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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Bima Journal : Business, Management and Accounting Journal Jurnal Fokus Manajemen Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Multidisciplinary Journals Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Journal of Applied Financial Management (JAFM) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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Strategi Pengelolaan Usaha Berbasis Digital Untuk Meningkatkan Efisiensi Operasional Karona Cahya Susena; Nenden Restu Hidayah
Jurnal Dehasen Mengabdi Vol 5 No 2 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v5i2.11164

Abstract

Limited manual business management remains a major obstacle for micro, small, and medium enterprises (MSMEs) in improving operational efficiency. This community service aims to enhance operational efficiency through digital-based business management strategies. The method used includes training and assistance in using digital applications for financial recording and inventory management. Evaluation was conducted using pre-test and post-test as well as direct observation. The results show an increase in operational efficiency by 55%, indicated by faster transaction recording and more accurate inventory management. Additionally, participants’ understanding of digital technology increased by 60%. This program positively impacts business performance and data-driven decision-making. It is recommended to provide continuous assistance and digital infrastructure support.
Pendampingan Manajemen Keuangan UMKM dalam Penyusunan Pembukuan Usaha Sederhana Karona Cahya Susena; Nenden Restu Hidayah; Heskyel Pranata Tarigan; Nevi Fitriani
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.11310

Abstract

Financial management is an essential aspect of the sustainability of micro, small, and medium enterprises. However, several MSME actors in Bengkulu City still face difficulties in recording transactions, separating personal and business finances, and preparing simple financial reports. This community service activity aims to improve MSME actors’ ability to prepare simple business bookkeeping through financial management assistance. The implementation method included partner needs identification, pre-test, financial recording training, cash book preparation practice, mentoring, post-test, and evaluation. The activity involved 25 MSME actors in Bengkulu City. The results showed an increase in participants’ average understanding from 46 in the pre-test to 78 in the post-test, or an improvement of 69.6%. In addition, participants began to record daily transactions, separate personal and business finances, and prepare simple cash reports. This activity indicates that practice-based mentoring can improve MSME financial management skills and support more structured business decision-making
The Influence Of Digital Marketing On Consumer Purchasing Decisions On Precast Concrete Products At Pt. Super Beton Prima Ayu Januarsih; Sri Handayani; Nenden Restu Hidayah
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1344

Abstract

The purpose of this study is to determine the influence of social media on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima to determine the effect of search engine optimization on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima. The results showed that the regression equation obtained from the type of research used in this study is a quantitative method. The results showed that the regression equation obtained from the research results is as follows: From the calculation with SPSS, the regression equation is obtained: Y = 7.205 + 0.914X1 + 0.630 X2 + 0.563 X3 + 0.528 X4. There is an influence of social media (X1) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000 <0.05 and t count>t table (5.320> 1.665) thus Ho is rejected and Ha is accepted. There is an influence of Search Engine Optimization (X2) on purchasing decisions (Y) at PT. Super Beton Prima with a significance value of 0.001 < 0.05 and t count> t table (8,780>1,665) thus Ho is accepted and Ha is rejected. There is an influence of marketing content (X3) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000<0.05 and tcount>ttable (7,714> 1,665). Thus Ho is rejected and ha is accepted. There is an effect of paid advertising (X4) on the purchasing decision (Y) of on PT. Super Beton Prima with a significance value of 0.001 <0.05 and t count> t table (5.571>1.665). Thus Ho is rejected and ha is accepted. The value of Fsig is 0.000<0.05 and and F count>F tabel (351,219>2.72), so it can be concluded that together social media, search engine optimization, content marketing and paid advertising have an effect on purchasing decisions at PT. Super Beton Prima.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Nenden Restu Hidayah; Karona Cahya Susena; Gioni Ogriansyah
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.
Taxation Optimization Strategis In Indonesia To Increase National Revenue Karona Cahya Susena; Nenden Restu Hidayah; Andika Cahya
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.v1i2.193

Abstract

Tax revenue plays a crucial role in financing national development and maintaining fiscal stability. However, tax collection in Indonesia has yet to reach its optimal potential. To increase national revenue, tax optimization strategis are needed, including improving tax compliance, reforming the tax system, and enhancing public tax literacy. Additionally, strengthening the tax base, monitoring tax avoidance, and utilizing information technology are vital factors in achieving this goal. Incentives for strategic economic secors and international collaboration to address cross-border tax avoidance can also boost national revenue. By implementing these strategies, Indonesia is expeced to optimize its tax potential and support sustainable national development.
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.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Amandari, Sevti Ameilia, Deva Ameilia 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 Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Efenti Gita Torina Eka Sari, Eka Eska Prima Moiuque D 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 Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Inka Nabela Nabela Jayanti, Titin Dwi 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 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 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 SURYANI, RENI 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