Article Per Year (5 Year)
p-Index From 2021 - 2026
1.955
P-Index
This Author published in this journals
All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside West Science Accounting and Finance APPA : Jurnal Pengabdian Kepada Masyarakat Journal of Business Administration and Strategy Global Journal of Taxation and Fiscal Policy
Nofitasari, Susi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Literature Review on the Relationship Between Taxation and Social Welfare Across Various Countries Nofitasari, Susi; Putri, Risa Haruman
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

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

Abstract

This study analyzed the relationship between taxation and social welfare in various countries by conducting a systematic literature review. The research aims to identify key factors influencing tax compliance and the role of taxation in income redistribution and welfare financing. The study adopts a qualitative approach by analyzing academic literature, policy reports, and empirical findings from reputable sources. The results indicate that progressive taxation significantly contributes to social welfare enhancement in high-income countries, whereas developing nations face challenges such as low tax compliance and administrative inefficiencies. The findings highlight the importance of tax education, digital taxation systems, and transparent policies in improving compliance and maximizing welfare benefits. Moreover, the study underscores the need for inclusive tax reforms that ensure fair distribution of tax burdens while optimizing revenue allocation for public services. Policymakers should focus on strengthening institutional frameworks, enhancing technological adoption, and fostering public trust to improve the effectiveness of taxation in supporting social welfare. This research provides in-depth insights into global taxation trends and policy recommendations for developing more equitable and efficient tax systems.
Integrasi Administrasi Bisnis dan Literasi Pajak dalam Penguatan UMKM Gula Merah Nira Kelapa Berbasis Kolaborasi Pemerintah Desa di Pulau Sebesi Nuryana, Risma Pitriani; Nofitasari, Susi; Amartiwi, Yasinta
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 5 (2026): APPA : Jurnal Pengabdian kepada Masyarakat (INPRESS)
Publisher : Shofanah Media Berkah

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas usaha UMKM gula merah nira kelapa di Pulau Sebesi melalui integrasi administrasi bisnis dan literasi pajak berbasis kolaborasi dengan pemerintah desa. Permasalahan utama yang dihadapi UMKM meliputi pencatatan keuangan yang belum tertib, rendahnya pemahaman administrasi usaha, serta minimnya literasi perpajakan yang berdampak pada keterbatasan akses pembiayaan dan legalitas usaha. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, pendampingan, dan koordinasi lintas pemangku kepentingan desa. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM terhadap pencatatan administrasi bisnis sederhana, kesadaran kewajiban pajak UMKM, serta terbentuknya sinergi antara UMKM dan pemerintah desa dalam mendukung keberlanjutan usaha. Kegiatan ini berkontribusi pada penguatan tata kelola UMKM berbasis potensi lokal dan mendorong kemandirian ekonomi masyarakat Pulau Sebesi.
The Influence of Formation Culture, Organization and Job Satisfaction to Commitment of Education Personnel At New College Wijaya, Acum; Supriyanto; Nofitasari, Susi
Journal of Business Administration and Strategy Vol. 2 No. 1 (2026): January
Publisher : Universitas Indonesia Mandiri

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

Abstract

This study aims to examine the influence of organizational culture and job satisfaction on organizational commitment among educational staff at newly established private higher education institutions. Newly founded universities face challenges in developing a strong organizational culture while simultaneously maintaining job satisfaction to foster long-term employee commitment. This research employed a quantitative approach using a survey design. The population consisted of all educational staff at a private university in South Lampung Regency that has been established for less than five years. A total of 35 respondents were selected using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis. The results reveal that job satisfaction has a positive and significant effect on organizational commitment when tested partially. In contrast, organizational culture does not have a significant partial effect on organizational commitment. However, simultaneous testing indicates that organizational culture and job satisfaction together have a positive and significant influence on organizational commitment. These findings suggest that in newly established higher education institutions, job satisfaction plays a dominant role in shaping the commitment of educational staff, while organizational culture requires time to be fully internalized. This study recommends that new universities prioritize policies aimed at improving job satisfaction and continuously strengthening the internalization of organizational culture to enhance organizational commitment among educational staff.
PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA UMKM: STUDI EMPIRIS DI KABUPATEN LAMPUNG SELATAN Nofitasari, Susi; Alfina, Alfina
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.176

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in encouraging regional economic growth, including in South Lampung Regency. However, limited access to formal financial services and low levels of financial literacy are still the main obstacles affecting the performance of MSME businesses. This study aims to analyze the influence of financial inclusion and financial literacy on the business performance of MSMEs in South Lampung Regency. This study uses a quantitative approach with a survey method. Primary data was obtained through the distribution of questionnaires to MSME actors who were used as research respondents. The data analysis technique used is multiple linear regression analysis (or SEM-PLS, adjustable) to test the influence of financial inclusion and financial literacy variables on MSME business performance. The results of the study show that financial inclusion and financial literacy have a positive and significant effect on the performance of MSME businesses. The findings of this study are expected to be the basis for local governments, financial institutions, and related stakeholders in formulating policies and programs for empowering MSMEs that are oriented towards increasing access to and understanding of finance to encourage the sustainability and competitiveness of MSMEs in South Lampung Regency.
Co-Authors acum wijaya Alfina, Alfina Amartiwi, Yasinta Haruman Putri, Risa Putri, Risa Haruman Risma Pitriani Nuryana Supriyanto Tomy, Chairian