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p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal Jurnal Ilmiah Research and Development Student International Journal of Economic Research and Financial Accounting
TEGAR ZAKI HANAFI
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Transformasi Konsep Kewarganegaraan di Era Digital: Implikasi Sosial, Etis, dan Masa Depan TEGAR ZAKI HANAFI; BUDI ARDIANTO
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 2 (2024): Juni
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i2.786

Abstract

This study explores the evolution of citizenship concepts in the digital era, influenced by globalization, information technology, and socio-political changes. Using an interdisciplinary approach, it identifies new patterns of citizenship, including transnational and digital citizenship, and the challenges in their application. Findings reveal that citizenship now encompasses complex identity networks that transcend national boundaries. The social and ethical implications of digital technology, such as the digital divide and privacy concerns, are analyzed to provide insights for inclusive and adaptive policies. This research enriches the citizenship literature and paves the way for further studies to build inclusive and sustainable societies in the digital age.
Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City Tegar Zaki Hanafi; Ratih Kusumastuti; Fredy Olimsar
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.323

Abstract

This study aims to analyze the influence of control environment, risk assessment, control activities, information and communication, and monitoring on financial performance. The research employs a descriptive quantitative approach. The sample selection was conducted purposively based on specific criteria. Primary data were collected through questionnaire distribution. Data analysis was performed using descriptive statistics and multiple linear regression with the assistance of SPSS software. The results indicate that, simultaneously, these factors have a positive and significant effect. However, partially, the control environment, risk assessment, and control activities do not have a significant impact on financial performance. Meanwhile, information and communication, as well as monitoring, have a positive and significant effect on financial performance.  
Co-Authors Budi Ardianto Fredy Olimsar Ratih Kusumastuti