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All Journal Jurnal Reviu Akuntansi dan Keuangan Edutech Journal of Economics, Business, & Accountancy Ventura 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 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 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

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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.
Does Vertical Educational Mismatch Hinder Economic Growth?: Evidence from Indonesia Dani Rahman Hakim; Euis Nessia Fitri
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.
Co-Authors Afriliya, Ira Agus Wahyudin Dadang Suhendar Desi Kurniawati Endang Ruhiyat Euis Nessia Fitri 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 Husnul Khotimah Iin Rosini Irna Handy Iwan Kurniawan lestari, Yulita Puji N Rusnaeni N Rusnaeni Partono Thomas Raden Mohamad Herdian Bhakti Rahman Faisal Ruhiyat, Endang Saiful Anwar Siti Ratna Sari Dewi Suhendar, Dadang Sujito, Imam Suripto Suripto Yulita Pujilestari