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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Research in the Mathematical and Natural Sciences Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Pengabdian Masyarakat Bangsa Riwayat: Educational Journal of History and Humanities
Usman, Susanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Aplikasi Algoritma Floyd-Warshall untuk Mengoptimalkan Distribusi Listrik di PLN Kota Gorontalo Usman, Susanti; Wiranto, Ifan; Nurwan, Nurwan
Research in the Mathematical and Natural Sciences Vol. 1 No. 1 (2022): November 2021-April 2022
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.032 KB) | DOI: 10.55657/rmns.v1i1.24

Abstract

This research deals with the application of the Floyd-Warshall algorithm and Floyd-Warshall plus in the optimization of electricity distribution network routes in Gorontalo City. The route optimization begins by representing the power poles and cable lengths into a graph. The graph used is a weighted graph where the road (related to the length of the cable) is represented as a weighted side and the electric pole is represented as a point. This graph consists of a set of electric poles totalling 40 points and a set of roads (cable lengths) totalling 46 sides. The results showed that the shortest path of the electricity distribution network is and the minimum cable network length is 9,040 m.
Pelatihan Perhitungan PPh 21 Menggunakan Tarif Efektif Rata-rata (TER) Berdasarkan PP 58/2023 dan PMK 168/2023 Avira, Silvia; Armein, Early; Dwiastutiningsih, Rini; Khotimah, Nurul; Renny, Renny; Usman, Susanti; Khadijah, Eva; Ardiansyah, Irfan; Utomo, Ely Sapto; Indrayani, Emmy; Noversyah, Noversyah; Perdana, Endika; Pratiwi, Erny
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1064

Abstract

Pemerintah telah mengundangkan peraturan terbaru terkait dengan Pemotongan Pajak atas Penghasilan sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Orang Pribadi melalui Peraturan Pemerintah Nomor 58 Tahun 2023 dan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Kehadiran regulasi yang mulai berlaku 1 Januari 2024 ini dilatar belakangi oleh beberapa alasan, antara lain memberikan kemudahan dan kesederhanaan bagi Wajib Pajak dalam menghitung pemotongan PPh Pasal 21 di setiap Masa Pajak, meningkatkan kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya dan memberikan kemudahan dalam membangun sistem administrasi perpajakan yang mampu melakukan validasi atas perhitungan Wajib Pajak, sehingga diharapkan terwujud proses bisnis yang efektif, efisien, dan akuntabel. Kegiatan ini berlangsung di SMK Yadika 13 Tambun. Metode yang digunaan adalah dengan persentasi materi, tanya jawab dan diskusi mengenai peraturan terkait PPh 21 dengan seluruh peserta. Setelah pelaksaan ini berakhir, siswa jurusan akuntansi yang mengikuti pelaksanaan pelatihan ini mendapatkan tambahan pengetahuan terbaru terkait pajak penghasilan, dan para siswa bisa menghitung pajak penghasilan pasal 21 dengan tarif Pemotongan PPh Pasal 21 Progresif & TER sesuai ketentuan terbaru dari pemerintah.
Pelatihan Penyusunan Laporan Keuangan Perusahaan Jasa Bagi Siswa Akuntansi SMK Yadika 13 Tambun Bekasi Avira, Silvia; Ningsih, Rini Dwi Astuti; Khadijah, Eva; Armein, Early; Khotimah, Nurul; Renny, Renny; Usman, Susanti; Pratiwi, Erny; Indrayani, Emmy; Noversyah, Noversyah
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 5 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i5.2691

Abstract

Penyusunan laporan keuangan merupakan salah satu kompetensi utama yang harus dikuasai oleh siswa SMK jurusan akuntansi, khususnya dalam konteks perusahaan jasa. Laporan keuangan memiliki peran penting dalam menggambarkan kondisi keuangan suatu entitas dan pengajaran  materi  terkait  penyusunan laporan keuangan di SMK Yadika 13 Tambun bertujuan untuk meningkatkan pemahaman dan keterampilan dibidang ini. Keputusan memilih SMK Yadika 13 Tambun sebagai tempat kegiatan abdimas didasarkan pada keinginan untuk melibatkan sekolah-sekolah dalam upaya pengembangan kompetensi dibidang akuntansi. Kegiatan abdimas pengajaran ini untuk memberikan pengalaman mendalam tentang penyusunan laporan keuangan. Pengajaran yang efektif dalam penyusunan laporan keuangan perusahaan jasa sangat penting untuk meningkatkan pemahaman dan keterampilan siswa. Materi ini meliputi pembuatan laporan laba rugi, neraca, laporan perubahan ekuitas, dan laporan arus kas, yang harus disajikan sesuai dengan standar akuntansi yang berlaku. Manfaatnya mencakup peningkatan keterampilan peserta dalam menganalisis dan menyajikan informasi keuangan, serta memperkuat praktik pengelolaan keuangan yang efisien. Metode pelatihan melibatkan penyampaian teori, studi kasus, dan pelatihan praktis dalam menyusun laporan keuangan. Pelatihan di ikuti oleh 24 peserta yang berperan aktif serta interaksi antara peserta dan fasilitator meningkatkan pemahaman konsep dan aplikasi praktis. Hasilnya mencakup peningkatan keterampilan peserta dalam menyusun laporan keuangan yang akurat dan relevan.
The Effect of Capital Intensity, Liquidity, and Firm Size on Tax Aggressiveness In Property and Real Estate Sub Sector Companies Listed In The Indonesian Stock Exchange 2017-2021 Period Juwita*, Ratih; Antoni, Antoni; Usman, Susanti
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.30601

Abstract

This study aims to analyze the effect of capital intensity, liquidity, and company size on tax aggressiveness.The population in this study are property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sampling method was purposive sampling and obtained a sample of 15 companies. The analytical technique used in this research is multiple linear regression analysis. The data was processed using SPSS. The results of this study indicate that the size of the company has an effect on tax aggressiveness, while capital intensity and liquidity have no effect on tax aggressiveness. Then capital intensity, liquidity and firm size simultaneously affect tax aggressiveness.
Analysis And Design Of Cash Sales Accounting Information System at Alfamart Kembang Beji Usman, Susanti; Putri , Ratih Widyanti
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1131

Abstract

The rapid economy in the era of globalization opens up opportunities for new businesses, but also increases competition between companies. The company must carry out its operational activities effectively and efficiently. The implementation of an appropriate accounting information system and the latest technology is essential to improve competitiveness and operational efficiency. This study aims to analyze the ongoing cash sales accounting information system and its conformity with the internal control system, and design an alternative cash sales accounting information system. This research method uses qualitative data, the source of data in this study is carried out through literature studies, interviews, and direct observation. The analysis tools used are flowcharts, data flow charts (DFD), ERD, and normalization. The conclusion obtained from this study is that the cash sales accounting information system at Alfamart Kembang Beji has been well computerized, but there are still weaknesses in terms of separation of duties, document authorization, and incomplete documents. The finance department makes a turnover report that should be done by the accounting department. The researcher proposes improvements through flowchart creation, DFD, ERD, database design, and various document input-output designs to improve the existing system.
Penyusunan Laporan Keuangan Berdasarkan SAK Indonesia untuk Emkm pada Usaha Pertanian Gabah Kering Panen (GKP) Bapak Yasin Haliza, Sherly Alifia; Usman, Susanti
Jurnal Pendidikan Indonesia Vol. 6 No. 4 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i4.7697

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun pelaporan keuangannya sering kali belum sesuai standar. Penelitian ini berfokus pada penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Indonesia untuk UMKM (SAK Indonesia untuk EMKM) pada Usaha Pertanian Gabah Kering Panen (GKP) milik Bapak Yasin. Tujuan penelitian adalah menganalisis praktik pembukuan yang ada, mengidentifikasi kendala pelaporan keuangan, dan menyusun laporan keuangan lengkap sesuai SAK Indonesia untuk EMKM dan IFRS. Metode yang digunakan adalah deskriptif kuantitatif, dengan data diperoleh melalui wawancara dan dokumentasi transaksi tahun 2023. Hasil penelitian menunjukkan bahwa usaha hanya memiliki laporan arus kas sederhana tanpa mengikuti standar akuntansi formal. Penelitian ini berhasil menyusun laporan keuangan lengkap, mencakup laporan posisi keuangan, laba rugi, saldo laba, arus kas, dan catatan atas laporan keuangan. Temuan menunjukkan penerapan SAK EMKM dapat dilakukan dengan baik dan memberi manfaat nyata dalam transparansi keuangan serta pengambilan keputusan strategis. Penelitian ini memberikan kontribusi praktis terhadap standarisasi pelaporan keuangan di sektor usaha mikro pertanian dan menyarankan arah pengembangan literasi keuangan serta dukungan bagi UMKM.
The Impact of Artificial Intelligence on Auditing Processes and Accuracy: A Future Outlook Fidyah, Feny; Usman, Susanti; Eki Pradita, Afrila; Mieta Setyawati, Dyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3224

Abstract

Artificial Intelligence (AI) is revolutionizing auditing processes, promising significant improvements in accuracy, efficiency, and risk management. This literature review explores the transformative impact of AI on auditing practices and outlines future prospects. AI technologies such as machine learning, natural language processing, and robotic process automation are being integrated into auditing systems, enabling real-time data analysis, anomaly detection, and predictive insights. These advancements not only enhance traditional auditing methodologies but also introduce new approaches capable of handling large volumes of data with unprecedented speed and precision. This article synthesizes current research and industry trends to highlight AI's role in addressing auditing challenges, including fraud detection, compliance monitoring, and audit quality enhancement. Moreover, it examines the implications of AI adoption for auditors, emphasizing the need for upskilling in data analytics and AI technologies. Looking forward, the article discusses potential future developments such as AI-driven continuous auditing, blockchain integration, and ethical considerations in AI-augmented audits.
Co-Authors Antoni Antoni Armein, Early Avira, Silvia Eki Pradita, Afrila Emmy Indrayani Fidyah, Feny Haliza, Sherly Alifia Ifan Wiranto Irfan Ardiansyah Juwita*, Ratih Khadijah, Eva Mieta Setyawati, Dyah Ningsih, Rini Dwi Astuti Noversyah Noversyah, Noversyah nurul khotimah Nurwan, Nurwan Perdana, Endika Pratiwi, Erny Putri , Ratih Widyanti Renny Renny Rini Dwiastutiningsih Safira, Nada Utomo, Ely Sapto