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Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Nenden Restu Hidayah; Karona Cahya Susena; Shendi Putra Alpino
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.v1i2.194

Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
The Importance Of Taxawareness In Supporting National Development Karona Cahya Susena; Nenden Restu Hidayah; Rico Hasudungan Nainggolan
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.v1i2.195

Abstract

Taxes play a vital role as the backbone of national development, serving as the primary source of state revenue to finance infratructure, education, healthcare, and social welfare programs. Public awareness of tax compliance is crucial for ensuring the sustainability of these efforts. This article explores the importance of tax awareness in supporting national progress, particularly its role in funding publiic infrastructure, enhancing social welfare, and maintaining economic stability. Furthermore, it addresses the negative impacts of low tax compliance and proposes strategies to increase tax awareness, such as education, transparency, simplifying tax systems, and enforcing regulations. Improving tax awareness is essential to fostering shared responsibility and creating a prosperous and equitable society.
The Influence Of Work Discipline, Work Motivation, And Job Satisfaction On The Performance Of Village Office Employees In Seluma Sub-District, Seluma Regency Beni Jekzen; Ida Anggriani; Nenden Restu Hidayah
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.473

Abstract

Employee performance is one of the important elements in an organization's success, especially in the context of public service that directly interacts with the community. Therefore, to achieve optimal performance, attention must be given to several influencing factors, such as work discipline, work motivation, and job satisfaction. The purpose of this study is to determine the Influence of Work Discipline, Work Motivation, and Job Satisfaction on the Performance of Village Office Employees in Seluma District, Seluma Regency. The data collection method in this study used a questionnaire technique, with a sample of 70 respondents. The results of the study show that the multiple linear regression equation is Y =-2.812 + 0.372X₁ + 0.511X₂ + 0.186X₃ + 1.495. The positive coefficients indicate a positive or unidirectional relationship between Work Discipline (X₁), Work Motivation (X₂), and Job Satisfaction (X₃) on Employee Performance (Y) in the village offices of Seluma Sub-District, Seluma Regency. The test results for work discipline (X₁) show a t-value of 2.704 > 1.668 and a significance level of 0.009 < 0.05, indicating that Hₐ is accepted and H₀ is rejected. This means that work discipline (X₁) has a positive and significant effect on employee performance. The test results for work motivation (X₂) show a t-value of 3.763 > 1.668 and a significance level of 0.000 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that work motivation (X₂) has a positive and significant effect on employee performance. The test results for job satisfaction (X₃) show a t-value of 3.113 > 1.668 and a significance level of 0.003 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that job satisfaction (X₃) has a positive and significant effect on employee performance. Based on the comparison of the F-count and the F-table value, Fcount is greater than Ftable (39.588 >2.51), leading to the conclusion that the hypothesis is accepted. This indicates a simultaneous effect of work discipline (X₁), work motivation (X₂), and job satisfaction (X₃) on employee performance (Y) in the village offices of Seluma Sub-District, Seluma Regency, as reflected in the significance level of 0.000 < 0.05.
The Effect of Artificial Intelligence Literacy and Entrepreneurial Orientation on the Sustainability of MSMEs in Bengkulu City Karona Cahya Susena; Nenden Restu Hidayah
Jurnal Kewirausahaan & Inovasi Vol. 4 No. 1 (2026): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v4i1.1830

Abstract

This study examines the effect of artificial intelligence (AI) literacy and entrepreneurial orientation on the business sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The rapid diffusion of AI-based tools for marketing, financial recording, and customer service has not been matched by an adequate understanding of AI among local MSME actors, while entrepreneurial orientation is believed to determine how adaptively a business responds to disruption. A quantitative associative approach was used, involving 110 MSME owners selected through purposive sampling. Data were collected using a validated and reliable questionnaire and analyzed using multiple linear regression. The results show that AI literacy and entrepreneurial orientation each have a positive and significant effect on business sustainability, and together explain 56.8% of the variance in sustainability. AI literacy was found to be the more dominant predictor. These findings imply that strengthening AI-based digital skills alongside an innovative, proactive, and risk-taking entrepreneurial mindset is essential for the long-term sustainability of MSMEs in Bengkulu City.
Strategi Pemasaran Produk Tempe Melalui Digital Marketing Julianti br Hutagaol Hutagaol; Karona Cahya Susena; Nenden Restu Hidayah
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 reni suryani; Nenden Restu Hidayah; Karona Cahya Susena
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 Fithria habib Efendi; Nenden Restu Hidayah; Karona Cahya Susena
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
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Eka Sari; Wagini Wagini; Nenden Restu Hidayah
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.
Strategi Merek Pada Keripik Pisang Deva Ameilia Ameilia; Nenden Restu Hidayah; Karona Cahya Susena
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.  
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