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Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Pelatihan Pengelolaan Keuangan Keluarga untuk Masyarakat Pedesaan Azuwandri, Azuwandri; Alfala, Dhika; Hidayah, Nenden Restu
Jurnal Gotong Royong Vol 1 No 1 (2024): Mei
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i1.6296

Abstract

This research discusses the importance of family financial management training for rural communities. Rural communities often face challenges in effectively managing their family finances, due to a lack of necessary knowledge and skills. This training aims to provide a better understanding of how to manage income, organize budgets, and make wise investments. Effective training methods, such as interactive lectures, role plays, and case studies, can be used to improve participants' understanding and skills. By improving financial literacy among rural communities, it is expected to help them make better financial decisions and improve overall family welfare. This article also discusses the challenges that may be faced in delivering financial training in rural areas, including accessibility, culture and economic factors. Further research and sustained efforts are needed to expand the scope of financial training and ensure that rural communities can access the resources they need to improve their financial management.
Sosialisasi Meningkatkan Penghasilan Menggunakan Media Sosial Ibu Rumah Tangga di Majelis Taklim (Lingkar Barat) Masjid Al - Muttahid Annisa, Okta Feranica; Hidayah, Nenden Restu; Afriani, Sulisti; Anggriani, Ida
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6798

Abstract

Socialization activities at the Al-Muttahid Mosque (West Circle) Islamic boarding school aim to empower housewives with digital marketing skills that can increase family income. This socialization includes a basic understanding of digital marketing, use of major digital platforms such as social media and online marketplaces, as well as effective marketing strategies. Through a practical approach and case studies, it is hoped that participants can apply the knowledge gained to promote their products or services more widely and efficiently. The results of this activity are expected to improve housewives' digital marketing skills, expand market reach, and ultimately increase family income. This research uses participatory methods with direct observation and interviews to evaluate the effectiveness of this socialization
Influence Of Inflation, Exchange Rate And Number Of Taxable Businesses On The Receipt Of Value Addition Tax (Study At The Regional Office Of DJPB Bengkulu Province) Susena , Karona Cahya; Hamid, Darwan; Hidayah , Nenden Restu
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.249

Abstract

Value Added Tax is a tax imposed on the consumption of goods and services within the customs area. The contribution of Value Added Tax is considered important for state income because it is the second largest contributor to this type of tax. Value Added Tax is directly related to people's behavior in consuming goods and services which is closely related to the macroeconomic conditions of a country, therefore this research uses macro-economic variables in the form of inflation and the rupiah exchange rate. Apart from that, internal roles to maximize Value Added Tax revenues also need to be considered, such as the number of Taxable Entrepreneurs who have the obligation to collect, deposit and report Value Added Tax payable. Data on inflation, rupiah exchange rate and number of Taxable Entrepreneurs used are secondary data from 2010-2014. This type of research uses explanatory research using a quantitative approach method. Based on the independent variables in the form of inflation data, the rupiah exchange rate and the number of Taxable Entrepreneurs, while the dependent variable uses Value Added Tax revenues, the analysis technique used is multiple linear regression analysis. Based on the t and F hypothesis tests, the independent variable has a partial and simultaneous influence on the dependent variable. Based on the Adjusted R Square value, it shows that the dependent variable can be explained by 51.3% by the independent variable.
Tax Compliance Analysis Of Individual Income Taxpayers In The Era Of Tax Digitalization: Study At Indonesian Tax Office Susena , Karona Cahya; Wulandari, Annisa; Hidayah , Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v1i2.243

Abstract

This study analyzes individual income taxpayer compliance levels in the context of tax digitalization in Indonesia. The main focus is identifying factors affecting tax compliance in the digital era and the effectiveness of digital tax system implementation in improving taxpayer compliance. Using a mixed-method approach involving 450 individual taxpayer respondents and secondary data from 10 Tax Offices, the research finds that digital literacy levels, system ease of use, and digital service quality significantly positively affect tax compliance. Results show a 24% increase in formal compliance and 18% in material compliance after digital tax system implementation. These findings provide important implications for digital taxation policy development in Indonesia.
Factors Influencing Customers' Decisions To Save At Bengkulu Bank, Manna South Bengkulu Branch Pabela, Beny; Susanti , Neri; Hidayah , Nenden Restu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i1.879

Abstract

This research aims to determine the influence of service quality, interest rates, banking facilities and promotions on customers' decisions to save at Bank Bengkulu, Manna South Bengkulu branch. The sample used in this research was 100 customers who saved at Bank Bengkulu, Manna Bengkulu Selatan branch. Data collection uses a questionnaire and the analysis methods used are validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of this research show that the value of Y = 0.581 + -0.063 (X1) + 0.197 (X2) + -0.081 (X3) + 0.923 (X4) with a positive regression direction means that service quality has a significant effect on customers' decisions to save, because the significant value is 0.000, which is smaller than 0.05. This means that the quality of service will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Interest rates have a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that the interest rate will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Banking facilities have a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that banking facilities will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Promotion has a significant effect on customers' decisions to save at Bank Bengkulu Manna South Bengkulu branch because the significant value of 0.000 is smaller than 0.05. This means that the promotion will increase customers' decisions to save at Bank Bengkulu, Manna Bengkulu Selatan branch. Service quality, interest rates, banking facilities and promotions have a significant effect on customers' savings decisions so that the initial hypothesis proposed is proven (Ha is accepted). This means that there is a significant influence on service quality, interest rates, banking facilities and promotions on customers' decisions to save together. The coefficient of determination R square is 0.91. This means that service quality, interest rates, banking facilities and promotions influence customers' savings decisions 78% while the remainder (10078% = 22%) is influenced by other causal factors not examined in This study.
The Influence Of Leadership Style, Motivation, Discipline And Workload On Employees’ PerformanceAt The Food Security Service Of Bengkulu Province Rusminita, Esi; Irwanto, Tito; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.7667

Abstract

Leadership is at the same time a manager who must organize, give orders as well as protect his subordinates, namely employee performance and solve problems that arise. The purpose of thisstudy was to determine the effect of the leadershipstyle of the Head of Service on employee performance at the Food SecurityService of Bengkulu Province. The sample in this study were 50 employees whoworked at the Food Security Service of Bengkulu Province. Data collection using questionnaires and analysis methods used are validity test analysis, reliabilitytest, multiple linear regression, coefficient of determination R2 and hypothesis testing.Based on the results of thestudy, the multiple linear regression equation isY = 2.643 + 0.013X1 + 0.026X2 + 0.268X3 + 0.653X4 + e. Variable X1(Leadership Style) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 <0.01, it can be concluded that hypothesis 1 is accepted. Variable X2 (Motivation) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 <0.01, it can be concluded that hypothesis 2 is accepted. Variable X3 (Discipline) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 <0.05, it can be concluded that hypothesis 3 is accepted. Variable X4 (Workload) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 <0.05, it can be concluded that hypothesis 4 is accepted. The simultaneous test results show that H0 is rejected and Ha is accepted, between the independent variables, namely X1 (leadership style), X2 (motivation), X3 (discipline), X4 (workload), have a significant effect together on employee performance (Y) because the significant value of 0.01 is less than 0.05.
Analysis Of Financial Statements To Assess Performance At PT Unilever Indonesia Tbk Putri, Alda Ayu; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.349

Abstract

According to the findings of the research, it can be demonstrated that PT Unilever Indonesia Tbk is a manufacturing company that is listed on the Indonesia Stock Exchange. The ratios present in the financial statements can convey tidbits of information about the company's ability to manage its resources, fulfill short-term and long-term debt obligations, and establish strategic plans. An assessment of financial performance and analysis of financial statements is crucial, as it offers management a clear understanding of the company's status and can serve as a fundamental basis for decision-making. This analysis aids management in recognizing operational strengths and weaknesses, as well as identifying potential opportunities. this also helps to ensure the sustainability and growth of the business by delivering accurate information regarding the company’s financial health, operational performance, and potential risks.
The Influence Of Discount And Promotion Programs On Alfamart Consumers' Purchase Decisions General Sudirman Manna South Bengkulu Selsa Dlayorza; Monique, Eska Prima; Hidayah, Nenden Restu
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.353

Abstract

This study employed an associative survey method with a quantitative approach. The sample consisted of 171 Alfamart consumers, using a purposive sampling technique. Data collection used a questionnaire. Quantitative data analysis was conducted using multiple linear regression analysis and hypothesis testing, consisting of t-tests and F-tests. The results showed that discount programs influenced purchasing decisions among consumers at Alfamart, Jalan Jenderal Sudirman, Manna, South Bengkulu, with a calculated t value > t table (3.441 > 1.65403) and a significance level of 0.001 < 0.050. Promotions influence purchasing decisions among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with a calculated t value > t table (5.110 > 1.65403) and (sig a = 0.000 < 0.050). Discount programs and promotions simultaneously influence purchasing decisions (Y) among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with an F value of 31.787 > 3.05 and a significance value of 0.000 < 0.05.
Sosialisasi Penjualan Online Facebook Pada Usaha Gula Aren Ibu Israh Desa Bandu Agung Kab.Kaur Nurzam, Nurzam; Kurniawan, Kimas; Hidayah, Nenden Restu; Herliamida, Evi; Astiana, Cemas
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.8552

Abstract

0This research aims to improve Mrs. Israh's knowledge and skills as well as in utilizing the Facebook platform as an online sales medium. Micro,ismall andiimedium enterprises (MSMEs) such as Ms. Israh's palm sugar business have great potential to grow through digital marketing. However, they are often constrained by a lack of understanding and ability to implement online sales strategies. The method0used in this0research is action research by providing socialization and direct assistance on creating a business Facebook account, managing product content, interacting with customers, and utilizing Facebook features for promotion. The0results0of the socialization showed0a significant increase0in participants' understanding of the benefits and how to use Facebook for online sales. Ms. Israh began to actively create and manage her business Facebook page, upload product photos and descriptions, and interact with potential customers. This activity is expected to expand market reach, increase sales volume, and ultimately empower the economy of palm sugar businesses in Bandu Agung Village.
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