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All Journal International Journal of Social Science and Business International Journal of Social and Management Studies (IJOSMAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bisnis Manajemen dan Akuntansi Dharma Sevanam : Jurnal Pengabdian Masyarakat Jurnal Hukum dan Keadilan Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi Proletarian : Community Service Development Journal
Hutagalung, Dhaniel
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Sosialisasi Pemanfaatan Lahan Kosong Untuk Tanaman Cepat Panen Guna Mendukung Ketahanan Pangan Masyarakat Taman Raya Rajeg Tangerang Riyanto, Riyanto; Basuki, Sucipto; Winanti, Winanti; Nurasiah, Nurasiah; Himmy’azz, Istajib Kulla; Chidir, Gusli; Agistiawati, Eva; Kamar, Karnawi; Maesaroh, Siti; Sukriyah, Sukriyah; Suroso, Suroso; Hulu, Paulinus; Hutagalung, Dhaniel; Fernando, Erick
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 3 No 1 (2024): Juny 2024
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sjpkm.v3i1.1446

Abstract

Public awareness of utilizing the narrow land in the Taman Raya Rajeg housing complex is still relatively low. Not all people understand the use of land for food crops. The activity was carried out one day and was attended by 54 participants, the majority of whom were housewives. Education on understanding food security for the community starting from the household is the focus of education this time. The resource person also talked about food security by planting fast-harvesting crops. Community interaction was very good from PKM activities and discussions went well. The activity ended with the handover of 84 fast-harvesting plants such as chilies, tomatoes and eggplants to activity participants and symbolic tree planting.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada PT Arwana Citramulia Tbk Periode 2012 - 2021 Wijaya, Yuel; Hutagalung, Dhaniel; Amri, Whan Augustin Ainul; Marusaha, Tiardo Jonathan
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i1.87

Abstract

This study aims to determine the partial and simultaneous effects of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Arwana Citramulia Tbk. over a 10-year period from 2012 to 2021. This research is associative in nature, with sample selection using a purposive sampling technique. The type of data used is quantitative, obtained from the company's audited financial statements, totaling 40 data points from the 2012-2021 period. The data source used in this study is secondary, obtained from the official website of the Indonesia Stock Exchange. Data processing was conducted using the statistical program IBM SPSS version 22. The data analysis techniques employed include statistical tests such as classical assumption tests, simple and multiple regression tests, coefficient of determination (R²) test, T-test, and F-test. The research findings indicate that; The partial test for the Current Ratio resulted in a significance value of 0.244 > 0.05, with a comparison of t_calculated < t_table (1.186 < 2.03224), meaning there is no significant partial effect of the Current Ratio on Return on Equity. The partial test for the Debt to Equity Ratio resulted in a significance value of 0.001 < 0.05, with a comparison of t_calculated < -t_table (-3.589 < -2.03224), indicating a significant and negative partial effect of the Debt to Equity Ratio on Return on Equity. The simultaneous test for the Current Ratio and Debt to Equity Ratio resulted in a significance value of 0.004 < 0.05, with a comparison of F_calculated > F_table (6.443 > 3.28), meaning that together, the Current Ratio and Debt to Equity Ratio have a significant and positive effect on Return on Equity.
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DEPARTEMEN PRODUKSI PADA PT BONCHA SUKSES MAKMUR PLANT CIKUPA TANGERANG Fitriana, Meli; NAPITUPULU, BONAR BJ; Hutagalung, Dhaniel
JUBISMA Vol 6 No 2 (2024): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v6i2.167

Abstract

Penelitian ini bertujuan unttuk menganalisis pengaruh motivasi kerja dan lingkungan kerja terhadap kinerja karyawan di Departemen Produksi PT Boncha Sukses Makmur. Kinerja karyawan merupakan faktor penting dalam keberhasilan suatu perusahaan, dan dipengaruhi oleh berbagai aspek, termasuk motivasi kerja dan lingkungan kerja. Penelitian ini bersifat asosiatif dengan pendekatan kuantitatif. Populasi dan sampel yaitu seluruh karyawan departemen produksi PT Boncha Sukses Makmur Plant Cikupa Tangerang,dengan teknik sampling jenuh,data yang digunakan merupakan data primer yang diperoleh dari hasil kuesioner. Berdasarkan hasil data yang diperoleh dapat disimpulkan bahwa terdapat pengaruh positif motivasi kerja terhadap kinerja karyawan sebesar 0,59 serta pengaruh positif lingkungan kerja terhadap kinerja karyawan sebesar 0,36 dan terdapat korelasi yang kuat antara motivasi kerja terhadap kinerja karyawan sebesar 77,2% dan 60,2% antara lingkungan kerja terhadap kinerja karyawan.
The Influence of Strategic Management Accounting and Tax Awareness on Tax Compliance with Moderating Variables of Organizational Performance Hutagalung, Dhaniel
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.93969

Abstract

This study analyzes the influence of Strategic Management Accounting and Tax Awareness on Tax Compliance, with Organizational Performance as a moderating variable, in the context of MSMEs in Banten, West Java, and Jakarta. Using a quantitative method with PLS-SEM, this study processed data from 392 respondents. This research method uses a quantitative approach with a survey method through a questionnaire, which was distributed to Micro, Small, and Medium Enterprises (MSMEs) in Banten, West Java and Jakarta. The sample used was 392 MSMEs, and the data obtained were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables and the moderating role of organizational performance. The results of the study indicate that Strategic Management Accounting and Tax Awareness have a positive effect on Tax Compliance, but Organizational Performance does not strengthen the relationship, even weakens the relationship between Tax Awareness and Tax Compliance. The study includes differences in business characteristics, dependence on primary data, and model complexity. Therefore, further research with more homogeneous samples and more varied measurement methods is needed. In practice, this study highlights the importance of tax education, increasing understanding of tax regulations, and digitalizing the tax system in improving MSME compliance. The main contribution of this study is the development of Tax Awareness measurement with three new dimensions that support Tax Compliance in the MSME sector.
Edukasi Perpajakan dan Sosialisasi SPT untuk Pelaku UMKM di Kabupaten Tangerang Hutagalung, Dhaniel; winanti, Winanti; Kamar, Karnawi; Goestjahjanti, Francisca Sestri; Basuki, Sucipto; Tiara, Beby; Himmy'azz, Istajib Kulla; Kumoro, Dwi Ferdiyatmoko Cahya; Nurasiah, Nurasiah; Hasna, Shofwatun; Fernando, Erick; Putriani, RDN Dwi; Anwar, Moh. Nuril; Agustian, Wahid Rahmat
Proletarian : Community Service Development Journal Vol 2 No 1 (2024): May 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/proletariancomdev.v2i1.128

Abstract

Tidak semua pelaku UMKM yang tersebar di Kabupaten Tangerang memiliki pengetahuan mengenai Pajak dan pelaporan SPT. Fungsi pajak dan pelaporan SPT bagi sebagian besar UMKM untuk saat ini sering sekali diabaikan, bahkan dari pelaku UMKM ada yang tidak peduli dengan pelaporan pajak. Pajak selain sebagai pendapatan utama negara juga bermanfaat bagi pelaku UMKM itu sendiri. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah melalui ceramah dimana narasumber menyampaikan materi secara langsung dengan media zoom meeting dan di sesi terakhir setelah narasumber menyampaikan materi ada tanya jawab antara peserta dengan narasumber. Hasil pengabdian masyarakat ini diharapkan mampu memberikan pemahaman dan edukasi kepada masyarakat pelaku UMKM untuk melakukan kewajiban membayar pajakdan melaporkan SPT secara teratur dan kontinyu. Kegiatan ini juga menjadi implementasi kegiatan Tridarma dosen salah satunya adalah pengabdian kepada masyrakat
PENGARUH PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPATU BRAND LOKAL PRAYERKIDS Nurulita, Sifa; Gazali, Gazali; Hutagalung, Dhaniel
JUBISMA Vol 7 No 2 (2025): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v7i2.223

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh persepsi harga terhadap keputusan pembelian, (2) pengaruh kualitas produk terhadap keputusan pembelian, dan (3) pengaruh persepsi harga dan kualitas produk terhadap keputusan pembelian sepatu brand lokal Prayerkids. Subjek penelitian ini adalah konsumen dengan jumlah responden sebanyak 97 orang. Metode pengumpulan data dilakukan melalui survei dengan menggunakan kuesioner dan dianalisis secara kuantitatif dengan bantuan aplikasi SPSS versi 27. Teknik analisis data meliputi analisis deskriptif, inferensial, skala Likert, serta sampling technique. Hasil penelitian menunjukkan bahwa (1) persepsi harga (X1) berpengaruh signifikan terhadap keputusan pembelian dengan nilai sig 0,000 < 0,05 dan thitung 17,953 > ttabel 1,985, (2) kualitas produk (X2) berpengaruh signifikan terhadap keputusan pembelian dengan nilai sig 0,001 < 0,05 dan thitung 17,676 > ttabel 1,985, (3) hasil uji simultan F diperoleh nilai sig 0,000 < 0,05 dan Fhitung 214,317 > Ftabel 3,09. Dengan demikian, persepsi harga (X1) dan kualitas produk (X2) secara parsial maupun simultan berpengaruh positif dan signifikan terhadap keputusan pembelian sepatu Prayerkids
Edukasi Penghijauan dengan Penanaman Pohon dan Kebersihan Lingkungan Kampung Pos Bitung Desa Kadu Jaya Curug Jainuri, Jainuri; Riyanto, Riyanto; Hutagalung, Dhaniel; Maesaroh, Siti; Winanti, Winanti; Silitonga, Nelson; Sukriyah, Sukriyah; Wahyono, Muhammad Rudi; Oktabrianto, Oktabrianto; Wiyono, Nuri; Chyrinne, Ervana; Maharani, Herlina; Gozali, Edy; Basuki, Sucipto; Goestjahjanti, Francisca Sestri
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 4 No 2 (2025): Desember 2025
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sjpkm.v4i2.2888

Abstract

Kesadaran menjaga lingkungan yang bersih serta menanam pohon dilahan kosong atau lahan sempit bagi masyarakat perkotaan termasuk di Tangerang yang rata-rata pekerja pabrik agak sedikit sulit. Kesibukan dan padatnya aktivitas setiap harinya menjadikan mereka enggan untuk membersihkan lingkungan sekitar yang bukan lahan mereka. Tujuan dari kegiatan PkM ini untuk memberikan pemahaman kepada masyarakat di Pos Bitung mengenai lingkungan yang bersih dan penanaman tanaman untuk keseimbangan lingkungan. Metode yang digunakan tim terjun langsung dengan ceramah, membersihkan dan menanam pohon secara langsung. Hasil dari kegiatan ini berupa pemahaman masyarakat terhadap lingkungan sekitar. Monitoring dan evaluasi dilakukan secara langsung dan hasilnya semua memberikan kesan yang positif. Kegiatan serupa akan terus berlanjut secara kontinyu
INCREASING THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING AND TAX AWARENESS IN FORMING TAX COMPLIANCE OF MSMES WITH A MODERATING INFLUENCE ON ORGANIZATIONAL PERFORMANCE Hutagalung, Dhaniel; Sukriyah, Sukriyah
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 12 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i12.4159

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's national economy, despite facing substantial challenges, including low tax compliance rates. Most previous studies have focused their analysis on tax awareness factors, leaving an important gap regarding the role of Strategic Management Accounting (SMA). This study aims to address this gap by comprehensively analyzing the influence of SMA and tax awareness on MSME tax compliance. Specifically, this study also examines the role of organizational performance as a moderating variable in this relationship. A quantitative method was used, involving 300 MSME actors as respondents through a survey conducted in three strategic provinces: DKI Jakarta, Banten, and West Java. The data were processed and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. Empirical results indicate that SMA and tax awareness independently have a significant positive effect on increasing MSME tax compliance. Another crucial finding is that organizational performance significantly moderates the effect of AMS on compliance, but this moderating role is not significant in the relationship with tax awareness. These findings emphasize the importance of integrating a measurable managerial approach (through AMS) with awareness factors to achieve an optimal and sustainable level of MSME tax compliance.
Microplastic Pollution and Corporate Legal Responsibility: Environmental and Business Regulation Perspectives Hutagalung, Dhaniel
Jurnal Hukum dan Keadilan Vol. 3 No. 1 (2025): JHK - December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/jhk.v3i1.503

Abstract

Microplastic pollution has emerged as a persistent environmental threat due to its microscopic nature, ecological persistence, and ability to enter marine and human food chains. In Indonesia, this problem is intensified by industrial activities that generate microplastic waste without a clear legal framework defining corporate obligations and liability. This study applies a normative juridical approach to examine the adequacy of environmental and business regulations in ensuring legal certainty over corporate responsibility for microplastic pollution. The analysis reveals three structural problems: a legal vacuum regarding the definition and pollution standards of microplastics, ambiguity in determining corporate obligations and liability regimes, and normative conflicts between environmental protection and economic interests. These conditions weaken law enforcement and allow corporations to avoid accountability despite proven ecological risks. The study concludes that effective control of microplastic pollution requires regulatory reform that explicitly recognizes microplastics as a distinct pollution category, harmonizes environmental and business law, and imposes binding preventive and ecological restoration obligations on corporations. Such reform is essential to balance environmental protection with sustainable economic development and to strengthen legal certainty in corporate environmental responsibility.
Pelatihan Pembuatan Desain dengan Canva Untuk Meningkatkan Ketrampilan pada Remaja di Kampung Kadu, Curug Tangerang Riyanto, Riyanto; Sukri, Sukriyah; Winanti, Winanti; Maesaroh, Siti; Lestari, Sri; Fayzhall, Miyv; Wiyono, Nuri; Chyrinne, Ervana; Jainuri, Jainuri; Hutagalung, Dhaniel; Sihotang, Hotua; Ridwan, Muhammad; Riyanto, Gilang Fadhil; Maharani, Herlina; Goestjahjanti, Francisca Sestri
Proletarian : Community Service Development Journal Vol 3 No 2 (2025): November 2025
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/proletariancomdev.v3i2.306

Abstract

Kondisi masyarakat Kampung Kadu yang masih terdapat remaja putus sekolah, dan remaja yang berstatus yatim piatu dengan kondisi ekonomi yang kurang mendukung. Dibutuhkan berbagai pelatihan untuk para remaja tersebuat agar memiliki masa depan yang lebih baik. Tujuan kegiatan pelatihan ini adalah memberikan edukasi, pemahaman, pengetahuan dan ketrampilan bagi remaja di kampung kadu yang berstatus anak putus sekolah dan anak yatim piatu. Metode pelatihan dengan ceramah dan diskusi interaktif serta metode studi pustaka. Untuk memperoleh feedback kegiatan ini dilakukan monitoring secara langsung dengan metode wawancara. Kegiatan diikuti sebanyak 32 peserta baik dari unsur dosen, mahasiswa, Ketua RT setempat dan remaja Kampung Kadu. Hasil kegiatan berupa ketrampilan membuat desain bagi remaja dengan harapan ketrampilan tersebut dapat diimplementasikan untuk bekerja ataupun membuka usaha jasa desain. Kedepannya kegiatan serupa akan dilakukan dengan tema mengenai pemasaran digital dan tema lainya yang terkait dengan peningkatan ketrampilan remaja atau masyarakat Kampung Kadu
Co-Authors Abadiyah, Siti Agistiawati, Eva Agustian, Wahid Rahmat Amri, Whan Augustin Ainul Anwar, Moh. Nuril Basuki, Sucipto Chidir, Gusli Chyrinne, Ervana Erick Fernando B311087192 Fayzhall, Miyv Fitriana, Meli Gazali Gazali Goestjahjanti, Francisca Sestri Gozali, Edy Hasna, Shofwatun Hulu, Paulinus Istajib Kulla Himmy’azz JAINURI, JAINURI Karnawi Kamar, Karnawi Kumoro, Dwi Ferdiyatmoko Cahya Maharani, Herlina Marusaha, Tiardo Jonathan Muhammad Ridwan Nadeak, Multi NAPITUPULU, BONAR BJ Novitasari, Dewiana Nurasiah Nurasiah Nurulita, Sifa Nuryanti, Yulis Oktabrianto, Oktabrianto Putriani, RDN Dwi Riyanto Riyanto Riyanto, Gilang Fadhil Sihotang, Hotua Silitonga, Nelson Siti Maesaroh Sri Lestari Sukri, Sukriyah Sukriyah, Sukriyah Suroso Suroso Tiara, Beby Wahyono, Muhammad Rudi Wijaya, Yuel WINANTI, WINANTI Wiyono, Nuri