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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Manajemen dan Ekonomi JAKBS (JIMBE) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Sains Student Research JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan INTERDISIPLIN: Journal of Qualitative and Quantitative Research Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Journal of Sharia Business Management Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Dini Vientiany
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Pentingnya Pemahaman Dasar-Dasar Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak Yauma Afriyanti; Septian Dwi Cahya; Imel Santika; Dini Vientiany
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.273

Abstract

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.
Overview Studi Kelayakan Bisnis Untuk Keberhasilan Dan Keberlanjutan Usaha Lisa Qamara; Andrian Febriansyah; Deri Kurniawan; Dini Vientiany
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A business feasibility study is a comprehensive evaluation process that aims to assess the potential success of a business idea before it is implemented. The process includes analyzing various aspects such as market, technical, legal, financial, and socio-economic impacts. In the market aspect, research is conducted on demand, potential market segments, and effective marketing strategies. Technical aspects include infrastructure, technology and human resource requirements. The financial evaluation examines projected revenues, costs, cash flow, and investment feasibility. In addition, the legal and socio-economic analysis highlights regulatory compliance and the impact of the business on the environment and society. The results of the feasibility study help decision-makers to assess whether the business can be continued, modified or cancelled, thereby reducing the risk of failure and maximizing the chances of success. A business feasibility study is an important tool in strategic planning to ensure a business can grow sustainably.
Ethics Of Government Organizations In Indonesia Dini Vientiany; Fiarinda Putri Syahrani; Mutiara Liza; Rini Fadilla Tunnisa
INTERDISIPLIN: Journal of Qualitative and Quantitative Research Vol. 1 No. 3 (2024)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/interdisiplin.v1i3.36

Abstract

Ethical values that live and apply in a society, are not just personal beliefs for its members, but also become a set of institutionalized norms. In other words, an ethical value must be a reference and guideline for action that brings moral consequences and influences. In government ethics, there is a prevailing assumption that through ethical appreciation, an apparatus will be able to build a commitment to make himself an example of goodness and maintain government morality.
Transformasi Budaya Organisasi: Menuju Organisasi Yang Adaptif Dan Modern Dini Vientiany; Aulia Hafsah Pane; Usna Nur Indah; Delvi Salwa Nakita
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2678

Abstract

Organizational culture is a pattern of beliefs and values that are understood, internalized, and practiced by an organization. Every organization has a unique culture that characterizes the organization which has an important role because a good culture provides comfort and supports the performance of members. In the modern era, in order for the organization to continue to run and survive, the organization must be able to adapt, one of which is by transforming or changing the culture in the organization itself. The success of the transformation can be measured by how the organization overcomes and reduces the risk of resistance that is likely to arise from its members.
Pajak Penghasillan Pasal 26 Dini Vientiany; Nur Ajizah Harahap; Sony Raudha; M Fikri Ariga
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1213

Abstract

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.
Analisis Pentingnya Meningkatkan Pengetahuan Akan Dasar-Dasar Perpajakan Bagi Generasi Milenial Dwiki Wardana Syah; Ryan Hidayat; Ridho Ramadiansyah; Lazuardi Yusuf Suharto; Dini Vientiany
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.235

Abstract

Increasing the level of understanding about taxation for the nation's next generation, namely the millennial generation, is very important to create the next generation who understand and obey taxation in order to realize a bright future for the nation. The qualitative approach method is the research methodology used in this research journal, and the type of research is literature study or also library research where this research method collects data through studying and understanding theories from related literature or different sources. The findings from this research are that it is very important for the millennial generation to be provided with knowledge about the basics of taxation as early as possible, so that the millennial generation can understand how important taxes are for the development of the country
EVALUASI KEBIJAKAN PEMUNGUTAN PAJAK DAERAH DAN RETRIBUSI DAERAH BERDASARKAN UNDANG-UNDANG NOMOR 1 TAHUN 2022 Rima Mutia; Hayatun Maira; Andika Mawahyudi; Dini Vientiany
JURNAL ILMIAH RESEARCH STUDENT Vol. 2 No. 2 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v2i2.5435

Abstract

Pajak daerah dan retribusi daerah merupakan komponen utama Pendapatan Asli Daerah (PAD) dalam mendukung kemandirian fiskal daerah. Namun, pelaksanaan pemungutannya selama ini kerap menghadapi permasalahan regulatif, administratif, dan teknis. Sebagai respons terhadap kondisi tersebut, pemerintah mengundangkan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah (UU HKPD) yang membawa perubahan signifikan terhadap sistem pemungutan pajak dan retribusi daerah. Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan tersebut dari aspek normatif dan implementatif. Metode penelitian yang digunakan adalah metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual, disertai dukungan data sekunder dari DJPK, BPK, dan BPS. Hasil penelitian menunjukkan bahwa secara normatif, UU HKPD telah merumuskan kerangka kebijakan yang lebih terstruktur dan efisien, antara lain melalui penyederhanaan jenis pajak dan retribusi, penguatan prinsip keadilan fiskal, serta integrasi teknologi informasi. Namun, di tingkat implementasi, masih ditemukan tantangan serius, seperti keterbatasan SDM, infrastruktur digital yang belum merata, serta belum optimalnya harmonisasi regulasi daerah. Oleh karena itu, diperlukan upaya penguatan kelembagaan, pengawasan terintegrasi, dan edukasi wajib pajak agar tujuan reformasi fiskal dalam UU HKPD dapat tercapai secara menyeluruh.
HALAL CERTIFICATION SOCIALIZATION AND UNDERSTANDING IN THE UTILIZATION OF THE FREE SIHALAL PROGRAM IN CHIPS MSMEs IN SOUTH SIBOLGA DISTRICT SIBOLGA CITY Dewi Sundari Tanjung; Suriana; Riny Viri Insy Sinaga; Rodi Syafrizal; Dini Vientiany; Liza Widya Hasyim
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3566

Abstract

One of Of the three main pillars (Tri Dharma) that must be implemented by lecturers in higher education, in addition to education and teaching as well as research and development, community service is an activity carried out by lecturers in collaboration with MSMEs in the Sibolaga district of Sibolga city. The free SI HALAL program from the Halal Product Guarantee Agency (BPJPH) is a great opportunity for Micro and Small Enterprises (MSMEs) to obtain halal certificates at no cost. However, the lack of information and understanding of this certification process is a major obstacle among MSMEs, especially chili chip MSMEs in the South Sibolga District of Sibolga City. This community service activity aims to socialize the importance of halal certification and provide technical understanding in utilizing the free SI HALAL program. The method used is a participatory approach through counseling, interactive discussions, and technical assistance. The results show an increase in understanding and motivation of MSMEs to register their products in the halal certification system. This activity is expected to be the beginning of increasing the competitiveness and business desires of local MSMEs based on halal principles.
Driving Repurchase Intention in E-Commerce: The Synergistic Role of Promotional Innovation and User Experience among Lazada Consumers Tambunan, Debora; Mega Hernawati Harefa; M Chandra Wibowo; Dini Vientiany; Affendy Abu Hassim
Journal of Business Integration Competitive Vol. 2 No. 1 (2025): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v2i1.28

Abstract

This study is to examine the impact of promotional innovation and user experience on the repurchase intentions of Lazada consumers in Medan City, both individually and collectively. This study also aims to enhance comprehension of how new advertising techniques and gratifying user experiences might augment consumer loyalty in the digital marketplace. The methodology employed is quantitative, utilizing a survey technique. Data were gathered from 200 Lazada users in Medan City, chosen through purposive sampling based on the criterion of having shopped at Lazada multiple times and being residents of Medan. The Partial Least Squares–Structural Equation Modeling (PLS-SEM) method was used to analyze the data and examine the association between the research variables. SmartPLS 4.0 software was used to do this. The data shows that both promotional innovation and user experience have a favorable and significant effect on the intention to buy again, both on their own and together. This analysis shows that good user experiences and inventive marketing methods are important for getting people to buy again and making them more loyal. This study enhances the digital marketing literature by elucidating the synergistic impact of promotional innovation and user experience on consumer repurchase intention, specifically within the realm of e-commerce in Indonesia. These findings underscore the necessity for e-commerce entities such as Lazada to cultivate creative promotional techniques and enhance the user experience to foster enduring consumer loyalty and bolster competitiveness in the digital age. This study was limited to Lazada customers in Medan City; hence, the findings may not be applicable to other regions or e-commerce platforms with distinct consumer demographics
Pengenalan Balanced Scored sebagai Organisasi Bisnis Lafifah Ulfah Dalimunthe; Najwa Khalilah Harahap; Dini Vientiany
Jurnal Bintang Pendidikan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i3.3116

Abstract

Performance measurement is an essential thing for a company. To become the winner in this global competition world, the company has to show a performance improvement from period to period. Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. In dead, the Balanced Scorecard Concept is a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.
Co-Authors A Halim Abdillah Fuad Abdurahman Abdurrahman Ade Aulia Riski Adisty Aulia Zahra Affendy Abu Hassim Afiyah Dwi Astri Afni Haryanti Harahap Afsah Sandy Tarigan Agfahmi Dinata Ahmad Ibnu Harahap Ahmad Ramdhani Mungkur Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Adelia Amanda Mutiara Amelia Husna Amin Hou Andika Mawahyudi Andrian Febriansyah Anggara Rifandi Anggi Maydistra Sukma Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Anggun Rohaya Putri Munthe Annisa Afwani Annisa Aulia Azzahra Annisa Febrianda Annisa Fitri Adina Hutabarat Armita Isnaini Munthe Arofiani Mutmainah Asnawi Asnawi Aulia Hafsah Pane Aulia Syahfitri Awaliya Awaliya Awie Alpany BR Sitorus Ayu Hani Marsani Tanjung Azzahra Dinda Aulia Budi Februari Cici El Dirrah Syafitri Citra Annisa Ginting Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Debora Tambunan Della Alvionita Delvi Salwa Nakita Deri Kurniawan Devi Andriyani Devita Devita Dewi Sundari Tanjung Dian Faturrahman Siregar Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Dinda Nurayuni Humaira Dwi Amanda Tanjung Dwi Febrina Dwiki Wardana Syah Eliza putri Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fadillah Syafitri Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Feby Salsabila Dasril Fiarinda Putri Syahrani Fidya Purnama Fitri Nabila Hasibuan Fitri Ramadani Fitria Amania Fridea Ramadhani Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Hastiani Nasution Haura Afnani Zanjabila Hayatun Maira Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khatimah Husnul Khotima Imel Santika Indra Rizki Hasibuan Intan Juwita Damanik Istiqomah Jumriani Siregar Kanaya Dzuhuraina Aura Indra Tambunan Khaila Calsa Fhadillah Khairunnisa Khalida Khoirotunnisa Limbong Kia Napisa Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lazuardi Yusuf Suharto Lisa Qamara Liza Widya Hasyim Lou Fatahilla Luthfia Masfanur M Chandra Wibowo M Fikri Ariga M. Khadafi Harza M.Aidil Syahputra Marizqa Mustika Dara Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Mega Hernawati Harefa Meitia Ivanka Mella Afrina Meyla Dwi Bastina Miranti Agustina Miratul Imaniah Muhammad Abdillah Pratama Aminullah Muhammad Fahri Muhammad Farhan Zuhdi Muhammad Fathoni Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Mutiara Liza Nabila Chairunnisa Br. Karo Nabilah Irwani Nadia Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nazhan Zahira Nazla Minda Mahira Nazryva Nur Muthia Neng Risya Nesya Aulia Nidaul Husna Nonita Fitriani Harahap Nur Ajizah Harahap Nur Eliza Siregar Nur Widya Ningsih Nuraisah Nurhani Syasalbilah Nurhidayah Nurhikmah Berasa Nurkhaliza Nurkhaliza Nyak Angeli Ajianing Ocha Pratika Panisa Panisa Popi Dea Ananda Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Rania Atikah Putri Ratih Amelia Reihan Mahendra Ridho Ramadiansyah Rilly Amanda Rima Mutia Rini Fadilla Tunnisa Riny Viri Insy Sinaga Riri Dwita Putri Risa Adelila Hasibuan Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Rosuli, Fitra Amar Ruli Pebrina Br Sitepu Ryan Hidayat Sabhi Febrian Sadepa Putri Br Sinulingga Saibarani Nabila Said Agil Lubis Salsabila Rambe Salsabila Sofiya Wardani Sariyani Sariyani Sasa Marissa Septian Dwi Cahya Shafa Sizli Kania Sherin Aulia Putri Shety Sugiarti Lubis Silviani Pulungan Sindy Aulia Sari Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi Siti Khairani Siti Nurhaliza Siti Zuhairoh Ritonga Sony Raudha Sri Anjani Sri Rahayu Ningsih Sri Rejeki Sri Wahyuni Stefani Suriana Syafira Okta Vionna Wirya Syafrizal, Rodi Syahla Nabila Syarif Adillah Ramadhan Nasution Syarifa Tommy Syawaliya Arifa Tamlija Tasya Nadilla Thasya Virdinia Tiara Tirta Dewi Tri Anisa Audina Lubis Try Wahyuni Mawatdah Usna Nur Indah Vany Fadillah Bastian Vivi Rahmadani Siregar Wa Ode Jeslin Wahyudin Wahyudin Widiya Wati Widya Anggraini Yabib Fikri Rambe Yauma Afriyanti Yusra Lestari Harahap Zahir Muhammad Fadhilah Harahap