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Khadijah Khadijah
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Pendampingan Standardisasi Pendetailan Data Persediaan untuk Meningkatkan Akurasi Pengelolaan Persediaan pada Instansi Pemerintah Widya Ayu Kusumawati; Khadijah Khadijah; Hermaya Ompusunggu
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1018

Abstract

Ketidaktertiban pendetailan data persediaan merupakan persoalan yang lazim ditemukan pada instansi pemerintah, terutama dalam hal kelengkapan kode barang, kesesuaian satuan, dan klasifikasi jenis persediaan pada sistem informasi akuntansi. Kondisi tersebut berpotensi menimbulkan selisih antara saldo fisik dan saldo pada aplikasi persediaan sehingga menurunkan akurasi laporan keuangan pemerintah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan standardisasi pendetailan data persediaan guna meningkatkan akurasi pengelolaan persediaan pada instansi pemerintah mitra di Kota Batam. Metode pelaksanaan meliputi tahap survei pendahuluan, identifikasi permasalahan pencatatan persediaan, penyusunan pedoman kodefikasi dan standar pendetailan barang, pelatihan bagi pengurus barang, pendampingan input data pada aplikasi persediaan, serta evaluasi hasil pendampingan melalui uji petik (spot check) antara data fisik dan data sistem. Hasil kegiatan menunjukkan peningkatan signifikan pada seluruh indikator akurasi data persediaan yang diukur, yaitu kelengkapan kode barang, kesesuaian satuan, keakuratan saldo stok, dan ketepatan klasifikasi, dengan rata-rata peningkatan lebih dari 30 poin persentase setelah pendampingan dilaksanakan. Pengurus barang pada instansi mitra juga menunjukkan pemahaman yang lebih baik terhadap tata cara pendetailan persediaan sesuai Pernyataan Standar Akuntansi Pemerintahan Nomor 05. Kegiatan ini disimpulkan mampu memberikan kontribusi praktis dalam mendukung penyajian laporan keuangan pemerintah daerah yang lebih akuntabel dan transparan.
Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam Najma Aulia Rizky; Khadijah Khadijah; Ferdila Ferdila; Andi Hidayatul Fadlilah; Baru Harahap
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1104

Abstract

This study aims to analyze the effect of understanding, awareness, and tax sanctions on employee individual taxpayer compliance at PT Energi Graha Sagara Batam. The background of this study is based on the importance of taxpayer compliance in supporting state revenue and the existence of non- compliance phenomena in fulfilling tax obligations. This research employed a quantitative approach using a questionnaire distributed via Google Form to 100 respondents selected through total sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that partially understanding, awareness, and tax sanctions have a positive and significant effect on individual taxpayer compliance with significance values of 0.015 (<0.05), 0.000 (<0.05), and 0.000 (<0.05), respectively. Simultaneously, the three variables also have a significant effect on taxpayer compliance with an F-test significance value of 0.000 (<0.05). The Adjusted R² value of 0.220 indicates that understanding, awareness, and tax sanctions explain 22% of the variation in taxpayer compliance, while the remaining 78% is influenced by other factors outside this study. The findings imply that improving taxpayer compliance can be achieved through continuous tax education, increasing awareness of the importance of tax contributions to national development, and consistent enforcement of tax sanctions. This study is expected to serve as a reference for companies and related institutions in formulating policies to enhance taxpayer compliance in the workplace environment.
Pengaruh Persediaan, Penerapan Just In Time, dan Lean Accounting Terhadap Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Priode 2022-2024 Nabila Rama Hervianti; Maya Richmayati; Nur Isra Laili; Khadijah Khadijah; Hermaya Ompusunggu
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1105

Abstract

This study aims to analyze the effect of inventory management, the implementation of Just In Time (JIT), and Lean Accounting on net profit in manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data obtained from companies’ financial statements. The sampling technique employed purposive sampling, resulting in 39 companies observed over three years, yielding 117 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, along with classical assumption tests and hypothesis testing. The results indicate that partially, inventory, Just In Time (JIT), and Lean Accounting have an effect on net profit. Simultaneously, these three variables also have a significant effect on net profit. This implies that effective inventory management, efficient production systems through JIT, and the application of Lean Accounting can enhance a company’s financial performance. This study is expected to contribute to the development of management accounting knowledge and serve as a reference for company management in improving operational efficiency and profitability.
PELAYANAN PEMBIAYAAN KREDIT MOTOR HONDA DI LEASING FEDERAL INTERNATIONAL FINANCE (FIF) Ratna Putri Mardianti; Khadijah Khadijah; Andi Hidayatul Fadilah; Maya Richmayati
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.453

Abstract

This study discusses the financing services for new motorcycle credit provided by PT Federal International Finance (FIF), one of the largest leasing companies in Indonesia under Astra International. FIF offers easy application processes for new motorcycle credit, especially for Honda motorcycles, with fast, secure procedures and simple requirements such as ID card, family card, and salary slip. Applications can be made offline through dealers or FIF branch offices, as well as online. FIF also provides various flexible tenor options and down payment amounts according to consumers’ financial capabilities. Additionally, FIF continuously develops digital services and collaborates with dealers to enhance customer experience. New motorcycle financing is a major focus of FIF, contributing about 65% of total financing. FIF also strives to expand its service reach through automotive exhibitions and opening new branches. With competitive interest rates and an easy process, FIF helps the public own new motorcycles on credit in an affordable and trustworthy way. This study aims to provide a clear overview of the new motorcycle credit financing services at FIF.-
Co-Authors Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Baru Harahap Ferdila Ferdila Hermaya Ompusunggu Maya Richmayati Nabila Rama Hervianti Najma Aulia Rizky Nur Isra Laili Ratna Putri Mardianti Widya Ayu Kusumawati