Accès ouvert
2026
article
OpenAlex
Herma Wiharno, Amīr Ḥamzah, Dadang Suhendar
This study examines the factors influencing access to capital among Micro, Small, and Medium Enterprises (MSMEs), focusing on financial statements, financial behavior, accounting knowledge, financial technology, and bookkeeping skills. It also investigates the moderating role of bookkeeping skills. A quantitative survey was …
id
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Accès ouvert
2026
article
OpenAlex
Fipit Fitriani, Dadang Suhendar, Rizki Indrawan, Verani Allika Putri
This study aims to analyze and produce empirical evidence that can explain the Factors Affecting Compliance in Paying Land and Building Tax in the Kuningan District. The method used in this research is a quantitative, survey-based approach. The sample obtained was 398 …
id
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Accès ouvert
2026
article
OpenAlex
Dadang Suhendar, Siti Nuke, Arief Nurhandika
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi adopsi aplikasi pencatatan keuangan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dengan mengintegrasikan model UTAUT dan Trust. Model penelitian dikembangkan dari konstruk UTAUT seperti performance expectancy, effort expectancy, social influence, facilitating conditions, perceived …
id
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Accès ouvert
2024
article
OpenAlex
Amir Hamzah, Dadang Suhendar, Sani Rahmasari, Nani Sumarni
This study aims to analyze the factors influencing financial reporting in fashion SMEs in Kuningan Regency in relation to the application of SAK ETAP standards, with business age as a moderating variable. The research uses a quantitative approach with Partial Least Squares …
id
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Accès ouvert
2024
article
OpenAlex
Nurul Amanah, Dadang Suhendar, Rizki Indrawan
This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, …
id
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Accès ouvert
2024
article
OpenAlex
Iras Wahyuningrat, Dadang Suhendar, Rizki Indrawan
Penelitian ini memiliki tujuan untuk menyajikan bukti empiris tentang perbandingan beban Pasal 21 PPh berdasarkan efektivitas beban pajak dengan menggunakan teknik net dan gross up badan pada Perum Perhutani KPH Kuningan. Teknik pemilihan sampel pada penelitian ini menerapkan sampel jenuh. Objek dalam …
id
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Accès ouvert
2024
article
OpenAlex
Marita Restie Tiara, Chrisan Bimo Prayuda, Tara Titian Maulidya, Hofiya Djauhari et autres
The presence of the anti-SARS-CoV-2-RBD antibody (anti-RBD) prevents severe COVID-19. We aimed to determine the accuracy of a point-of-care anti-RBD testing implemented in persons living with HIV (PLWH), systemic lupus erythematosus (SLE), and chronic kidney disease (CKD). We enrolled 182 non-comorbid subjects …
id
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Accès ouvert
2024
preprint
OpenAlex
Marita Restie Tiara, Chrisan Bimo Prayuda, Tara Titian Maulidya, Hofiya Djauhari et autres
The presence of anti SARS-CoV2-RBD antibody (Anti-RBD) prevents severe COVID-19. We aimed to determine the accuracy of a point-of-care Anti-RBD test implemented in person living with HIV (PLWH), systemic lupus erythematosus (SLE), and chronic kidney disease (CKD). We enrolled 182 non-comorbid subjects …
id, vn, us
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Accès ouvert
2024
article
OpenAlex
Dadang Suhendar, Lia Dwi Martika, Arief Nurhandika, Amīr Ḥamzah
The tax awareness training for SMEs in Luragung Village, Kuningan Regency, responds to the low understanding and compliance with taxation at the local level. It was found that most SMEs lack sufficient understanding of tax obligations and the benefits of tax compliance, …
id
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Accès ouvert
2024
article
OpenAlex
Lia Dwi Martika, Dadang Suhendar, Arief Nurhandika
Empowering Micro, Small and Medium Enterprises (MSMEs) is one step in encouraging the achievement of Sustainable Development Goals (TPB/SDGs). The biggest challenge for MSME owners today is not only preparing a strategy to gain consumer trust but how this business can survive. …
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Accès ouvert
2023
article
OpenAlex
Amīr Ḥamzah, Dadang Suhendar, Agus Zainul Arifin
This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using Smart PLS 3.00. …
id
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2023
article
OpenAlex
Nuur Faridatun Hasanah, Leonanda Ghias Revianashar, Dadang Suhendar, Kharis Yohan Abidin et autres
The use of plastic-based personal protective equipment (PPE) has become a worldwide issue of concern today as the need for and supply of PPE for healthcare workers has gradually increased.A possible solution to tackle this problem of plastic PPE waste is through …
id
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