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All Journal AL KAUNIYAH Jurnal Minds: Manajemen Ide dan Inspirasi Accounting Analysis Journal Jurnal Bioteknologi & Biosains Indonesia (JBBI) Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) SEIKO : Journal of Management & Business Indonesian Journal Of Business And Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Pena Dimas: Jurnal Pengabdian Masyarakat Journal Socio Humanities Review Jurnal Bioteknologi & Biosains Indonesia
Suhendar, Dadang
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH PEMERIKSAAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI Amanah, Nurul; Suhendar, Dadang; Indrawan, Rizki
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10434

Abstract

This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, the number of taxable entrepreneurs, tax collection and value-added tax revenue at KPP Pratama Kuningan and KPP Pratama Cirebon Satu 2018-2022 per month totaling 60 months at each KPP. The sampling used in this study used a saturated sample where all populations were used as samples. This study used multiple linear regression method. Statistical testing using SPSS Version 23. The results showed that the results of simultaneous tests of Tax Audit, Number of Taxable Entrepreneurs and Tax Collection had a significant effect on Value Added Tax Revenue. As for the partial test results of the Tax Audit variables, the Number of Taxable Entrepreneurs and Tax Collection have a positive and significant effect on Value Added Tax Revenue. Keywords : Tax Audit, Number of Taxable Entrepreneurs, Tax Collection, Value Added Tax Revenue.
MODERATING ROLE OF BUSINESS AGE IN SMES’ COMPLIANCE WITH SAK ETAP FINANCIAL REPORTING Hamzah, Amir; Suhendar, Dadang; Rahmasari, Sani; Sumarni, Nani
Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i2.10933

Abstract

This study aims to analyze the factors influencing financial reporting in fashion SMEs in Kuningan Regency in relation to the application of SAK ETAP standards, with business age as a moderating variable. The research uses a quantitative approach with Partial Least Squares Structural Equation Modeling (SmartPLS), which enables the examination of relationships between variables as well as the moderation of business age. The sample consists of 120 respondents, who are owners or managers of fashion SMEs that have been operating for more than one year and have basic accounting knowledge. The results show that accounting understanding has a significant effect on financial reporting, while owner’s bookkeeping skills and business age do not have a significant direct impact. However, business age strengthens the effect of accounting understanding on financial reporting, indicating that the experience and stability of older businesses enhance the application of accounting principles. These findings provide insights for the development of policies and training programs to improve SMEs' compliance with financial reporting standards.Keywords: financial reporting, accounting understanding, owner’s bookkeeping skills, business age, SAK ETAP
Pelatihan Optimasi Digital melalui Media Sosial sebagai Kiat Bertahan di Masa Pandemi bagi Kelompok UP2K Desa Sembawa Kecamatan Jalaksana Nurhayati, Neni; Suhendar, Dadang; Purnama, Dendi
Empowerment Vol. 4 No. 03 (2021): empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v4i03.5176

Abstract

The UP2K group in tips for surviving the pandemic has not yet optimized digital opportunities through social media. The limited activities cannot be adapted into offline form by optimizing the use of social media. The method used in the implementation of the service is training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The implementation of the service will be carried out in November 2021 for 3 (three) days starting from November 15, 2021 to November 17, 2021. From the results of this activity, all participants who are members of the UP2K PKK group responded very well and understood the material presented regarding digital optimization through social media. . Positive changes can be seen after doing this activity. It can be seen from the participants who initially still cannot use social media optimally, can turn into people who are able to use social media optimally and wisely. 
The influence of book tax differences , cash flow volatility, managerial ownership, amount of accruals and company size on profit persistence (case study of consumer services sub-sector companies listed on the Indonesian Stock Exchange in 2017 - 2021) Adena, Cindini; Suhendar, Dadang; Syarifudin, Syahrul
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9498

Abstract

The purpose of this study was to determine the effect of Book Differences, Cash Flow Volatility, Managerial Ownership, and Amount of Company Size Accruals on Earnings Persistence. The methods used in this research are descriptive and verification. The population in this research is the financial reports of consumer services sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, namely 40 research companies. The sampling technique in this study used purposive sampling and obtained a sample of 21 companies. Astatistic used is panel data regression, while the hypothesis test uses the f-test and t-test. Based on the simultaneous test results of Book Tax Differences Cash Flow Volatility, Managerial Ownership, Accrual Amounts, and Uk have a simultaneous effect on earnings persistence, and based on the partial test of Tax Differences, Cash Flow Volatility, Managerial Ownership, Al Amounts and Sizes have a positive and significant effect on earnings persistence.
MUTATION OF LIPASE-PRODUCING BACTERIAL ISOLATE FROM PALM OIL EFFLUENT FOR FAT HYDROLYSIS ON POME suhendar, dadang; Layly, Ika Rahmatul; Sabbathini, Gabriela Christy; Waltam, Deden Rosid; Wahjono, Edi; Sriherwanto, Catur; Haniyya, Haniyya
Jurnal Bioteknologi & Biosains Indonesia (JBBI) Vol. 10 No. 1 (2023)
Publisher : BRIN - Badan Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/jbbi.2023.1700

Abstract

Lipase is applied to hydrolyzethe residual oil or fat in palm oil mill effluent (POME), which serves as a feedstock for biogas production. A bacterial isolate (Bacillus velezensis) exhibiting lipase activity, previously obtained from Malimping, Pandeglang, Banten, Indonesia, underwentsequential treatments of gamma irradiation (1, 2, and 3 kGy), EMS (ethyl methane sulfonate) mutagenesis (0.5% v/v), and NTG (N-methyl N-nitrosoguanidine) (1 mg mL-1). Following each mutation, lipase activities of the mutant colonies were measured and compared to the wild-type strain. The results revealed that all mutated B. velezensiscolonies exhibited lipase activity values (7.78 ± 0.80 –9.05 ± 0.23 U mL-1) that were not significantly different from the wild-type isolate (8.31 ± 0.01 U mL-1), indicating strong bacterial resistance against the mutagenic treatments. The crude lipase preparation effectively hydrolyzed POME, resulting in a reduction of the COD value (from 131,450 ppm to 88,450 ppm) and O&G content (from 41,400 mg L-1to 5,770 mg L-1) within a 72-hour timeframe.
Financial Inclusion Model on the Development of Batik SMEs in Cirebon Regency Hamzah, Amir; Suhendar, Dadang
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 7 No 2 (2020): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v7i2.16512

Abstract

This study aims to analyze the financial inclusion model on Batik SMEs' development in Cirebon Regency. Six constructs emerge as the objects of interest are financial literacy, financial technology, social capital, capital structure decisions, financial inclusion, and business development. 176 Batik-Cirebon artisans fill the questionnaires under the non-probability sampling technique and are analyzed using CB-SEM. The results prove that financial literacy, financial technology, social capital, capital structure decisions have a positive effect on financial inclusion, and financial inclusion positively affects business development Batik SMEs In Cirebon Regency.
Factors Affecting Compliance in Paying Land and Building Tax Fitriani, Fipit; Suhendar, Dadang; Indrawan, Rizki; Putri, Verani Allika
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3488

Abstract

This study aims to analyze and produce empirical evidence that can explain the Factors Affecting Compliance in Paying Land and Building Tax in the Kuningan District. The method used in this research is a quantitative, survey-based approach. The sample obtained was 398 respondents. The sampling technique used is Simple Random Sampling. The data analysis technique used is Partial Least Square (PLS) version 4.0. Based on the results of hypothesis testing, it shows that taxpayer understanding has a significant positive effect on compliance in paying land and building tax. Taxpayer awareness has a significant positive effect on compliance in the United Nations. Socialization of Taxation has a significant positive effect on compliance with PBB payments. Tax Sanctions have a significant positive effect on compliance with PBB payments. Economic Factors have no Effect on Compliance in paying PBB. Quality of Service has a significant positive effect on Compliance in PBB.
Co-Authors Adena, Cindini Aisyah, Arina amanah, nurul Amir Hamzah Amir Hamzah Catur Sriherwanto, Catur Dani Rahman Hakim, Dani Rahman deden rosid waltam Dwi Martika, Lia Fitriani, Fipit Haniyya, Haniyya Herma Wiharno Ika Rahmatul Layly, Ika Rahmatul Indriawan, Aris Mawardiana, Doni Nabilasani, Galih Cendana Nani Sumarni Neni Nurhayati NISA RACHMANIA MUBARIK Nurfatimah, Siti Nuke Nurhandika, Arief Purnama, Dendi Putri, Verani Allika Rahmasari, Sani Rizki Indrawan Sabbathini, Gabriela Christy Siswodarsono, Trismilah Suhaeti, Nunung Syarifudin, Syahrul Trismilah Trismilah Wahjono, Edi WIBOWO MANGUNWARDOYO