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All Journal Jurnal Pusat Manajemen Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian
Ogriansyah, Gioni
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Hidayah, Nenden Restu; Susena, Karona Cahya; Ogriansyah, Gioni
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.
Peningkatan Identitas Wilayah Melalui Plang Jalan: Studi Kasus Program KKN Tematik Di RT 08 Pematang Gubernur Ogriansyah, Gioni; Yodista, Yodista; MW , Rahmat Nurwahid; Saputra , Wahyu Adi; Wahyudi, Ikbal; Putra, Dwingki Marta; Irwanto, Tito; Abi, Yudi Irawan
Jurnal Karya Nyata Pengabdian Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i1.311

Abstract

The lack of street signs in RT 08 Pematang Gubernur makes it difficult for residents and visitors to find locations and weakens the area’s identity. This community service program aims to strengthen local identity through street sign installation. This research used a qualitative case study method with observation, interviews, and documentation. The results show that the signs improved navigation, strengthened residents’ sense of belonging, and enhanced the area’s organized image. Challenges included limited funding and incomplete street name data. This program proves that simple street signs can support local identity if planned and maintained collectively.
The Influence Of Character, Competence And Literacy Digital To Employee Performance At Smkn 1 Bengkulu Selatan Ogriansyah, Gioni; Anggriani , Ida; Effendi , Bahman
Jurnal Pusat Manajemen Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpm.v2i2.1024

Abstract

The purpose of this study is to determine  the influence of Character, Competence, and Digital Literacy on Employee Performance at SMK Negeri 1 South Bengkulu. The type of research used in this study is a quantitative method. Based on the results of multiple linear regression analysis, the equation was obtained: Y = 3.431 + 0.268X₁ + 0.147X₂ + 0.506X₃ +0,752. The results of the partial test (t-test) showed that  the Character variable (X₁) had a positive and significant effect  on Employee Performance (Y) with a tcal value = 7.636 > ttable = 1.983 and significance = 0.000 < 0.05. Competency Variable (X₂) also has  a positive and significant effect  on Employee Performance with tcount = 3.983 > ttable = 1.983 and significance = 0.000 < 0.05. Furthermore,  the Digital Literacy variable (X₃) provided the most dominant influence, with tcount = 17.953 > ttable = 1.983 and significance = 0.000 < 0.05. Simultaneously (F test), the three variables had a significant effect on Employee Performance, with the value of Fcal = 1049.012 > Ftable = 3.07 and significance = 0.000 < 0.05. The determination coefficient value (R²) of 0.969 shows that Character, Competence, and Digital Literacy together  are able to explain 96.9% of the variation in Employee Performance, while  the remaining 3.1% is explained by other factors outside this research model. Thus, it can be concluded that the better the character, the higher the competence, and the stronger the digital literacy of employees, the higher the performance of employees at SMK Negeri 1 South Bengkulu.
Co-Authors Abi, Yudi Irawan Effendi , Bahman Hidayah, Nenden Restu Ida Anggriani Karona Cahya Susena, Karona Cahya MW , Rahmat Nurwahid Putra, Dwingki Marta Saputra , Wahyu Adi Tito Irwanto, Tito Wahyudi, Ikbal Yodista, Yodista