Article Per Year (5 Year)
p-Index From 2021 - 2026
4.409
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Edutech: Jurnal Teknologi Pendidikan Equilibrium Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Journal of Economic Education Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ekonomi dan Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Business, Social and Technology Journal of Research and Publication Innovation Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Economics Development Analysis Journal Jurnal Akuntansi Keuangan Dan Perpajakan JIFA (Journal of Islamic Finance and Accounting)
Dani Rahman Hakim, Dani Rahman
Universitas Pamulang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
PENGARUH PENGGUNAAN SISTEM AKUNTANSI TERKOMPUTERISASI DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PERPAJAKAN UMKM DI KOTA TANGERANG SELATAN Fadilah Rizky Ramadhan; Dani Rahman Hakim
Journal of Research and Publication Innovation Vol 4 No 1 (2026): JANUARY
Publisher : Journal of Research and Publication Innovation

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

Abstract

This study examines the influence of computerized accounting systems and tax socialization on MSME tax compliance in South Tangerang City. A quantitative method was applied using 105 MSME respondents selected through incidental sampling. Data were analyzed using PLS-SEM with SmartPLS. The results show that the use of computerized accounting systems falls into the moderate category, while tax socialization and tax compliance are in the fairly high category. Structural analysis confirms that computerized accounting and tax socialization have a positive and significant effect on MSME tax compliance. These findings highlight the importance of digital accounting literacy and stronger tax outreach in improving tax compliance.
Financial performance, capital structure, and firm's value: The moderating role of dividend policy N Rusnaeni; Hari Gursida; Hendro Sasongko; Dani Rahman Hakim
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.
PENGARUH PEMBELAJARAN BERBASIS EKSPERIMEN, PEMBELAJARAN BERBASIS OBSERVASI DAN PEMBELAJARAN BERBASIS INTERPRETASI DALAM PROGRAM SAINS CLUB TERHADAP PENINGKATAN PRESTASI BELAJAR SISWA PADA SEKOLAH MITRA SAINS CLUB KOTA TANGERANG Imam Sujito; Sri Utaminingsih; Dani Rahman Hakim
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61983

Abstract

This study aims to analyze the influence of experiment-based learning, observation-based learning, and interpretation-based learning in the Science Club Program on improving students' academic achievement at Science Club Partner Schools in Tangerang City. The study employed a quantitative method with a causal associative approach to examine the relationships and effects of the independent variables on the dependent variable. The research population consisted of 75 teachers from Science Club Indonesia Partner Schools, with a sample of 63 respondents determined using the Slovin formula at a 5% margin of error. The sampling technique used was proportional stratified random sampling, followed by simple random sampling within each school cluster. Data were collected using a Likert-scale questionnaire that had met the requirements of validity and reliability. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results indicate that experiment-based learning, observation-based learning, and interpretation-based learning each have a positive relationship with the improvement of students' academic achievement. Furthermore, the combinations of experiment-based learning and observation-based learning, experiment-based learning and interpretation-based learning, as well as observation-based learning and interpretation-based learning also demonstrate positive relationships with students' academic achievement. Simultaneously, experiment-based learning, observation-based learning, and interpretation-based learning within the Science Club Program have a positive effect on improving students' academic achievement. The findings suggest that the integrated implementation of these three learning approaches creates a more active learning experience, enhances students' scientific thinking skills, and contributes to improved academic achievement.
Peran Kepercayaan terhadap Pemerintah dalam Memoderasi Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus di KPP Pratama Depok Sawangan) Paras Yustiani; Dani Rahman Hakim
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to determine the influence of taxpayer awareness and the quality of tax authority services on individual taxpayer compliance, with trust in the government serving as a moderating variable. This study employs a quantitative research design and utilizes primary data. The study population consists of all individual taxpayers registered at the KPP Pratama Depok Sawangan tax office. Based on the Slovin formula with a 10% margin of error, the minimum sample size required was 100 respondents; however, data from 118 respondents were successfully collected and processed using the incidental sampling technique. Data collection was conducted via questionnaires. The data analysis technique employed was Partial Least Squares-based Structural Equation Modeling (SEM-PLS), utilizing SmartPLS version 4 software. The results indicate that taxpayer awareness and the quality of tax authority services have a direct, positive, and significant influence on individual taxpayer compliance. Furthermore, trust in the government moderates and strengthens the influence of the quality of tax authority services on individual taxpayer compliance.
Co-Authors Afriliya, Ira Agus Wahyudin Dadang Suhendar Desi Kurniawati Euis Nessia Fitri Fadilah Rizky Ramadhan Fatimah, Inah Fitri, Euis Nessia Ganefo Sudirman Hari Gursida Hari Gursida Hari Gursinda Hendro Sasongko Hendro Sasongko Heni Pujiastuti Hesa , Ludry Puasty Iin Rosini Imam Sujito Irna Handy Iwan Kurniawan lestari, Yulita Puji N. Rusnaeni Paras Yustiani Partono Thomas Raden Mohamad Herdian Bhakti Rahman Faisal Ruhiyat, Endang Saiful Anwar Siti Ratna Sari Dewi Sri Utaminingsih Suhendar, Dadang Sujito, Imam Suripto Suripto Yulita Pujilestari