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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Surya Pasca Scientia
Sumarno Manrejo
Universitas Bhayangkara Jakarta Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Synergy Between Entrepreneurship Curriculum and Digital Literacy in Fostering Entrepreneurial Intentions Among College Students Indah Rizki Maulia; Sumarno Manrejo; Ari Sulistyowati; Sugeng Suroso
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3174

Abstract

This study aims to explore whether the entrepreneurship curriculum and digital literacy can play a role in enhancing entrepreneurial intentions among students. The research was conducted using a quantitative method, with a sample of 65 college students who had already taken entrepreneurship courses. Data analysis was performed using SEM (Structural Equation Modeling) with SmartPLS 4.0. The results showed a positive and significant influence of the entrepreneurship curriculum and digital literacy on students' entrepreneurial intentions. The findings of this study are expected to serve as input for higher education institutions and digital platform managers to better play their roles in encouraging entrepreneurial intentions among students.   Keywords: entrepreneurship curriculum, digital literacy, entrepreneurial intentions, college students
TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries Sumarno Manrejo; Gilbert Rely; Endah Prawesti; Achmad Fauzi; Alifia Amalia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3242

Abstract

This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The factors that influence compliance tax includes taxpayer income, tax rates, non-taxable income, government administration, commitments as well as coordination between related state institutions tax , level similarity perception about tax between must tax and fiscus , role owner business in collect , deposit as well as report tax . ASEAN countries can always implement all policies in terms of tax collection for corporations and individuals in supporting sustainable development policies, building community welfare and avoiding double taxation. This study aims to compare the treatment of tax policies in ASEAN countries and at the same time provide strategic recommendations in tax management efforts in an effort to increase tax compliance.
The Role of Big Data and Artificial Intelligence Intelligence in Strategic Business Decision Making in the Global era a Literature Review Sumarno Manrejo; Markonah Markonah; Johan Hendri Prasetyo; Yohanes Ferry Cahaya; Herni Pujiati
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol. 15 No. 1 (2026): Jurnal Ilmiah Manajemen Surya Pasca Scientia
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

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Abstract

Study This aim For analyze contribution Big Data and Artificial Intelligence (AI) strategic in the decision-making process decision company , as well as How innovation technology This capable increase effectiveness , accuracy time and precision in determine policy business in the contemporary digital era . Research This done with Systematic Literature Review approach with review 14 works scientific published in range 2023-2025 period . Data source obtained through academic platforms leading including Google Scholar and Semantic Scholar , with specification research that explores correlation between Big Data technology , AI, and business decision -making processes. Findings studies disclose that implementation of Big Data in significant transforming the decision-making process decision through capability real-time analytics , detection market patterns , and optimization performance operational . Meanwhile that , AI plays a role as complementary with his abilities do massive data processing , prediction business , and providing strategic insights . Synergy second technology This capable building a superior value proposition in environment global business . Scope study This limited to analysis document secondary so that need study advanced based approach empirical For strengthen validity findings in various context industry .
Co-Authors Achmad Fauzi Alifia Amalia Ari Sulistyowati Dewi Puspaningtyas Endah Prawesti Gifara Ismatun Naili Herni Pujiati Indah Rizki Maulia Johan Hendri Prasetyo Kezia Eveline Silaen Khairunisa Munyati Markonah Markonah Rely, Gilbert Sugeng Suroso Widhya Nur Enjelina Yohanes Ferry Cahaya