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Setyowati, Lis
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PENGARUH CITRA MEREK, HARGA, DAN DAYA TARIK TERHADAP MINAT BELI KONSUMEN SHOWROOM HARRIS MOBIL PERIODE 2024 Lucky Virda Lorensa, Adelia; Aini Anisa, Nur; Setyowati, Lis
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7086

Abstract

The used car industry in Indonesia has experienced rapid growth in recent years, driven by increasing consumer demand for more affordable vehicles compared to new cars. Additionally, changing consumer behavior, with a greater focus on selecting products more carefully, demands that used car showrooms better understand the factors influencing purchase decisions. While many studies have addressed factors such as price and brand image, few have examined the simultaneous impact of these factors, particularly in the context of local used car showrooms. This study aims to analyze the influence of brand image, price, and showroom attractiveness on consumer purchase intention at Harris Mobil showroom. The research employs a quantitative approach with multiple linear regression analysis. The findings indicate that price (B = 0.585; Sig. = 0.000) and showroom attractiveness (B = 0.277; Sig. = 0.004) have a positive and significant effect on purchase intention, while brand image (B = 0.121; Sig. = 0.251) does not have a significant partial effect. The coefficient of determination (R²) of 0.965 indicates that 96.5% of the variation in purchase intention can be explained by the three variables. These findings fill a gap in the literature by addressing the simultaneous influence of brand image, price, and showroom attractiveness on consumer purchase intention in the context of used car showrooms. ABSTRAK Industri mobil bekas di Indonesia mengalami pertumbuhan pesat dalam beberapa tahun terakhir, seiring dengan peningkatan permintaan konsumen terhadap kendaraan dengan harga lebih terjangkau dibandingkan mobil baru. Selain itu, perubahan perilaku konsumen yang semakin selektif dalam memilih produk juga menuntut showroom mobil bekas untuk lebih memahami faktor-faktor yang memengaruhi keputusan pembelian. Meskipun banyak penelitian yang membahas faktor-faktor seperti harga dan citra merek, belum banyak penelitian yang mengkaji pengaruh ketiga faktor secara simultan, khususnya dalam konteks showroom mobil bekas lokal. Penelitian ini bertujuan untuk menganalisis pengaruh citra merek, harga, dan daya tarik showroom terhadap minat beli konsumen pada showroom Harris Mobil. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa harga (B = 0,585; Sig. = 0,000) dan daya tarik showroom (B = 0,277; Sig. = 0,004) memiliki pengaruh positif dan signifikan terhadap minat beli konsumen, sementara citra merek (B = 0,121; Sig. = 0,251) tidak berpengaruh signifikan secara parsial. Nilai koefisien determinasi (R²) sebesar 0,965 menunjukkan bahwa 96,5% variasi minat beli dapat dijelaskan oleh ketiga variabel tersebut. Temuan ini mengisi kekosongan dalam literatur yang membahas pengaruh simultan citra merek, harga, dan daya tarik showroom terhadap minat beli konsumen dalam konteks showroom mobil bekas.
ANALISIS PERHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA PENGHASILAN TNI-AL JAKARTA Nurfatimah Wiratnatika Azzahra, Eliza; Setyowati, Lis; Aini Anisa, Nur
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7087

Abstract

This study aims to examine and analyze the calculation, payment, and reporting of Article 21 Income Tax (PPh) on the income of Indonesian Navy (TNI-AL) personnel in Jakarta, specifically at KRI Dewa Kembar - 932. The main issue addressed in this study is the inconsistency in the implementation of the latest tax regulations, particularly the Article 21 Income Tax rates, which have not been uniformly applied within the military environment. This research uses a descriptive qualitative approach with a case study method, involving in-depth interviews and literature review. The study involved two informants: one officer and one non-commissioned officer (NCO) who also serves as a payroll officer. Data were obtained from informants within the TNI-AL and validated through source triangulation techniques. The findings indicate a discrepancy in Article 21 Income Tax calculations across Tamtama, NCO, and Officer ranks. While Tamtama and NCO ranks have applied the latest tax rates according to the Minister of Finance regulation, Officers still use outdated rates, resulting in significant nominal differences. This study differs from previous research as it explores the gap between current regulations and actual practice within the TNI-AL, particularly among Officer ranks. In terms of tax payment and reporting, the deduction process is conducted through a payroll system, followed by deposits by the unit treasurer to the state treasury, and manual reporting to the Tax Office with supporting documents. These findings imply the need for administrative tax reform within military institutions, including harmonization of payroll systems with current regulations and the enhancement of electronic reporting mechanisms. ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis perhitungan, penyetoran, serta pelaporan Pajak Penghasilan (PPh) Pasal 21 atas penghasilan anggota TNI Angkatan Laut di Jakarta, khususnya di KRI Dewa Kembar - 932. Masalah utama dalam penelitian ini adalah ketimpangan implementasi peraturan perpajakan terbaru, khususnya terkait tarif PPh Pasal 21 yang belum sepenuhnya diterapkan secara seragam di lingkungan militer. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, melalui wawancara mendalam dan studi pustaka. Jumlah narasumber dalam penelitian ini adalah dua orang, terdiri dari satu perwira dan satu bintara yang juga merangkap sebagai juru bayar. Data diperoleh dari narasumber di lingkungan TNI-AL dan dibandingkan menggunakan teknik triangulasi sumber. Hasil penelitian menunjukkan bahwa terdapat perbedaan hasil perhitungan PPh Pasal 21 antara golongan Tamtama, Bintara, dan Perwira. Tamtama dan Bintara telah menerapkan tarif pajak terbaru sesuai ketentuan Peraturan Menteri Keuangan, sementara Perwira masih menggunakan tarif lama, yang menyebabkan selisih nominal cukup signifikan. Penelitian ini berbeda dari studi sebelumnya karena mengeksplorasi kesenjangan antara regulasi terbaru dan praktik aktual di lingkungan TNI-AL, khususnya pada golongan Perwira. Dalam hal penyetoran dan pelaporan, alur pemotongan dilakukan melalui aplikasi gaji, dilanjutkan penyetoran oleh bendahara satuan ke kas negara, dan pelaporan dilakukan secara manual ke Kantor Pajak dengan membawa dokumen pendukung. Implikasi dari temuan ini menunjukkan perlunya reformasi sistem administrasi perpajakan di instansi militer, termasuk harmonisasi sistem penggajian dengan regulasi terbaru serta penguatan mekanisme pelaporan elektronik.
IMPLEMENTASI SOFTWARE ACCURATE PADA MODUL PENJUALAN DAN PPH 23 DI PT NILAM PENTA MARGA ABADI Zakaria Pambudi, Angga; Setyowati, Lis; Zaman, Komarun
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7088

Abstract

This study aims to analyze the implementation of Accurate software in the sales and PPh 23 modules at PT Nilam Penta Marga Abadi, a trucking service company based in Surabaya. The research is grounded in the importance of accounting information systems in enhancing operational efficiency and tax compliance, particularly in the service sector, which involves service-based transactions. A qualitative case study approach was employed, with data collected through interviews, observations, and transaction documentation over a two-month period. The results indicate that the use of Accurate increased transaction recording and reporting efficiency by 30%, reduced recording errors by 20%, and improved compliance with PPh 23 through automated invoicing, receivables settlement, and tax deductions. The main challenge identified was the absence of detailed service rate breakdowns in invoices, which affected the clarity of financial and tax reports. In conclusion, Accurate offers significant benefits in managing transactions and tax reporting digitally; however, optimizing the data input system and providing regular staff training are necessary to maximize its effectiveness. These findings contribute to the development of accounting information systems in the service industry, particularly in enhancing accurate and efficient tax obligation management. ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi software Accurate pada modul penjualan dan PPh 23 di PT Nilam Penta Marga Abadi, sebuah perusahaan jasa trucking di Surabaya. Latar belakang penelitian didasarkan pada pentingnya sistem informasi akuntansi dalam meningkatkan efisiensi operasional dan kepatuhan perpajakan, terutama di sektor jasa yang memiliki karakteristik transaksi berbasis layanan. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, di mana data dikumpulkan melalui wawancara, observasi, dan dokumentasi transaksi selama dua bulan. Hasil penelitian menunjukkan bahwa penggunaan Accurate meningkatkan efisiensi pencatatan dan pelaporan sebesar 30%, mengurangi kesalahan pencatatan sebesar 20%, serta meningkatkan kepatuhan terhadap PPh 23 melalui otomatisasi proses faktur, pelunasan piutang, dan pemotongan pajak. Kendala utama yang ditemukan adalah tidak adanya rincian tarif jasa dalam faktur, yang berdampak pada kejelasan laporan keuangan dan pelaporan pajak. Kesimpulannya, Accurate memberikan manfaat signifikan dalam pengelolaan transaksi dan pelaporan pajak secara digital; namun, optimalisasi sistem input dan pelatihan rutin bagi staf diperlukan untuk memaksimalkan efektivitas penggunaannya. Temuan ini berkontribusi pada pengembangan sistem informasi akuntansi di sektor jasa, khususnya dalam memperkuat pengelolaan kewajiban perpajakan secara lebih akurat dan efisien.
IMPLEMENTASI MICROSOFT EXCEL UNTUK MENINGKATKAN EFEKTIVITAS PROSES STOK OPNAME DI PT RATNA ASIA Yuafini, Chamdan; Zaman, Komarun; Setyowati, Lis
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7115

Abstract

ABSTRACT Stock opname is a crucial activity to ensure consistency between administrative records and the physical inventory conditions in the warehouse. At PT Ratna Asia, this process was previously performed manually, often resulting in reporting delays, the risk of recording errors, and a lack of efficiency. This study aims to illustrate the implementation of Microsoft Excel as a practical solution to improve the effectiveness of stock opname. The research method used was a case study with a qualitative approach through semi-structured interviews, direct observation over three weeks, and analysis of company documents. Data validity techniques were carried out using source triangulation, method triangulation, and member checking. The results showed that the use of Excel features, such as automatic formulas (SUM, IF, VLOOKUP), filters, and sorting, can speed up the recording process, minimize human error, and produce more accurate and systematic reports. Furthermore, Excel supports the digitalization of inventory management, making reports easier for management to analyze. Thus, the implementation of Microsoft Excel has been proven to improve the effectiveness of the stock opname process at PT Ratna Asia, both in terms of speed, accuracy, and report quality, while also providing a foundation for the company to adopt more advanced information systems in the future. ABSTRAK Stok opname merupakan aktivitas penting untuk memastikan kesesuaian antara catatan administrasi dan kondisi persediaan fisik di gudang. Di PT Ratna Asia, proses ini sebelumnya dilakukan secara manual sehingga sering menimbulkan keterlambatan pelaporan, risiko kesalahan pencatatan, dan kurangnya efisiensi. Penelitian ini bertujuan untuk menggambarkan penerapan Microsoft Excel sebagai solusi praktis dalam meningkatkan efektivitas pelaksanaan stok opname. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif melalui wawancara semi-terstruktur, observasi langsung selama tiga minggu, dan analisis dokumen perusahaan. Teknik keabsahan data dilakukan dengan triangulasi sumber, triangulasi metode, dan member check. Hasil penelitian menunjukkan bahwa penggunaan fitur Excel, seperti rumus otomatis (SUM, IF, VLOOKUP), filter, dan sorting, mampu mempercepat proses pencatatan, meminimalkan human error, serta menghasilkan laporan yang lebih akurat dan sistematis. Selain itu, Excel mendukung digitalisasi manajemen persediaan sehingga laporan lebih mudah dianalisis oleh manajemen. Dengan demikian, implementasi Microsoft Excel terbukti meningkatkan efektivitas proses stok opname di PT Ratna Asia, baik dari sisi kecepatan, ketelitian, maupun kualitas laporan, sekaligus memberikan landasan bagi perusahaan dalam mengadopsi sistem informasi yang lebih maju di masa depan.
Implementasi Akuntansi Menggunakan Aplikasi MYOB Accounting untuk Menyelesaikan Transaksi Keuangan pada CV Budproject Surabaya Ammelia, Ferdian Nur; Setyowati, Lis
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 5 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/t5j3bc43

Abstract

This study aims to apply the implementation of accounting using the MYOB Accounting application in the settlement of financial transactions that occur in CV. Budproject Surabaya. The data studied are in the form of financial transactions that occur in CV. Budproject Surabaya. Data collection techniques used are observation techniques, literature studies, and document studies. The analysis technique used is data collection, data reduction, and data presentation. The results of this study indicate that the implementation of accounting using the MYOB Accounting application is very effectively applied in CV. Budproject Surabaya. The effectiveness of computerized accounting MYOB Accounting is able to provide financial report output quickly and accurately.
Co-Authors A.A. Ketut Agung Cahyawan W Aini Anisa, Nur Ammelia, Ferdian Nur Anisa, Nur Aini Asto, I Gusti Putu A’yuna, Qori Bambang Yulianto Darim, Abu Diana, Khori Nur Eka Intan Kumala Putri Elfiana , Cicilia Tika Kurniawati Kurniawati Kurniawati Lilik Anifah Lucky Virda Lorensa, Adelia Megasari, Aisyah Darti Nur Aisyah, Putri Nur Farida Nur Hidayah Nurfatimah Wiratnatika Azzahra, Eliza Nuryadi Pertiwi, Sri Endah Soeryanto Soeryanto Suwondo Suwondo Widawati, Etty Yuafini, Chamdan Zakaria Pambudi, Angga Zaman, Komarun