Article Per Year (5 Year)
p-Index From 2021 - 2026
5.203
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Penelitian Inovatif International Journal of Research in Vocational Studies (IJRVOCAS) Journal of Social Research Jurnal Pengabdian Masyarakat Inovasi Jurnal Ekonomi dan Binsis KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan journal of social and economic research Jurnal Akuntansi Jurnal Cendekia Ilmiah As-Syirkah: Islamic Economic & Financial Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rahmadani Rahmadani
Politeknik Negeri Medan
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani Rahmadani; Nurhaflah Soraya; Muhammad Asrin Jazuli; Khairi Anshor
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat Rini Indahwati; Erwinsyah Simanungkalit; Rahmadani Rahmadani; Nurhaflah Soraya
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8317

Abstract

Penelitian ini bertujuan untuk mendukung transformasi digital pengelolaan keuangan BUMDes menuju sistem yang transparan, akuntabel, dan berkelanjutan, dengan menguatkan kontribusi BUMDes dalam pembangunan ekonomi desa. Target khusus penelitian ini adalah mengidentifikasi model pengelolaan keuangan digital yang efektif, berbasis kearifan lokal, serta menyusun rekomendasi strategis bagi BUMDes Mekar Jaya Abadi di Desa Sei Limbat dalam penguatan daya saing ekonomi berbasis digital dan berkelanjutan. Penelitian ini dilakukan secara monotahun menggunakan pendekatan deskriptif kualitatif, dengan metode studi kasus dan pengumpulan data melalui wawancara mendalam, observasi lapangan, dokumentasi, dan studi literatur. Teknik analisis menggunakan model interaktif untuk memahami secara mendalam transformasi sistem keuangan yang berlangsung. Target capaian luaran untuk tahun pelaksanaan adalah terpublikasinya artikel ilmiah pada jurnal nasional terakreditasi (luaran wajib), laporan akhir penelitian, serta adanya model sistem pelaporan keuangan digital sederhana untuk BUMDes (luaran tambahan). Kegiatan inti meliputi: (1) identifikasi dan pemetaan kondisi eksisting pengelolaan keuangan BUMDes; (2) analisis efektivitas sistem digital yang digunakan; (3) penyusunan model transformasi digital berbasis keberlanjutan; dan (4) validasi hasil dengan stakeholder lokal.
Pengaruh Media Sosial, Pembelian Impulsif, Dan Literasi Keuangan Syariah Terhadap Keputusan Penggunaan Shopee Paylater Pada Mahasiswa Muslim Jurusan Akuntansi di Politeknik Negeri Medan Zalfa Sasqia Amanda; Supaino; Nurlinda; Diena Fadhilah; Rahmadani
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 11 No. 01 (2026): JESPB Edisi April 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v11i01.3041

Abstract

This research looks at how social media, impulse buying, and knowledge about Islamic finance affect the choice to use Shopee PayLater among Muslim students studying Accounting at Medan State Polytechnic. The study used a quantitative approach with 100 participants chosen on purpose. Information was collected using a Likert scale survey and then analyzed with tests to check for validity and reliability, along with classical assumption tests for normality, heteroscedasticity, and multicollinearity. The findings revealed that individually, social media, impulse buying, and Islamic financial knowledge each had a positive and significant impact on the choice to use Shopee PayLater. Together, these three factors also showed a significant effect. This means that how much students engage with digital media, their tendency to buy things on impulse, and their understanding of Islamic finance play important roles in their decisions about using PayLater services.
The Effect of Social Media, Flash Sales, and Islamic Lifestyle on Impulsive Buying Behavior on The Shopee Platform Salsabila, Nur; Rahmadani, Rahmadani; Fatira , Marlya; Agus, Rizal
Jurnal Ekonomi & Bisnis Vol 5 No 1 (2026): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v5i1.1163

Abstract

This research aims to determine the influence of social media, flash sales, and Islamic lifestyle on impulsive buying behavior on the Shopee platform (a study on Muslim students at Medan State Polytechnic). In this study, the independent variables are social media, flash sales, and Islamic lifestyle, while the dependent variable is impulsive buying behavior. The sample used in this study consisted of 150 Muslim student respondents from Medan State Polytechnic who use the Shopee platform, with data collected through questionnaires as primary data and secondary data derived from theoretical studies in books and journals. This study employs a quantitative method with data collection techniques through questionnaires evaluated using a Likert scale, validity testing, and reliability testing. The prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used to answer the hypothesis employs multiple linear regression analysis, partial test (t), simultaneous test (F), and coefficient of determination test (R2) with a significance level of 5% (α=0.05), processed with the assistance of SPSS 25. The results of this study indicate that the social media variable has a positive and significant effect on the impulsive buying behavior of Muslim students at Politeknik Negeri Medan on the Shopee platform, the flash sale variable has a positive and significant effect on the impulsive buying behavior of Muslim students at Politeknik Negeri Medan on the Shopee platform, and the Islamic lifestyle variable has a negative and significant effect on the impulsive buying behavior of Muslim students at Politeknik Negeri Medan on the Shopee platform. The social media, flash sale, and Islamic lifestyle variables have a significant effect on the impulsive buying behavior of Muslim students at Politeknik Negeri Medan on the Shopee platform).
Innovation of Financial Accounting Practices through the Design of SAK-Based Financial Accounting Applications Raya Puspita Sari Hasibuan; Cut Nizma; Anita Putri; Rahmadani Rahmadani
Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs.
PENGARUH SALES GROWTH, CAPITAL INTENSITY  DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS Sindy Losa Sinuhaji; Ilham H Napitupulu; Eli Safrida; Rahmadani Rahmadani
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1392

Abstract

This study examines the effect of sales growth, capital intensity, and financial distress on tax aggressiveness in infrastructure, property, and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This quantitative research utilizes secondary data and purposive sampling, resulting in 198 observations from 33 companies. Multiple linear regression analysis was performed using SPSS 25. The findings reveal that sales growth has a negative and significant effect on tax aggressiveness, indicating that higher sales growth reduces tax aggressiveness. Financial distress also shows a negative and significant effect, meaning that companies experiencing financial difficulties tend to be less tax-aggressive. Conversely, capital intensity does not have a significant effect on tax aggressiveness. The coefficient of determination (R-squared) is 0.153, indicating that the three independent variables explain 15.3% of the variation in tax aggressiveness, while the remaining 84.7% is explained by other factors outside the model. These results contribute to understanding corporate tax behavior in Indonesia's infrastructure and property sectors  
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Fatihah Al Husna; Ilham H Napitupulu; Rahmadani Rahmadani; Heddy Lumbantoruan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1414

Abstract

This study aims to examine the effect of transfer pricing, thin capitalization, and executive character on tax avoidance. This research employs a quantitative approach using secondary data in the form of annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method, resulting in 24 companies as the research sample from the total population. Data analysis was conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) 25. The results show that the thin capitalization variable has a significant effect on tax avoidance, while transfer pricing and executive character have no significant effect on tax avoidance..
Co-Authors Affandi, Ismi Ageng Rahyan Al Amin Agus, Rizal Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Akmal Hidayat Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anita Putri Anriza Witi Nasution Asmalindar Asrin Jazuli, Muhammad Binti Jaafar, Rosmawati Bister Purba Cut Nizma Dara Anisa Devanta Abraham Tarigan Devi, Syahrani Dewi Anggraini Diena Fadhilah Effendi S Manik, Rikwan Efni Siregar & Vivianti Novita - Eli Safrida Elserra Siemin Ciamas Endang Kurniati Ermyna Seri Erwin Abubakar Fatihah Al Husna Fatira , Marlya Febrianti, Riska Harahap, Annisa Oktavia Hasibuan, Raya Puspita Sari Heddy Lumbantoruan Ilham H Napitupulu Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Marlya Fatira AK Michelle Navaya Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Napitupulu, Ilham Hidayah Nasution, Ayu Niatasya Novi Handayani Simbolon Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Nurlinda Nurlinda, Nurlinda Octa Purba Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Raya Puspita Sari Hasibuan Rika Githamala Ginting RINI INDAHWATI Riska Febrianti Safrida, Eli Salsabila, Nur Salsabila, Sarah Saragih, Intan Lestari Sb, T. Nur'din Rizki Sebayang Rihat Seri, Ermyna Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sindy Losa Sinuhaji Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sugianto Suherman, Suherman Supaino Supaino Supaino, Supaino Supriyanto Surbakti, Rudianto Suryanto Tarigan, Devanta Abraham Tasya Melati Sulaiman Tesalonika Putri Toruan, Heddy Lumban Wanda Lestari Wardayani Zalfa Sasqia Amanda Zuardi, Muhammad Zuhirsyan, Muhammad Zulhendry