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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha TEKMAPRO Journal of Industrial Engineering and Management agriTECH Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Ilmiah Wahana Akuntansi Cakrawala: Jurnal Litbang Kebijakan JAE (Jurnal Akuntansi dan Ekonomi) MBIA Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis BUDGETING : Journal of Business, Management and Accounting Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Bisnis Dan Industri (EBI) Finansha: Journal of Sharia Financial Management Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi Efektif Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Berajah Journal Indo-MathEdu Intellectuals Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Education, Communication and Economics Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Abdimas Indonesian Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Sosial dan Sains Jurnal Strategi dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Indo-Fintech Intellectuals: Journal of Economics and Business TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Wahono, Puji
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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Peran Penerapan E-Government Terhadap Peningkatan Kinerja Pelayanan Publik pada Instansi Pemerintah Hendrian, Hendrian; Suparno, Suparno; Wahono, Puji; Handaru, Agung Wahyu
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1279

Abstract

The goal to be achieved in this study emphasizes the role of the application of e-government on the performance of public services in government agencies. The method used in this study is literature research using secondary data in the form of books and related journals. The main source of data for this research is scientific articles published in various journals and indexed by google scholar. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this research show that human resources are needed who have adequate competencies on top of technological developments so that implementing E-Government will be easier. Furthermore, it is necessary to have a budget and maximum facilities and infrastructure which can help government workers in providing services. The government must develop e-government, in which there must be channels that are able to answer the challenges of technological developments so that officials can easily adapt to existing developments.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
Cakrawala Vol. 11 No. 2: Desember 2017
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v11i2.19

Abstract

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
ANALYSIS OF CASE STUDY ON TAX DISPUTE OVER SALES DISCOUNTS ON INCOME TAX AND VAT: REVIEW OF LEGAL AND FINANCIAL IMPLICATIONS Ariza, Fiby; Susmala, Windy Fatma; Novelira N, Nindya; Wahono, Puji; Pahala, Indra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13454

Abstract

This study delves into a case study on tax disputes over sales discounts on income tax and VAT, The study examines the legal and financial implications of sales discounts in the realm of e-commerce, emphasizing the importance of tax planning in navigating complexities and ensuring compliance with tax regulations. Highlighting the challenges faced by businesses in addressing tax disputes, the analysis offers valuable insights into the impact of sales discounts on income tax and VAT calculations. By exploring the legal framework and financial implications of tax disputes over sales discounts, the study provides a comprehensive overview of the complexities businesses encounter in the digital economy.
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Mulyo, Sadono; Shafina, Evelyne; Purba, Ayuwinarti; Pahala, Indra; Wahono, Puji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
Co-Authors AA Sudharmawan, AA Abrori, Ali Ade Puspita, Reni Suwandi Agung Dharmawan Buchdadi Agung Feinnudin Agung Wahyu Handaru Agustyana, Nurvanny Ahmad Najib Ahmad, Ahmad Ajitama, Ombih Akbar, Abdul Azhim Alamsyah, Amalia Putri Alfarizi, Alwan Harris Amelia, Mutiara Putri Ameliyaningsih, Tri Anggrainy, Melya Anisa Putri Isnaini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Aryasari, Devita Aryo Prakoso Astuti, Riana Dwi ATI SUMIATI, ATI Aurelia, Romaulina Agatha Ayu Fatmawati Azima, Razy Ulul Azzahra, Verina Dhiva Bambang Saputra Chairani, Fani Charlie Albert Lasuin Christian Wiradendi Wolor Dalimunthe, Sholatia Dara, Yohana Lastri Debora, Tiurma Devi, Nadinda Kartika Dewi Gathmyr Dewi Susita Dewi, Ponco Dwi Handarini Dwi Hapsoro, Dian Elida Novita Endang Silaningsih Fadlullah, Fauzan Fad’li, Ghifari Aminudin Fajriyati, Sausan Famela, Zafia Intan Fasya, Ilman Azmi Febrianti, Mila Feinnudin, A Agung Fitriani, Azmi Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hamdani, Fajri HAMIDAH Hamidah . Hamonangan, Mahardhika Michael Handayani, Wening Hanifah, Nindya Nurul hasanah, Noor Hendrian Hendrian, Hendrian Hendrico, Hendrico HENRY ERYANTO, HENRY Hera Khairunnisa Herry Purnomo Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ika Febrilia Ika Sisbintari Indra Pahala Irawan, Vina Devi Yekti Irsy, Rahmadiani Ismaniar Rahmadaningtyas, Resta Dwi Jadidah, Wanti Nur Karina, Dhiya Syifa Karyadi, Hari Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Marsofiyati, Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar Muhammad Ihsan Mulyo, Sadono Mustofa, Usman Nariswari, Anindya Nisa, Karimatun Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Noven Pramitasari Nur Malikha Ulfah Nurfalah, Sunita Nurhidayah, Dhea Alifia Olivia, Putri Sarah Pahala , Indra Pakpahan, Kristina Evana Permatasari, Annisa Aprilia Pradana, Hendra Andiananta Prasetiyaningsih, Endah Purba, Ayuwinarti Purwana E.S., Dedi Purwana, Dedy Putra, Arie Anggara Rachman, Riza Aulia Ramadhan, Pinolia Ratna Anggraini Rd. Tuty Sariwulan Rebecha Prananta, Rebecha Rhofitania, Rhofitania Rida Prihatni Rivai, Wisnu Anugrah Rizki Firdausi Rachma Dania Romadani, Mutiara Nur Roni Faslah Rosyadhi, Rozi Irfan Safariningsih, Ratna Tri Hari Sakinah, Chyntia Samudra, Akbar Sanjaya, Billy Putra Santi Susanti, Santi Saparuddin Mukhtar Saparuddin Saparuddin Sari, Mutiara Nilam Sari, Septy Dwi Indah Savira, Ultania Yisca Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Shafina, Evelyne Shandy Aditya Shandy Aditya, Shandy SITI MAHMUDAH Sri Zulaihati, Sri Suhartono Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susilowati, Reni Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Wijaya, Andreas Winanto, Rando Wisnuputra, Deandra Muhammad Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin