Article Per Year (5 Year)
p-Index From 2021 - 2026
4.177
P-Index
This Author published in this journals
All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education eCo-Buss Jurnal Marketing Jurnal Ilmiah Wahana Pendidikan Jurnal Penkomi : Kajian Pendidikan dan Ekonomi eCo-Fin Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management
Rahmat Mulyana Dali
Universitas Ibn Khaldun Bogor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
The Effect of Education Level and Tax Incentives on MSME Taxpayer Compliance (Case Study on MSME Owners in Central Village) Mukharomah, Nurul Rizki; Dali, Rahmat Mulyana; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14873

Abstract

Taxes are the main source of state revenue. However, the contribution of MSMEs to taxes is still quite low. This will reduce state revenues from taxes. The purpose of this study is to analyze the effect partially and simultaneously on the variable level of education and tax incentives on MSME taxpayer compliance. This study used a quantitative research method, with a population of 175 MSMEs in Tengah Village, the sampling technique used was convenience sampling using the slovin formula, in order to obtain a sample of 30 MSMEs. This study uses multiple linear regression analysis using the SPSS application as a data processing application. The results showed that the level of education had no significant effect on MSME taxpayer compliance. Tax incentives have a significant effect on MSME taxpayer compliance. And the level of education and tax incentives simultaneously influence MSME taxpayer compliance.
Analisis Likuiditas dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2019-2023 Syahrani Arselia Putri; Diah Yudhawati; Rahmat Mulyana Dali
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A company's dividend policy determines the company's profits will be distributed to investors as dividends or used as retained earnings. This research aims to analyze the influence of liquidity and profitability on dividend policy in banking companies on the Indonesia Stock Exchange in 2019-2023. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2023. The sample was selected using a purposive sampling technique and consisted of 9 banking companies. The data analysis method in this research is the panel data regression method. The results of this research show that partially or simultaneously liquidity and profitability have a significant effect on dividend policy.
Pengaruh Perputaran Kas dan Perputaran Modal Kerja Terhadap Likuiditas pada Perusahaan Sektor Pertambangan yang Terdaftar di LQ 45 Tahun 2018-2022 Sari, Dinda Utari Indah; Yudiana, Yudiana; Dali, Rahmat Mulyana
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp39-47

Abstract

Likuiditas adalah kemampuan perusahaan melunasi dan memenuhi kewajiban jangka pendek nya. Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Kas dan Perputaran Modal Kerja terhadap Likuiditas pada perusahaan sektor pertambangan yang terdaftar di indeks LQ 45 periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan perusahaan sektor pertambangan yang terdaftar di indeks LQ 45 periode 2018-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling berdasarkan kriteria tertentu. Sampel yang diambil adalah laporan keuangan 9 perusahaan yang telah ditentukan sesuai pengambilan sempel dengan periode 2018-2022. Metode analisis data pada penelitian ini menggunakan IBM SPSS Versi 26 dengan melakukan analisis statistic deksriptif, uji asumsi klasik, analisis regresi linear berganda, analisis koefisien determinasi, dan uji hipotesis. Hasil penelitian menunjukan bahwa: 1). Secara parsial perputaran kas berpengaruh signifikan terhadap likuiditas pada perusahaan sektor pertambangan yang terdaftar di indeks LQ 45 periode 2018-2022. 2). Secara parsial perputaran modal kerja tidak berpengaruh signifikan terhadap likuiditas pada perusahaan sektor pertambangan yang terdaftar di indeks LQ 45 periode 2018- 2022. 3). Secara simultan perputaran kas dan perputaran modal berpengaruh signifikan terhadap likuiditas pada perusahaan sektor pertambangan yang terdaftar di indeks LQ 45 periode 2018-2022.
Analisis Penetapan Harga Pokok Produksi dalam Menentukan Harga Jual di PT. Wonokoyo Jaya Kusuma Asep Sulaeman, Wildan Maulana; Dali, Rahmat Mulyana; Rasiman, Rasiman
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 24 No 1 (2025): Maret 2025
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/lentera.v24i1.1513

Abstract

The aim of this research is to calculate the production costs of a production of PT. Wonokoyo Jaya Kusuma, because production costs are one of the calculation tools in decision making, and to explain the determination of the selling price at PT. Wonokoyo Jaya Kusuma. This research is a type of qualitative descriptive research. To find out the cost and selling price of PT. Wonokoyo Jaya Kusuma, conducted by means of interviews, which were then analyzed qualitatively. Based on the results of research and data analysis, it can be concluded that there are several differences between production costs and selling prices at PT. Wonokoyo Jaya Kusuma with the author. The selling price of PT. Wonokoyo Jaya Kusuma follows the market price of Rp. 20,000 while according to the author's calculations using accounting theory that is equal to Rp. 22,300. PT. Wonokoyo Jaya Kusuma can follow the market price as long as the price is not higher than the cost of production because it will ensure that the company suffers a loss.
Analisis Kepatuhan Atas Implementasi Akuntansi Perpajakan Pada Kantor Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bogor Pratama, Andikha Putra; Rahmat Mulyana Dali; Yudiana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2081

Abstract

The research in this thesis aims to determine and analyze tax accounting compliance such as withholding and/or collection, depositing and reporting taxes at the BPKAD office of Bogor Regency in accordance with applicable regulations. This research uses a quantitative descriptive method, the data collection technique used is documentation obtained directly from the expenditure treasurer. The findings of this study indicate that the level of compliance in calculating and depositing taxes in 2022 and 2023 is 100%, while the level of compliance in tax reporting is still not optimal as seen from the compliance of tax reporting in 2022 of 81.82% and in 2023 of 91.67%. The results of this study indicate that the level of tax compliance at the BPKAD office of Bogor Regency is high but still not in accordance with the Minister of Finance Regulation Number 59 / PMK.03 / 2022 with this the author can conclude that the implementation of tax accounting at the BPKAD office of Bogor Regency is still not optimal.
Analisis Rekonsiliasi Fiskal Laporan Keuangan Komersial Untuk Menentukan PPh Terutang PT. Mata Indah Nusantara Dali, Rahmat Mulyana; Hanafi, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6995

Abstract

The purpose of the study is to determine the cause of the difference between the commercial financial statements that are done through the taxpayer on the fiscal financial statements in accordance with general provisions and taxation procedures. And to determine how the process of preparing the fiscal reconciliation is carried out at PT Mata Indah Nusantara in the 2020 fiscal year. The method determined through the research is a comparative descriptive method, which is a method that illustrates the commercial budget to be analyzed, and comparative, namely comparing the commercial budget prepared by the taxpayer, with the fiscal budget that has been calculated by the author.The results of the study indicate that there is a difference between the commercial financial statements and fiscal, namely differences in the basis of taxpayer recognition, negative tax adjustments including negative correction costs, namely CSR costs and depreciation costs. The implication of this research is that corporate entities need to carry out fiscal reconciliation, because there are differences in cost recognition between fiscal regulations and accounting standards that apply in Indonesia.
Pengaruh Manajemen Laba, Kepemilikan Institusional, dan Dewan Komisaris Independen Terhadap Return Saham Yudiana; Andrima Putri, Meisilia; Dali, Rahmat Mulyana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, kepemilikan institusional dan dewan komisaris terhadap return saham pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dalam bentuk laporan keuangan tahunan perusahaan manufaktur periode 2017-2021. Pengambilan sampel menggunakan teknik purposive sampling yang dilakukan berdasarkan keriteria tertentu dan terdapat 19 perusahaan manufaktur, 68 data yang diolah pada penelitian ini. Analisis data dalam penelitian menggunakan software SPSS versi 25. Hasil yang diperoleh pada penelitian ini menunjukkan bahwa variabel manajemen laba dan kepemilikan institusional berpengaruh positif signifikan terhadap return saham, dan variabel dewan komisaris independen tidak berpengaruh terhadap return saham. Dan hasil uji simultan menunjukkan bahwa variabel manajemen laba, kepemilikan institusional dan dewan komisaris independen berpengaruh terhadap return saham. Kata kunci : manajemen laba, kepemilikan institusional, dewan komisaris independen, return saham
Pengaruh Pengetahuan dan Kesadaran Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Tamansari Kabupaten Bogor Muiz, Muhamad Abdul; Dali, Rahmat Mulyana; Yudiana, Yudiana
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12537781

Abstract

This research is intended to determine the effect of knowledge and awareness of taxpayers on taxpayer compliance in paying Land and Building Tax (PBB) in Kecamatan Tamansari kabupaten bogor. The sample in this research is the existing taxpayer District Kecamatan Tamansari Kabupaten Bogor as many as 100 respondents. The techniquesampling in this research is using simple random sampling. The type of data used in this study is quantitative data in the form of scores or scores on answers given by respondents to the questions that exist in the questionnaire. Sources of data used are primary data and secondary data. Primary data obtained from direct observation, interview, questionnaire and observation while secondary data obtained by researcher in the form of data report of result of tax payment from research object. Methods of data analysis using data quality test, classical assumption test, multiple regression analysis and hypothesis test. Based on the results of research that has been done can be concluded that there is a significant positive influence between taxpayer knowledge and taxpayer awareness of taxpayer compliance in paying taxes of the earth and buildings on Kecamatan Tamansari Kabupaten Bogor.
Co-Authors ., Marmiah A. Syukur, Dudung Agus Cahyana Ammullah, Irfan Anak Agung Dewi Megawati, Anak Agung Dewi Andrima Putri, Meisilia Ani Apriani Anita Sari Ardiansyah, Krisna Asep Sulaeman, Wildan Maulana Azolla Degita Azis Dali, Yudiana Diah Yudhawati Divas Perdana, Friga Dudung Abdul Syukur Erpiyani, Resti Fachmi, Fachmi Firli Fissilmi Kaaffah Futri, Amelia Handayani, Meldi Hartanti Nugrahaningsih Helma Helma Hidayah, Fahrena Rachma Hurriyaturrohman Hurriyaturrohman Indrawati, Vini Indriani, Noni irma yunita IRWANSYAH M. Imam Sundarta Masruri, M. Anwar MAYANGSARI, ANISA Mochamad Fadhlan Fitryadi Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Saepudin Muhammad Hanafi Muiz, Muhamad Abdul Mukharomah, Nurul Rizki Nisa Alfiani Nur Sabila Yassarah Pratama, Andikha Putra Rachmatullaily Tinakartika Rinda Rachmawati, Restu Raida Dzaqiatul Haqimah Ramdhani, Reza Rasiman Rasiman Resti Erpiyani Rina Cahya Ramadhani Rio Fazliansyah Sari, Dinda Utari Indah Shinta, Renea Sulanjari, Jingga Rosti Sundarta, Muhamad Imam Syahrani Arselia Putri Vega, Armelia Yudiana Yudiana, Yudiana