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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.
Strategi Merek Pada Keripik Pisang Ameilia, Deva Ameilia; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan & Inovasi Vol. 1 No. 1 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v1i1.258

Abstract

Brand strategy is the management of a brand or brands where there are various         activities or activities that manage all elements that have the goal of forming a brand or brands.Brand strategy implementation is carried out in several steps, such as creating a brand identity for banana chips and using social media. Brand identity is made to introduce the banana chip brand more clearly and up to date in the market, while the use of social media is done so that consumers can easily recognize and remember the chip brand and give a positive image to the brand.  
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.
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Sari, Eka; Wagini, Wagini; Hidayah, Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.2

Abstract

the cash sales accounting system is a system carried out by the company by requiring the buyer to pay the price in advance before the goods are handed over by the company to the buyer. cash sales information system includes related functions, documents used, accounting records used, network procedures that make up the system. methods of data collection using field research is to directly review the company by means of observation, interviews and documentation. this type of research uses comparative descriptive, while the analytical method used is a comparative method.the results of the research on cash sales accounting information systems are carried out by comparing cash sales information including related functions, documents used, accounting records used, network procedures that form the system. so from the results of the study it was concluded that the comparison of cash sales accounting information systems when viewed from the purpose of the accounting information system was appropriate/adequate and can be said to be good, this can be seen from the responsibilities of each section that has carried out its duties according to the given authority.
Investment Training To Conquer Future Economic Challenges Sabil, Alansah; Hidayah , Nenden Restu
Journal of Applied Financial Management Vol. 1 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i1.704

Abstract

In order to answer increasingly difficult financial problems in the future. In this framework, the financial-based service strategy through awareness of understanding the basic principles related to fund placement, financial management, to the cruciality of systematic financial planning for the sustainability of life. The participants in this financial training are mostly students and Bengkulu residents. This financial-based service includes several stages: (1) preparation and planning; (2) Procurement of training; (3) Evaluation and Further Assistance. In addition to this, this training also examines crucial aspects from consumer behavior that can be an obstacle to saving and investment habits. Through the holding of PKM through this training, it is hoped that the younger generation can have the readiness and wisdom to answer economic problems, and can take the right investment steps for the future. This training is expected to be used as a start to realizing a society that has financial independence in the future.
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