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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.
Strategi Pemasaran Produk Tempe Melalui Digital Marketing Hutagaol, Julianti br Hutagaol; Susena, Karona Cahya; Hidayah, Nenden Restu
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 2 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkb.v5i2.170

Abstract

Industry is a central point to help and prosper the economy society to always exist and survive with all existing conditions. Because the industry is a planned effort to realize marketing strategies and marketing processes so that this industry continues to run and exist in its marketing. Likewise with the tempe industry in the Mampang Prapatan area, in its operational activities the obstacle faced by tempe industry players is access to marketing, therefore a marketing strategy is needed or efforts to market and introduce a product or service to the community, using a plan and mature tactics, that way, the number of sales can increase. In marketing, a brand or brand is needed that functions to build an image of the product or place of business. By using offline and online promotion methods. The purpose of this Community Service activity is expected to be tempe industry players able to increase sales in order to achieve economic prosperity in the village. Abstract. Industry is a central point to help and prosper the economysociety to always exist and survive with all existing conditions. Because the industry is a planned effort to realize marketing strategies and marketing processes so that this industry continues to run and exist in its marketing. Likewise with the tempe industry in the Mampang Prapatan area, in its operational activities the obstacle faced by tempe industry players is access to marketing, therefore a marketing strategy is needed or efforts to market and introduce a product or service to the community, using a plan and mature tactics, that way, the number of sales can increase. In marketing, a brand or brand is needed that functions to build an image of the product or place of business. By using offline and online promotion methods. The purpose of this Community Service activity is expected to be tempe industry playersable to increase sales in order to achieve economic prosperity in the village.
Penerapan Kualitas Bahan Baku Kayu Pada Usaha Meubel Warsito Desa Jayakarta, Bengkulu Tengah suryani, reni; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 2 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkb.v5i2.179

Abstract

Warsito Furniture Business in Jayakarta Village, Bengkulu Tengah is one of the MSME industries. Starting from himself, Mr. Warsito made a furniture business called Warsito Furniture Business. This business was founded in 1998 with makeshift equipment. With high interest, this business began to develop and was eyed by the Social Welfare Service of Bengkulu Province. The Independent Family Joint Business Group (KUBE) "WARSITO was officially formed on January 1, 2001 and is located in Hamlet I Jayakarta Village, Talang Empat District, North Bengkulu Regency. In increasing the capacity and capability and productivity of the carpentry business, business owners are actively conducting job training with makeshift equipment to produce a quality product. Wood is the main element that determines the quality of a product of furniture or other wood crafts. Furniture was originally a craft industry that produced more artistic aspects. Products with good quality will provide satisfaction value for consumers or customers so that complaints from customer complaints after buying and using the products they buy can be avoided.To achieve the quality or quality as expected, the company must be able to know and apply how to choose the type of material that is good to manage and the factors that can affect the quality or quality of the product during the production process. Keywords: application, quality, wood, furniture, UMKN
Peranan Kemasan Untuk Meningkatkan Pemasaran UMKM Roti Al Batsit Kota Bengkulu Efendi, Fithria habib; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan dan Bisnis Vol. 5 No. 1 (2023): Februari
Publisher : Universitas Dehasen Bengkulu

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

Abstract

UMKM Roti Al Batsit is a small business engaged in the food industry which is located in the city of Bengkulu. As one of the MSMEs, the challenge that must be faced is how to increase product sales and introduce the Roti Al Batsit brand to the public. Therefore, the community service program is entitled "The Role of Packaging to Increase the Marketing of UMKM Bread Al Batsit Bengkulu City". The introduction of unique and easy-to-remember packaging is made so that consumers can easily recognize and remember the Roti Al Batsit brand and give a positive image to the brand. During the implementation of the community service program, an evaluation of the impact of the program was carried out on the UMKM Roti Al Batsit. The evaluation is carried out by comparing product sales before and after the program is implemented. The evaluation results show that the implementation of attractive packaging recognition in proper marketing has succeeded in increasing the number of product sales in the community
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
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 | DOI: 10.70963/jeiam.v1i2.192

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.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Amelya, Tifani Rika Amirah Awanis 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 Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Damarsiwi, Eska Prima Monique Delpania Delpania Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Efenti Gita Torina Eka Sari, Eka Eska Prima Moiuque D Fitriani, Asty Eka Fitriani, Nevi Galung, Mia Margareta Huta Gayatri, Ida Ayu Made Er Meytha Hamid, Darwan Handayani, Sri Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Heskyel Pranata Tarigan Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Inka Nabela Nabela Irwanto , Tito Januarsih, Ayu Jayanti, Titin Dwi Jekzen, Beni Juanida, Erika 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 Nainggolan, Rico Hasudungan Nasution, Suswati Nella Indra Dewi Sijabat Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Oni Yulianti Pabela, Beny Pratiwi, Elisabeth Sekar Ambar Prawitasari , Andriyani Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Refaldo Rolansya Rusminita, Esi Sabil, Alansah Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Samsiah Maripah Sarma, Dimas Titan Putra Selsa Dlayorza Setini, Made Subhi, Ramadan Sukrisno, Sukrisno Sulisti Afriani Sulisti Afriani Sulisti Afriani, Sulisti SURYANI, RENI Susanti , Neri Suswati Nasution Tambuan, Oscar Julius Gamaliel Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tenti Agustin Tifani Rika Amelya Tito Irwanto, Tito 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 Yun Fitriano Yunita Martina Zanroni, Kevin Deyan