and Ha is accepted. There is an influence of awareness (X2) on taxpayer compliance (Y) based on the results The tcount test for the awareness variable (X2) is 2.589. If the tcount value is compared with ttable of 1.653 and tcount>ttable (2.589>1.653) with a significant level of 0.003<0.05 then Ha is rejected and Ho is accepted. There is an influence on service quality (X3 ) towards taxpayer compliance (Y) based on the results of the t-count test for the awareness variable (X2) is 3.763, the t-count value If compared with ttable of 1.653 and tcount>ttable (3.763>1.653) with a significance level of 0.002<0.05 then Ha is rejected and Ho is accepted. The Ftable result is 2.95 because Fcount>Ftable (7.894>2.65) then Ha is accepted and Ho is rejected, meaning that the variables income (X1), awareness (X2) and service quality (X3) have a significant effect simultaneously or simultaneously on taxpayer compliance ( Y) The termination coefficient value of Adjusted R Square R2= 0.780. This value means that the independent variables together contribute 78% in influencing the dependent variable with medium criteria.
Analysis Of The Implementation Of Financial Reportsbased On Sak Of The Palm Oil Farmers Group Of Kud Sriwijaya Village Sp 3 Pelakat Tinggi Regency Of Musi Banyuasin South Sumatera Wahyuningsih, Tri; Herlin, Herlin; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7392

Abstract

Implementation of PSAK No. 201 Regarding the presentation of financial statements is a complete financial statement consisting of a statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The purpose of implementing PSAK No. 201 financial in decision making is to provide detailed information and provide third party trust.The purpose of this study is to determine the analysis of the application of financial reports based on SAK of the KUD Sriwijaya oil palm farmer group, SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province which has been in accordance with Accounting standards. The method used in this study is a Descriptive Qualitative comparative approach. Data collection techniques used by the author are by conducting observations, interviews and documentation.The results of the study indicate that the analysis of the application of accounting standards for oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province from the results of this study indicate that the financial reports that have been applied/presented by the oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province are said to be inappropriate because only one component of the financial report, namely the financial position report, namely the balance sheet and profit and loss statement, the statement of changes in equity, and the statement of notes to the financial statements are not presented or applied, this is said to be inappropriate because of the lack of 4 components that are not presented with the accounting standards PSAK No. 201.
Analysis Of Financial Report Presentation Based On Emkm Sak (Case Study Of Akas Travel In Sukamerindu, Bengkulu City) Juanida, Erika; Soleh, Ahmad; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7425

Abstract

SAK EMKM is prepared to meet the financial reporting needs of micro, small, and medium entities. Law No. 20 of 2008 regarding Micro, Small, and Medium Enterprises can be used as a reference in defining and providing a quantitative range for EMKM. Accurate and transparentfinancial statement presentation is key to business success, especially for micro, small, and medium entities (UMKM). In this context, the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are crucial. Financial reports provide information that describes the financial condition of a company, and this information can further illustrate the company's performance. Based on this description, running a business requires financial recording to see how far the business has developed. SAK EMKM is a simplified standard because it regulates general transactions conducted by EMKM, and its measurement basis purely uses historical costs, allowing EMKM to record their assets an liabilities at their acquisition costs. Travel Akas still records financial statements simply, only noting cash inflows and outflows. Given the owner's lack of understanding of SAK EMKM, some aspects still do not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The type of research used is qualitative research. It is conducted in-depth through data collection. The research method is based on positivism, aiming to analyze and measure compliance or implementation of accounting standards based on numerical and statistical data. The research approach used is descriptive. This descriptive method analyzes and classifies: investigates, using documentation techniques, interviews, and observations, conducted at Travel Akas in Sukamerindu, Bengkulu City by analyzing, differentiating, selecting items for use, and regrouping them according to specific criteriaand seeking relationships to interpret their meanings. Financial statement presentation refers to the process of preparing and presenting accounting documents, including the balance sheet, income statement, and cash flow statement. The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are accounting guidelines established by the Indonesian Institute of Accountants to assist UMKM in preparing simple, transparent financial statements that comply with applicable accounting principles. The Travel Akas business operates in the tourism sector. The owner of this business is Mr. Ahmad Afsi, located in Sukamerindu, Bengkulu City. The Travel Akas business is classified as a service business as it provides transportation, accommodation, and travel experiences. The research findings indicate that the financial statements prepared by the Travel Akas business in Sukamerindu, Bengkulu City have included cash statements, income statements, and balance sheets. The financial information contains records of the company, both transaction records and cash, and financial statements processed over a specified period. The objective is to provide information regarding the financial position and performance to understand the health of the business's finances.
The Effect Of Tax Planning And Deferred Tax On Financial Performance Hidayah, Nenden Restu; Susena, Karona Cahya; Sahdiya, Beti
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.187

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Tax Planning and Deferred Tax on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. Tax is one of the important sources for state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. This study uses a sample of 13 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2017-2021. Data were collected using purposive sampling method and hypothesis testing using multiple linear regression. The dependent variable in this study is financial performance, while the independent variables in this study are tax planning and deferred tax. Based on the results of data analysis, it shows that tax planning has a positive effect on financial performance and deferred tax also has a negative effect on financial performance
Analysis of Income Tax Calculation at Rs Ummi Bengkulu City Based on Article 21 of Law Number 36 of 2008 concerning Income Taxes Susena, Karona Cahya; Hidayah, Nenden Restu; Hendriansyah, Weko
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.188

Abstract

This research aims to analyze the calculation of Income Tax Article 21 in Law no. 36 of 2008 at Ummi Hospital, Bengkulu City. Using qualitative descriptive research methodology with the aim of providing the information needed to solve problems in the field in a specific, transparent and in-depth manner. Observation, interviews and documentation studies are the methods used to collect data. The research results show that the Ummi Hospital in Bengkulu City has complied well with Article 21 Income Tax obligations. Regarding the deposit and reporting of income tax Article 21, the Bengkulu City Ummi Hospital has fulfilled its responsibilities in a timely manner and in accordance with applicable law, where the Bengkulu City Ummi Hospital made the deposit and reporting of Article 21 Income Tax before the specified time limit. This is to avoid fines
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.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Amandari, Sevti Amelya, Tifani Rika Amirah Awanis Andika Cahya Anggraini, Adinda Dewi Anisa, Rici Anita Sari; Annisa, Okta Feranica Aprila, Izra Putri Arfeny Oktantia Mariena Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Ayu Januarsih Azuwandri, Azuwandri Beni Jekzen Concesa, Maria Damarsiwi, Eska Prima Monique Delpania Delpania Deva Ameilia Ameilia Dila, Viana Dona, Hesti Pestiko Efenti Gita Torina Eka Sari Eska Prima Moiuque D Fithria habib Efendi Fitriani, Asty Eka Galung, Mia Margareta Huta Gayatri, Ida Ayu Made Er Meytha Gioni Ogriansyah Hamid, Darwan Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Heskyel Pranata Tarigan Heskyel Pranata Tarigan Holiza, Nipa Ida Anggriani Ida Anggriani Inka Nabela Nabela Jayanti, Titin Dwi Juanida, Erika Julianti br Hutagaol Hutagaol Karona Cahya Susena Kencana, Putri Kevin Deyan Zanroni Khoirul Anwar Kurniawan, Kimas Lesi Dwiantini Meirio Pratama Moiuque D , Eska Prima Muhammad Rahman Febliansa Muhammad Roky Pratama Nasution, Suswati Nella Indra Dewi Sijabat Neri Susanti Nevi Fitriani Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Oni Yulianti Pabela, Beny Pratiwi, Elisabeth Sekar Ambar Prawitasari , Andriyani Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Refaldo Rolansya reni suryani Rico Hasudungan Nainggolan Rusminita, Esi Sabil, Alansah Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Samsiah Maripah Sarma, Dimas Titan Putra Selsa Dlayorza Shendi Putra Alpino Sri Handayani Subhi, Ramadan Sulisti Afriani Sulisti Afriani Sulisti Afriani, Sulisti Susanti , Neri Suswati Nasution Tambuan, Oscar Julius Gamaliel Tarigan , Heskyel Pranata Tenti Agustin Tifani Rika Amelya Tito Irwanto Tri Wahyuningsih Viana Dila Wagini Wagini Wagini, Wagini Wijaya , Ermy Wijaya, Ermy Wince Anisa Fitri Wulandari, Annisa Wulandari, Melsa Yodista, Yodista Yosi Novita Sari Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yunita Martina Zanroni, Kevin Deyan