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All Journal Jurnal Pendidikan Akuntansi (JPAK) Accounting Student Research Journal Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS)
Imam Hasan
Universitas Harkat Negeri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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CORSUS Accounting Information System and Internal Control Effectiveness: An Empirical Study at Yes Brebes Salted Egg Store Dina Mei Liana; Bahri Kamal; Imam Hasan
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/qh9nx438

Abstract

This study investigates the implementation of the Corsus Accounting Information System (AIS) in enhancing internal control effectiveness at Yes Brebes Salted Egg Store. Employing a qualitative descriptive approach, data were collected through field observation, semi-structured interviews, and documentation analysis. The findings reveal that while Corsus adequately supports transaction recording and inventory management, significant internal control deficiencies persist across three dimensions: unclear functional role separation, insufficient workforce competency due to the absence of structured training programs, and technical constraints including on-premise server limitations and the lack of automated data backup. The evaluation indicates that only the authorization and recording element demonstrates partial compliance, while organizational structure, sound operational practices, and human resource competency remain inadequate. This study recommends organizational restructuring, systematic employee training, and a transition toward cloud-based infrastructure with automated backup capabilities to strengthen overall internal control effectiveness
Pemahaman Literasi Keuangan Digital di Kalangan Generasi Muda: Analisis Perbedaan Imam Hasan; Ayu Ismawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to identify and analyze the understanding of financial literacy regarding digital finance among high school and vocational school students in the city of Tegal, as well as to determine the differences in financial literacy regarding digital finance between high school and vocational school students in the city of Tegal. The research method employed uses a mixed-methods sequential exploratory model. Furthermore, the survey results show that the digital financial literacy level of vocational high school students is 77.75% and that of senior high school students is 78.57%. This percentage falls within the “sufficiently literate” category. A subsequent comparison test revealed no significant difference in financial literacy between high school and vocational high school students, as demonstrated by an independent samples t-test, with a p-value of 0.013 < 0.05.  
Analisis Implementasi Sistem Coretax dalam Pembuatan Bupot PPh Pasal 21 (Studi Kasus KKP Asrofi Langgeng) Kesya Triaprilia; Asrofi Langgeng Noerman Syah; Imam Hasan
Accounting Student Research Journal Vol 5 No 2 (2026): ASRJ - September 2026
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v5i2.15623

Abstract

Kantor Konsultan Pajak Asrofi Langgeng berperan dalam pembuatan Bukti Potong PPh Pasal 21 untuk PT X. Namun, ditemukan permasalahan dalam proses pembuatannya sehingga ketika digunakan sebagai dasar pelaporan SPT Tahunan, muncul status kurang bayar yang menunjukkan bahwa pajak yang dipotong belum sesuai dengan jumlah pajak yang seharusnya terutang. Penelitian ini bertujuan untuk menganalisis implementasi sistem Coretax dalam pembuatan Bukti Potong PPh Pasal 21 pada Kantor Konsultan Pajak Asrofi Langgeng. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan studi dokumentasi, dengan metode analisis deskriptif kualitatif melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa implementasi Coretax dalam pembuatan Bukti Potong PPh Pasal 21 di Kantor Konsultan Pajak Asrofi Langgeng dilakukan melalui tiga tahapan, yaitu persiapan, pelaksanaan, dan hasil implementasi. Berdasarkan perbandingan dengan ketentuan PMK Nomor 168 Tahun 2023 dan PMK Nomor 81 Tahun 2024, sebagian besar proses telah sesuai dengan ketentuan yang berlaku, di antaranya penentuan dasar pengenaan pajak, penerapan Tarif Efektif Rata-rata (TER), validasi identitas menggunakan NIK, legalitas dokumen elektronik, serta ketepatan waktu penyetoran dan pelaporan pajak. Namun, ditemukan satu aspek yang belum sesuai ketentuan, yaitu penentuan status pegawai, yang berdampak pada munculnya status kurang bayar pada SPT Tahunan pegawai PT X.
Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAK No. 202 pada TB. Perdana Farah Nafilah Firdaus; Fitri Amaliyah; Imam Hasan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gmrafn44

Abstract

Inventory is an important current asset for trading companies; therefore, its accounting treatment should comply with PSAK No. 202 to ensure the reliability of information presented in financial statements. This study aims to analyze the compliance of inventory accounting treatment at TB. Perdana with PSAK No. 202, which covers measurement, recognition as an expense, and disclosure. This study uses a descriptive method with a qualitative approach. Data were collected through observation, in-depth interviews with inventory staff, and documentation. The analysis was conducted by comparing the company’s practices with the provisions of PSAK No. 202. The results of the study indicate that the accounting treatment of inventory at TB. Perdana  is in accordance with PSAK No. 202. Inventory is measured based on acquisition cost and the FIFO method is used to determine the inventory cost formula; inventory is recognized as cost of goods sold when the goods are sold; and inventory is disclosed as a current asset on the balance sheet and as cost of goods sold on the income statement.
Co-Authors Asrofi Langgeng Noerman Syah Ayu Ismawati Bahri Kamal Dina Mei Liana Farah Nafilah Firdaus Fitri Amaliyah Kesya Triaprilia