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IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
Does Vertical Educational Mismatch Hinder Economic Growth?: Evidence from Indonesia Rahman Hakim, Dani; Nessia Fitri, Euis
Economics Development Analysis Journal Vol. 14 No. 3 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i3.22423

Abstract

Most studies have examined the effects of overeducation and undereducation on individual wages; however, only a few scholars have investigated the impact of this vertical educational mismatch on economic growth. Therefore, this study attempts to enter this area of analysis. The effect of overeducation and undereducation on economic growth was examined using panel data from 33 provinces in Indonesia between 2012 and 2022. Using the System Generalized Method of Moments (Sys-GMM) estimator, this study found empirical evidence that overeducation reduces economic growth. This implies that even if overeducation yields a positive return on individual wages, it remains detrimental at an aggregate level. The negative effect of overeducation on economic growth suggests that overeducation is a form of human capital and external education inefficiency. Thus, it needs to be addressed seriously by the Indonesian government. On the other hand, this study found no evidence that undereducation has an impact on Indonesia's economic growth.
Penerapan Metode Learning by Doing Untuk Meningkatkan Keterampilan dan Kepercayaan Diri Peserta Kursus Dalam Berwirausaha LKP DINA Depok Soffiatun, Soffi; Al Faruq, Ubaid; Rahman Hakim, Dani
Pekodimas : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): Pekodimas: Jurnal Pengabdian kepada Masyarakat
Publisher : Universitas Pamulang

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Abstract

This Community Service (PKM) project aims to implement the findings of a research study titled "The Impact of Accreditation in Improving the Management Quality of the DINA Vocational Training Center (LPK) Depok." One of the key findings indicated that while the quality of graduates is already commendable, there is a significant lack of interest in entrepreneurship. This condition is inconsistent with the objectives of government-funded training grants provided through the Department of Education and Culture. Independent entrepreneurship is the primary target of the Beauty Cosmetology training at LKP DINA, which is designed to foster independent family economic welfare. Theoretical studies suggest that one way to enhance skills and self-confidence in learning is by applying the "learning by doing" method—a learning approach characterized by direct demonstration and practice. The objective of this PKM is to improve the entrepreneurial skills and self-confidence of LKP DINA Depok participants through the implementation of the "learning by doing" method. The program targets 20 participants, with the goal of increasing their competence and confidence to pursue independent entrepreneurship. The intended output of this project is a scientific publication in a community service journal. Keywords: learning by doing, skills, self-confidence, entrepreneurship
Financial performance, capital structure, and firm's value: The moderating role of dividend policy Rusnaeni, N; Gursida, Hari; Sasongko, Hendro; Rahman Hakim, Dani
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.77

Abstract

This study examines the effect of financial performance and capital structure on firm value with dividend policy as a moderating variable. The sample in this study was 13 property and real estate sector companies from 2011 to 2020, with a total of 130 observations. This study found that financial performance and capital structure positively affect firm value. Meanwhile, this study finds that dividend policy cannot moderate the effect of financial performance and capital structure on firm value. The results of this study indicate that property and real estate investors still prioritize the firm's financial performance. Investors are relatively more cautious in investing in property and real estate sector companies even though the dividends offered are pretty high. Thus, property and real estate sector companies need to be more creative in improving their financial performance and obtaining resources to develop their business.