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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) AKM: Aksi Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Finance Management Malcom: Indonesian Journal of Machine Learning and Computer Science Journal Of Artificial Intelligence And Software Engineering
Romli, Harsi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PP NOMOR 58 TAHUN 2023 TERHADAP PEMOTONGAN PPH PASAL 21 KARYAWAN (STUDI KASUS PADA PT. XYZ) Munandar, Aris; Coyanda, John Roni; Romli, Harsi
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1204

Abstract

Penelitian ini bertujuan untuk melihat dampak PP Nomor 58 Tahun 2023 terhadap besaran pemotongan pajak penghasilan pasal 21 bagi karyawan. Penelitian dilakukan pada PT. XYZ dan data yang digunakan adalah data gaji karyawan pada tahun 2023. Penelitian ini merupakan simulasi dalam perhitungan pajak penghasilan pasal 21 berdasarkan PP Nomor 58 Tahun 2023. Hasil penelitian menunjukkan bahwa jika Perusahaan menggunakan perhitungan tarif TER maka akan mengalami kelebihan pemotongan sebesar Rp. 35.371.384. Berbeda jika dibandingkan dengan menggunakan tarif pasal 17 yang kurang pemotongan sebesar Rp. 101.636.521. Terjadinya lebih bayar pada perhitungan tarif TER disebabkan pada bulan April dan September ada tambahan penghasilan berupa THR dan Bonus. Dengan adanya tambahan penghasilan tersebut mengakibatkan persentase tarif TER yang dikenakan mengalami kenaikan yang signifikan diantara 3 - 4,5 kali dari tarif normal, sebagai contoh jika tarif TER karyawan status TK/0 tanpa tambahan penghasilan sebesar 1,75% maka tarif TER sewaktu menerima THR menjadi sebesar 8%, dan bahkan sewaktu menerima bonus tarif TER menjadi sebesar 11%. Dengan demikian jumlah pajak yang dipotong untuk masa Januari hingga November telah melebihi jumlah satu tahun masa pajak. Jika dilakukan perhitungan pajak penghasilan pasal 21 menggunakan tarif TER tanpa memperhitungkan THR dan Bonus maka diakhir tahun akan mengakibatkan pajak kurang bayar sebesar Rp. 14.469.384.
Pelatihan Pelaporan SPT Masa Ppn Dan PPnBM Munandar, Aris; Romli, Harsi; Aravik, Havis
AKM Vol 5 No 2 (2025): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v5i2.1356

Abstract

Sebagai Pengusaha Kena Pajak (PKP) tentunya memiliki kewajiban untuk memunggut PPN, menyetorkan PPN yang terhutang serta melaporkan SPT Masa PPN dengan menggunakan aplikasi e-faktur. Sejak 20 Juli 2024 Pemerintah meluncurkan aplikasi e-Faktur V. 4.0 sehingga perlunya dilakukan update aplikasi e-faktur bagi PKP yang telah menggunakan aplikasi e-Faktur V. 3.2. Permasalahan yang terjadi terhadap mitra adalah sering terjadinya keterlambatan melaporkan SPT Masa PPN serta sering mendapatkan komplain dari pihak pelanggan terkait penerbitan faktur pajak dan cara update aplikasi e-Faktur V. 4.0. Keterlambatan ini disebabkan karena banyaknya faktur pajak yang harus diterbitkan dalam satu hari. Pengabdian Masyarakat ini dilakukan untuk memberikan Solusi terbaik bagi Perusahaan agar tidak terjadi kembali keterlambatan dalam pembuatan faktur pajak dan pelaporan SPT Masa PPN. Hasil kegiatan Pengabdian Masyarakat telah memberikan Solusi bagi Perusahaan sehingga dalam pembuatan faktur pajak dan pelaporan SPT Masa PPN tepat waktu. Solusi yang telah dilakukan yaitu memanfaatkan menu import pada aplikasi e-faktur dengan menggunakan data yang berasal dari web report Perusahaan.
Pengaruh Kinerja Individu, Kualitas Pelayanan, dan Nilai Pelanggan Terhadap Manfaat Sistem Informasi Akuntansi Implikasi Supply Chain (Survey Pada Karyawan PT. Trans Musi Palembang Jaya) Nurmaimuna, Anggini; Romli, Harsi; Tripermata, Lukita
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.461

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja individu dalam memahami dan menggunakan sistem informasi akuntansi terhadap kualitas pelayanan dan nilai yang dirasakan oleh pelanggan dan karyawan di PT. Trans Musi Palembang Jaya. Penelitian ini menggunakan teknik sample dengan cara sampling jenuh. Pengumpulan data menggunakan kuesioner. Berdasarkan hasil penelitian menunjukkan bahwa variabel kinerja individu tidak berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 0,200 < 2,011 dengan signifikan 842 > 0,05. Kualitas pelayanan berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 3,698 > 2,011 dengan signifikan 0,01 > 0,05 dan nilai pelanggan berpengaruh signifikan terhadap sistem informasi akuntansi dengan nilai 3,515 > 2,011 dengan signifikan 0,01, dan sistem informasi akuntansi berpengaruh signifikan terhadap supply chain dengan nilai 4,811 > 2,011 dengan signifikan 0,00 < 0,05. Berdasarkan hasil uji koefisien regresi berganda didapat persamaan 1 Y1= 10,902 + 0,046 X1+ 0,458 X2 + 0,623 X3 + e dan persamaan 2 Y2= 21,142 + 0,480 Y1. Berdasarkan temuan ini, PT. Trans Musi Palembang Jaya disarankan untuk meningkatkan program pelatihan dan pengembangan karyawan, terus meningkatkan kualitas pelayanan, mengoptimalkan penggunaan sistem informasi akuntansi, mengembangkan strategi pemasaran yang efektif, dan menjalin kemitraan dengan pihak ketiga untuk meningkatkan kualitas layanan dan infrastruktur. Dengan demikian, perusahaan dapat memberikan nilai yang lebih tinggi kepada pelanggan dan meningkatkan daya saing di industri transportasi
The Effect of Internal Control System, Corporate Social Responsibility, and Resource Use Efficiency on Sustainability Performance: Empirical Study on Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Sari, Mei; Romli, Harsi; Hertati, Lesi
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1160

Abstract

This study analyzes the influence of internal control systems, corporate social responsibility (CSR), and resource efficiency on sustainability performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with purposive sampling of 10 companies that consistently publish annual and sustainability reports. Secondary data from financial statements and sustainability reports were analyzed using multiple linear regression. The findings indicate that internal control systems positively impact sustainability performance, demonstrating that risk management and financial transparency enhance corporate sustainability. CSR also has a positive effect, suggesting that corporate social engagement strengthens business reputation. Resource efficiency significantly contributes to sustainability by optimizing energy and raw materials while reducing production waste. These three variables collectively influence corporate sustainability performance. This study recommends that companies strengthen internal control systems, enhance CSR initiatives, and optimize resource utilization to ensure business sustainability and competitiveness in the food and beverage manufacturing industry.
Optimization of Stunting Risk Prediction Using a Hybrid Genetic-Machine Learning Model Heryati, Agustina; Terttiaaivini, Terttiaavini; Marcelina, Dona; Romli, Harsi
Journal of Artificial Intelligence and Software Engineering Vol 5, No 2 (2025): June
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jaise.v5i2.6988

Abstract

Stunting is a chronic nutritional problem that remains a national priority issue in Indonesia. According to the 2022 Indonesian Nutrition Status Survey (SSGI), the national stunting prevalence reached 21.6%, with a target reduction to 14% by 2024. Accurate prediction of stunting risk remains a challenge, particularly in regions like Palembang City, which exhibit diverse socio-economic conditions and complex anthropometric characteristics. This study develops a hybrid machine learning model for stunting risk prediction by integrating classification algorithms with a Genetic Algorithm (GA) for feature selection. The hybrid approach aims to enhance predictive accuracy and efficiency based on numerical and socio-economic data. A total of 6,000 samples were used, and after preprocessing (trimming, winsorization, normalization, and SMOTE), 5,366 clean data samples were obtained. Four classification algorithms were tested: Decision Tree, K-Nearest Neighbor, Random Forest, and XGBoost. The best performance was achieved by the XGBoost model, with an accuracy of 84.08%, recall of 93%, and F1-score of 0.91 for the majority class. By integrating the Genetic Algorithm, optimal accuracy reached 95.34% in the third generation of feature selection. This study contributes a hybrid machine learning-based predictive framework that can be adopted by local health institutions for more targeted early detection of stunting risk.
Dampak Volatilitas, Perspektif Return dan Preferensi Risiko Terhadap Keputusan Investasi Saham dan Cryptocurrency Pada Kalangan Milenial di Kota Palembang Nisrinasari; Romli, Harsi; Tripermata, Lukita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4144

Abstract

This study aims to analyze the impact of volatility, return perspective, and risk preferences on stock and cryptocurrency investment decisions among millennials in Palembang. Millennials tend to have a higher risk tolerance and interest in digital investments such as cryptocurrency. Using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, the research findings indicate that volatility and risk preferences significantly influence investment decisions, especially in cryptocurrency, which exhibits high fluctuation levels. Return perspective also plays a crucial role in investment decision-making in both stocks and cryptocurrency.
Pengaruh Current Ratio (CR) dan Return On Equity (ROE) Terhadap Devident Payout Ratio (DPR) Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Sebelum dan Sesudah Pandemi Periode 2018 -2022 Muhammad Alfarizi; Romli, Harsi; Munandar, Aris
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.3839

Abstract

This research aims to investigate the influence of Current Ratio (CR) and Return On Equity (ROE) on Dividend Payout Ratio (DPR) both simultaneously and partially. The study was conducted on Plantation Companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is quantitative, sourced from secondary data obtained from www.idx.co.id. The population determined by the author for this study is plantation companies listed on the Indonesia Stock Exchange Before and After the Pandemic period from 2018 to 2022. Sampling was done using purposive sampling, resulting in 6 companies selected as research samples, thus totaling 30 observations from 6 companies x 5 years observation period. Data analysis in this study was conducted using Eviews 12 software program. The research results indicate that there is a simultaneous influence of Current Ratio (CR) and Return On Equity (ROE) on Dividend Payout Ratio (DPR) with a Prob (F-statistic) value of 0.001553, which is smaller than 0.05. Partially, there is an influence of Current Ratio (CR) on Dividend Payout Ratio (DPR) with a probability value of 0.0093, which is smaller than 0.05, and there is an influence of Return On Equity (ROE) on Dividend Payout Ratio (DPR) with a probability value of 0.0077, which is smaller than 0.05. The coefficient of determination test (R2 test) reveals an R-squared value of 0.814048 or 81.40%, while the remaining 18.9% is explained or described by other variables not included in this study Keywords: Current Ratio (CR), Return On Equity (ROE), Devident Payout Ratio (DPR)
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT EQUITY RATIO TERHADAP PROFITABILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Subakti, Ahmad; Romli, Harsi
Jurnal Ecoment Global Vol. 4 No. 2 (2019): Edisi Agustus 2019
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.296 KB) | DOI: 10.35908/jeg.v4i2.756

Abstract

This study aims to find out and analyze how the effect of disclosure of Corporate Social Responsibility and Debt Equity Ratio on the profitability of mining companies in the Indonesia Stock Exchange in the period 2012-2017. The population in this study were 41 mining companies while the study sample was 12 mining companies with a total of 72 observations selected by purposive sampling. Financial report data and annual reports are obtained from the Indo-Exchange File (IDX). The data analysis technique uses technical linear multiple regression. In this study the disclosure variables of Corporate Social Responsibility (CSR) were measured using the Corporate Social Responsibility Disclusure Index (CSRDI), the variable Debtto Equiy Ratio measured by the ratio of the proportion of debt to equity, and Profitability measured using Return On Assets (ROA). The results of the study show that the financial disclosure of financially has a positive and significant effect on profitability. While partially DebttoEquiyRatio (DER) has a negative and significant effect on Profitability. Simultaneously, CSR and DER disclosures had a positive and significant effect on Profitability with a coefficient of determination (R2) of 32.3% while the effect of 67.7% was influenced by other variables.Keywords: Profitability, Corporate Social Responsibility, Debt Equity Ratio.
DETERMINAN KEBIJAKAN BELANJA PEMERINTAH DAERAH KABUPATEN OGAN ILIR Ikhsan, Addinul; Romli, Harsi; Zamzam, Fakhry
Jurnal Ecoment Global Vol. 5 No. 2 (2020): Edisi Agustus 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.016 KB) | DOI: 10.35908/jeg.v5i2.1092

Abstract

 This study aims to determine what factors influence the spending policy of the Ogan Ilir district government. The independent factors in this study are Regional Taxes (X1), Regional Retribution Variables (X2), Separated Regional Assets Result Variables (X3) and Other Variables Legal Original Regional Income (X4), while the dependent factor is Regional Expenditure (Y The analysis was carried out with multiple linear regressions The results of this study were Regional Taxes (X1), Regional Retribution (X2) Separated Regional Assets (X3) Other Legitimate Original Regional Income (X4) simultaneously affected district government spending. Ogn Ilir.Local Taxes (X1), Retribution (X2) Separated Regional Wealth (X3) Other Legitimate Original Revenue (X4) has a partial effect on the local government of Ogan Ilir Regency. Keywords: Local Taxes, Regional Retributions, Separated Regional Assets, Other Legitimate Regional Original Revenues, Regional Expenditures
PENGARUH FAKTOR FUNDAMENTAL MAKRO DAN MIKRO PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Pada Industri Pulp and Paper yang terdaftar di BEI) Sari, Retty Purnama; Romli, Harsi; Marnisah, Luis
Jurnal Ecoment Global Vol. 5 No. 2 (2020): Edisi Agustus 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.75 KB) | DOI: 10.35908/jeg.v5i2.1109

Abstract

This research aims to know the impact of macro fundamental factors such as interest rate (SBI), kurs and gross domestic product; and micro fundamental factors such as return on asset (ROA), debt to equity ratio (DER) and price earning ratio (PER) on firm value in pulp and paper industry that listed in Indonesian Stock Exchange. This research used multiple regression analysis and processed with Eviews version 8. The results of study is: 1) By partial, just interest rate have negative and no significant effect on firm value, other factors such as kurs and gross domestic products, return on asset, debt to equity ratio and price earning ratio have positive and no significant effect on firm value; 2) By Simultaneous macro fundamental factor have positive and significant effect on firm value, also micro fundamental factors have positive and significant effect on firm value; 3) By Simultaneous macro and micro fundamental factors have positive and significant effect on firm value. Keywords: macro fundamental factor, micro fundamental factor, firm value
Co-Authors Aravik, Havis Aris Munandar Coyanda, John Roni Fakhry Zamzam Heryati, Agustina Ikhsan, Addinul Lesi Hertati, Lesi Marcelina, Dona Marnisah, Luis Martadinata, A. Taqwa Muhammad Alfarizi Mulyati Mulyati Nisrinasari Nurmaimuna, Anggini Permata, Lukita Tri sari , Novita Sari, Mei Sari, Retty Purnama Subakti, Ahmad Terttiaaivini, Terttiaavini Terttiaavini, Terttiaavini Tripermata, Lukita Utami, Mega Wati, Widya Septya Zaliman, Iski