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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat CHAIN: Journal of Computer Technology, Computer Engineering and Informatics Annusfy
Puspita Maelani
Politeknik Negeri Jakarta
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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KINERJA KEUANGAN: KEPATUHAN WAJIB PAJAK DAN INSENTIF PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR MAKANAN DAN MINUMAN Puspita Maelani; Muthia Ulfa; Birrul Walidain
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.10433

Abstract

This study aims to analyze the effect of tax compliance and tax incentives on financial performance with company size as a moderating variable in the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is an associative quantitative method with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observations. Data analysis was conducted through descriptive statistics, multiple linear regression, and Moderated Regression Analysis (MRA). The results of the study indicate that tax compliance has a negative and significant effect on financial performance, while tax incentives have a positive and significant effect on financial performance. In addition, company size is unable to moderate the effect of tax compliance on financial performance or the effect of tax incentives on financial performance. The conclusion of this study shows that increasing tax compliance tends to decrease financial performance in the short term due to the increasing tax burden, while the use of tax incentives can improve financial performance through fiscal efficiency, and company size does not act as a moderating variable in this relationship. Keywords: Financial Performance, Tax Compliance, Tax Incentives, Company Size, Moderated Regression Analysis (MRA
Klasterisasi Toko Berdasarkan Monitoring Summary Audit Kepuasan Pelanggan Menggunakan Algoritma BIRCH Maulana Agung Saputro; Puspita Maelani; Rifka Audinasari
CHAIN: Journal of Computer Technology, Computer Engineering, and Informatics Vol. 4 No. 3 (2026): Volume 4 Number 3 July 2026
Publisher : PT. Tech Cart Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58602/chain.v4i3.281

Abstract

Audit kepuasan pelanggan internal merupakan fungsi penilaian independen yang penting bagi perusahaan ritel untuk menjaga konsistensi kualitas layanan di seluruh jaringan toko. PT XYZ memiliki 210 toko di Indonesia dan secara rutin melaksanakan audit berbasis web. Namun, Supervisor Toko masih mengalami kesulitan dalam menentukan prioritas pelatihan dan evaluasi karena belum mengetahui parameter checklist mana yang paling berpengaruh terhadap penurunan final score toko. Penelitian ini bertujuan membangun model klasterisasi toko berdasarkan karakteristik parameter checklist bernilai rendah dengan algoritma BIRCH. Dataset penelitian berjumlah 109.566 data audit tahun 2025 yang berasal dari sistem internal perusahaan. Metode penelitian mengikuti kerangka CRISP-DM yang meliputi Business Understanding, Data Understanding, Data Preparation, Modeling, Evaluation, dan Deployment. Tahap preprocessing mencakup data cleaning, data selection, data transformation, serta normalisasi Z-Score agar data siap diproses. Proses modeling menggunakan CF-Tree dengan parameter Branching Factor B dan Threshold T yang dimodifikasi secara dinamis untuk meningkatkan kualitas cluster. Evaluasi cluster dilakukan menggunakan Silhouette Coefficient. Hasil penelitian menunjukkan terbentuk 2 cluster optimal dari CF4 dan CF5 dengan nilai SC Cluster 1 sebesar 0,9994, SC Cluster 2 sebesar 0,9988, dan SC Global sebesar 0,9989. Hasil ini menunjukkan struktur cluster yang sangat kuat dan valid. Sistem berbasis Python juga berhasil menampilkan visualisasi scatter plot sebagai dasar pengambilan keputusan evaluasi kinerja karyawan.
Analisis Implementasi Sistem Coretax pada Siklus Pelaporan Pajak di PT Anugerah Bata Indonesia Puspita Maelani; Irma Oktiani; Muthia Ulfa; Rifka Audinasari; Fajriana Khusnul Khotimah; Bangun Widoyoko; Cynthia Dikna Sari; Maulana Agung Saputro
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/hkg6bx62

Abstract

This study aims to analyze the implementation of the CoreTax system in the tax reporting cycle at PT Anugerah Bata Indonesia, identify the challenges faced by the company in the implementation process, and evaluate efforts to address these challenges. The research method used is descriptive qualitative with data collection techniques including in-depth interviews, observation, and documentation. Data were analyzed using a thematic approach to explore the impact of CoreTax implementation on the company's tax reporting. The results show that CoreTax is able to improve reporting efficiency, integrate various tax administration functions, and reduce manual workload
Penguatan Tata Kelola Keuangan melalui Implementasi Sistem Rencana Kegiatan dan Anggaran Sekolah Berbasis Digital Herbirowo Nugroho; Hafidudin Hafidudin; Puspita Maelani; Hanna Febyanti; Nayza Febrina; Hammam Arkan Abdulloh; Qonita Syifa Aulia
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4dy2c323

Abstract

This community service activity aims to strengthen financial management at elementary madrasahs that are members of the Beji Subdistrict Elementary Madrasah Working Group through the implementation of a digital School Activity and Budget Plan (RKAS) system. The method used was Participatory Action Research (PAR), which involved school principals, treasurers, treasury staff, and school committee representatives as key partners across four stages: initial preparation and coordination, program outreach, training, and mentoring and evaluation. The core training involved 12 schools and was divided into two modules: school financial management based on the three pillars of effectiveness, efficiency, and accountability; and hands-on practice in digitizing the Annual School Budget Plan (RKAS), which integrates academic, religious, and student affairs activities with the school budget. The results of pre- and post-test evaluations of 26 participants showed a significant increase in understanding, from an average pre-test score of 33.68 to 99.36 on the post-test—an increase of nearly 195 percent. 
Analisis Digitalisasi Pelaporan PPh Pasal 21 Melalui Coretax dalam Peningkatan Kepatuhan Wajib Pajak pada RSU BLUD Herbirowo Nugroho; Ridwan Zulpi Agha; Birrul Walidain; Puspita Maelani
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 3 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i3.3281

Abstract

Ketidakfasihan staf pada RSU BLUD dalam mengoperasikan Coretax, yang berisiko menimbulkan keterlambatan pelaporan, kesalahan pengisian, ketidaksesuaian data, dan dokumen tidak lengka. Penelitian ini bertujuan mengidentifikasi kendala implementasi Coretax di RSUD BLUD Kota Depok dan menyusun tools aplikatif berupa pedoman penggunaan Coretax dalam pelaporan pajak. Metode penelitian menggunakan pendekatan kualitatif dengan desain studi kasus, pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap bendahara, staf keuangan, staf perpajakan, pegawai, serta dokumen SPT, bukti potong, rekapitulasi penghasilan, SOP internal, laporan keuangan, dan panduan Coretax. Hasil penelitian menemukan kompleksitas alur prosedural pelaporan PPh Pasal 21 yang terdiri atas lima tahap berurutan, Kendala lapangan termasuk ketidaksesuaian data BPA1 dengan rekapitulasi gaji dan status SPT Masa kurang bayar meskipun pajak telah disetor, serta kesenjangan kesiapan sumber daya manusia dalam mengoperasikan sistem. Kesimpulan menunjukkan bahwa keberhasilan digitalisasi perpajakan tidak hanya bergantung pada ketersediaan aplikasi, tetapi juga pada kesiapan kompetensi pengguna, akurasi data internal, dan prosedur kerja yang jelas. Pedoman Coretax yang dikembangkan berfungsi sebagai pedoman kerja dan job aid untuk meningkatkan kepatuhan perpajakan RSUD sebagai Wajib Pajak Instansi Pemerintah dan instansi pemerintah. Implikasi praktis peningkatan kepatuhan di RSUD tidak cukup dilakukan melalui sosialisasi regulasi dan bahwa peningkatan kepatuhan juga perlu dilakukan melalui perbaikan rekonsiliasi data, penguatan SOP, pembagian tanggung jawab, pemeriksaan berjenjang, dan pendampingan penggunaan sistem.
Co-Authors Bangun Widoyoko Birrul Walidain Birrul Walidain Cynthia Dikna Sari Fajriana Khusnul Khotimah Hafidudin Hafidudin Hammam Arkan Abdulloh Hanna Febyanti Herbirowo Nugroho Irma Oktiani Maulana Agung Saputro Muthia Ulfa Muthia Ulfa Nayza Febrina Qonita Syifa Aulia Ridwan Zulpi Agha Rifka Audinasari