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All Journal Jurnas Nasional Teknologi dan Sistem Informasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Akuntansi'45 Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Justika : Jurnal Sistem Informasi Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Land Journal Journal Economics Technology and Entrepreneur Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Unipa
Diarany Sucahyati
Universitas Pembangunan Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
Optimalisasi Sistem Akuntansi PT XYZ Melalui Accurate Online Andra Andira Eka Puspita; Diarany Sucahyati
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 5 No 2 (2025): Desember 2025
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v5i2.9522

Abstract

Artikel ini membahas bagaimana PT XYZ melakukan migrasi sistem pelaporan keuangan dari Microsoft Excel ke Accurate Online pada Januari 2025. Seluruh proses migrasi didokumentasikan dalam studi kasus. Hal ini mencakup persiapan dan pemindahan data Excel lama, pengaturan preferensi pengguna, menjalankan proses secara paralel, dan pelatihan tim. Menurut hasil analisis, Accurate Online meningkatkan efisiensi tenggat waktu pelaporan bulanan dan mengurangi kesalahan entri. Selain itu, kombinasi e-invoicing dan SPT memudahkan kepatuhan terhadap peraturan perpajakan. Sistem berbasis cloud ini juga menyediakan jejak audit lengkap dan riwayat versi, sehingga Anda dapat dengan mudah membatalkan perubahan dan berkolaborasi secara real-time tanpa harus menghadapi konflik file. Artikel ini diakhiri dengan rekomendasi praktik terbaik, seperti mengimplementasikan bagian-bagian penting sistem secara bertahap, memilih pengguna super, dan menggunakan AI untuk menganalisis data secara otomatis
Analisis Kepatuhan dan Optimalisasi Perhitungan serta Pelaporan PPh Pasal 23 pada PT XYZ Devi, Ameylia Shintya; Sucahyati, Diarany
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.801

Abstract

Income Tax (PPh) Article 23 is an essential component of Indonesia’s taxation system. It is levied on income received by domestic taxpayers from capital, services, or awards. This study aims to evaluate the calculation and reporting of PPh Article 23 at PT XYZ, identify underlying issues, and propose solutions to enhance compliance and reporting efficiency. The research adopts a descriptive qualitative method through a case study approach. Data were collected via direct observation of the company’s tax administration process, interviews with the finance department, and a review of supporting tax documents. The findings reveal discrepancies between reported amounts and actual tax payment dates, which may expose the company to administrative sanctions. The study highlights the need for PT XYZ to strengthen its understanding of PPh Article 23 regulations, optimize the use of the Directorate General of Taxes’ digital platform (Coretax), and improve internal procedures through the implementation of clear Standard Operating Procedures (SOPs) and staff training. These steps are crucial to prevent future errors and ensure sustainable tax compliance. This research is expected to serve as a strategic reference for PT XYZ in managing tax obligations more effectively and aligning with prevailing tax laws.
Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM Vania Andani, Jessica; Diarany Sucahyati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.808

Abstract

This study aims to analyze the discrepancies in the fixed asset write-off procedures in the fiscal financial statements of PT MMM for the 2023–2024 period. The research focuses on identifying errors in the recognition and derecognition of fixed assets, especially related to asset disposal, accumulated depreciation write-off, and profit or loss recognition on asset sales. Using a descriptive qualitative method, data were collected through document analysis, interviews, and supporting evidence such as sales invoices and fixed asset records. The results show that PT MMM failed to implement PSAK 16 principles in the derecognition process. The company did not write off accumulated depreciation and did not calculate the gain or loss on the disposal of fixed assets, resulting in misstated fiscal financial statements. These discrepancies may lead to fiscal corrections and administrative sanctions due to non-compliance with tax reporting requirements. The study concludes that errors in fixed asset write-off procedures stem from a lack of understanding of accounting standards and inadequate documentation. Corrective actions recommended include adjusting accumulated depreciation, recording disposal profit or loss, and ensuring proper derecognition procedures in accordance with PSAK 16 and fiscal regulations. Implementing these improvements is expected to enhance the reliability of financial reporting and prevent potential tax sanctions.
THE INFLUENCE OF POLITICAL CONNECTIONS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA Kurnikova, Afia Ayu; Sucahyati, Diarany
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.722

Abstract

This study aims to analyze the link between CSR disclosure and politically connected companies. A quantitative approach utilizing multiple linear regression analysis in Stata version 17 was used to analyze the association between independent and dependent variables in all corporations registered on the Indonesia Stock Exchange from 2019 to 2023, leaving out the financial and banking sectors, resulting in 1,105 companies. This study found that the availability of political connections encourages increased CSR disclosure to strengthen relationships with stakeholders and build a positive image in the eyes of the public for the benefit of the business. This study is interesting because it focuses on a single period of the latest government regime in Indonesia as a developing country, thus enabling more consistent results that are free from potential policy bias due to leadership changes.
Analisis Prosedur Rekonsiliasi Transaksi Non-Tunai dalam Meminimalisir Selisih Data Sistem Opera: Studi Kasus Hotel X Fathonah Nur Khasanah; Diarany Sucahyati
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6910

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur rekonsiliasi transaksi non-tunai dalam meminimalisir selisih data pada sistem OPERA, dengan studi kasus pada Departemen Finance bagian Account Receivable/Income Audit di hotel X. Fokus penelitian adalah pada tahapan teknis rekonsiliasi, faktor penyebab selisih data yang dipetakan ke dalam lima komponen kerangka pengendalian internal COSO, serta efektivitas prosedur dalam menjaga integritas laporan pendapatan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif dan strategi studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur dan observasi partisipatif terhadap Junior Acountant dan Associate Account Receivable/Income Audit, serta dokumentasi berupa bukti pembayaran digital, rekening koran bank, dan Daily Revenue Report. Hasil penelitian menunjukkan bahwa prosedur rekonsiliasi dijalankan melalui lima tahap berurutan, mulai dari pencocokan bukti pembayaran hingga pencocokan akhir dengan rekening koran bank. Kelima komponen COSO telah berjalan cukup baik, ditandai dengan kejelasan pembagian fungsi kerja, mekanisme otorisasi berjenjang, dan jalur penyelesaian melalui credit meeting, meskipun belum didukung oleh SOP tertulis resmi. Selisih data paling banyak ditemukan pada transaksi EDC dan Virtual Credit Card (VCC), dengan tingkat kecocokan transaksi sebesar 95% pada percobaan pertama. Implikasi penelitian ini menunjukkan bahwa prosedur rekonsiliasi yang berjalan saat ini efektif secara desain dan hasil akhir, tetapi belum efisien dari sisi waktu dan koordinasi antarpihak, sehingga diperlukan pendokumentasian SOP secara formal, kesepakatan batas waktu penyelesaian dengan bank, serta pemantauan berbasis risiko pada transaksi yang rawan selisih. Temuan ini dapat menjadi acuan bagi hotel lain dalam memperkuat pengendalian internal atas transaksi non-tunai.
Analisis Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Berdasarkan PP58/2023 Dengan UU Pasal 17 Pada PT. BCA Nelsha Fariska Hermawanti; Diarany Sucahyati
NIKAMABI: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2024): NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : LPPM UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v3i2.3171

Abstract

Pajak Penghasilan Pasal 21 ialah pembayaran pajak dalam tahun berjalan melalui pemotongan pajak atas penghasilan yang diterima atau diperoleh oleh Wajib Pajak orang pribadi dalam negeri sehubungan dengan pekerjaan, jasa, dan kegiatan, Pihak yang wajib melakukan pemotongan pajak adalah pemberi kerja, bendahara pemerintah, dana pensiun, badan, perusahaan, dan penyelenggara kegiatan. Sejak 1 Januari 2024, pemerintah menerbitkan Peraturan Pemerintahan Nomor 58 Tahun 2023 (PP 58/2023) sebagai penyempurnaan dari Undang Undang Nomor 17 Tahun 2021 (UU Pasal 17) yang digunakan untuk menghitung PPh Pasal 21, atas berlakunya PP58/2023 menyebabkan adanya perubahan dalam menghitung PPh Pasal 21 yang saat ini harus menggunakan dua tarif yaitu, tarif PP 58/2023 digunakan untuk masa Januari sampai November dan tarif Pasal 17 untuk masa pajak bulan Desember atau di bulan terakhir karyawan bekerja.. Tujuan dari penetian ini untuk menganalisis perbedaan proses perhitungan PPh pasal 21 antara PP58/2023 dengan UU Pasal 17. Pengkajian ini bermetode deskripsi kualitatif guna membahas permasalahan mendeskripsikan, mengkalkulasi serta membedakan kondisi yang perhitungan Pajak Penghasilan Pasal 21. Hasil penelitian menunjukkan perhitungan menggunakan TER dengan Tarif Progresif akan ada perbedaan atau selisih, bisa nihil, bisa kurang bayar dan bisa lebih bayar. Jadi itu alasannya mengapa perhitungan progresif dilakukan dibulan desember, tujuannya untuk mengetahui apakah perhitungan TER selama bulan Januari sampai November sudah sesuai dengan perhitungan semestinya.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Job Order Costing pada PT XXX Salsabila Baiq Nisrina; Diarany Sucahyati
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 2 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini ditujukan guna melakukan analisis perhitungan harga pokok produksi yang diimplementasikan pada PT XXX dan membandingkannya dengan metode Job Order Costing. Penelitian menerapkan pendekatan kualitatif deskriptif dilengkapi data yang bersumber dari wawancara, dokumentasi perusahaan, serta studi literatur. Perolehan dari penelitian memperlihatkan bahwasanya perhitungan biaya bahan baku yang dilakukan perusahaan telah sesuai pada strategiJob Order Costing. Namun, terdapat perbedaan pada pembebanan biaya tenaga kerja langsung dengan biaya overhead pabrik. Metode perusahaan membebankan biaya berdasarkan proporsi berat produk dan biaya aktual yang terjadi, sementara strategi Job Order Costing menggunakan konsumsi tenaga kerja yang sesungguhnya serta tarif biaya overhead pabrik yang ditetapkan sejak awal senilai 19,32%. Perbedaan tersebut menimbulkan selisih harga pokok produksi pada masing-masing jenis pesanan, yaitu Fillet sebesar 11%, Marinasi 50%, Utuh 3%, dan Batari 9%. Secara keseluruhan, total harga pokok produksi menurut perusahaan senilai Rp281.289.303,15, sementara dari strategi Job Order Costing senilai Rp281.297.394,86 dengan selisih Rp8.091,71. Perolehan tersebut memperlihatkan bahwasanya Job Order dapat memberikan informasi biaya yang cenderung valid sehingga dapat mendukung penetapan harga jual hingga pembuatan putusan dari manajemen
Analisis Kepatuhan dan Optimalisasi Perhitungan serta Pelaporan PPh Pasal 23 pada PT XYZ Ameylia Shintya Devi; Diarany Sucahyati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.801

Abstract

Income Tax (PPh) Article 23 is an essential component of Indonesia’s taxation system. It is levied on income received by domestic taxpayers from capital, services, or awards. This study aims to evaluate the calculation and reporting of PPh Article 23 at PT XYZ, identify underlying issues, and propose solutions to enhance compliance and reporting efficiency. The research adopts a descriptive qualitative method through a case study approach. Data were collected via direct observation of the company’s tax administration process, interviews with the finance department, and a review of supporting tax documents. The findings reveal discrepancies between reported amounts and actual tax payment dates, which may expose the company to administrative sanctions. The study highlights the need for PT XYZ to strengthen its understanding of PPh Article 23 regulations, optimize the use of the Directorate General of Taxes’ digital platform (Coretax), and improve internal procedures through the implementation of clear Standard Operating Procedures (SOPs) and staff training. These steps are crucial to prevent future errors and ensure sustainable tax compliance. This research is expected to serve as a strategic reference for PT XYZ in managing tax obligations more effectively and aligning with prevailing tax laws.
Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM Jessica Vania Andani; Diarany Sucahyati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.808

Abstract

This study aims to analyze the discrepancies in the fixed asset write-off procedures in the fiscal financial statements of PT MMM for the 2023–2024 period. The research focuses on identifying errors in the recognition and derecognition of fixed assets, especially related to asset disposal, accumulated depreciation write-off, and profit or loss recognition on asset sales. Using a descriptive qualitative method, data were collected through document analysis, interviews, and supporting evidence such as sales invoices and fixed asset records. The results show that PT MMM failed to implement PSAK 16 principles in the derecognition process. The company did not write off accumulated depreciation and did not calculate the gain or loss on the disposal of fixed assets, resulting in misstated fiscal financial statements. These discrepancies may lead to fiscal corrections and administrative sanctions due to non-compliance with tax reporting requirements. The study concludes that errors in fixed asset write-off procedures stem from a lack of understanding of accounting standards and inadequate documentation. Corrective actions recommended include adjusting accumulated depreciation, recording disposal profit or loss, and ensuring proper derecognition procedures in accordance with PSAK 16 and fiscal regulations. Implementing these improvements is expected to enhance the reliability of financial reporting and prevent potential tax sanctions.
Co-Authors Abdillah, Muhammad Nauval Rizki Achmad Hidayat, Rovino Adisti, Elsa Aulia Alifia Putri P. Amar, Muhammad Khoirul Ameylia Shintya Devi Andra Andira Eka Puspita Anggita Nurlathifa Anik Yuliati Anindo Saka Fitri April Dwi Anggraini Arief Budiman Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Dewi Putri Pratiwi Diah Hari Suryaningrum Divanda Oktavia Rizkita Erna Sulistyowati Farrel Sabililillah Fathonah Nur Khasanah Fauzan Attamimi Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Iftinandea Wresti Rosyadi Ignathia Martha Hendrati Iman Harymawan In Naka Malik Hardiansyah Indrawati Yuhertiana Izaak, Wilma Cordelia Jessica Vania Andani Kurnikova, Afia Ayu Laily, Aulia Najmi Mahardika, Tiska Ayu Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna Muniroh, Nawal Shofiyatul Nabila Nelsha Fariska Hermawanti Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Roditri, Cholidul Ahmad Sabililillah, Farrel Salsabila Baiq Nisrina Seftin Fitri Ana Wati Setyomurti, Septiana Tri Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Sofiyulloh Sri Trisnaningsih Tri Wahyuni, Mira Triwanti Rosada, Cherli Tubagus Algan Roiston Vania Andani, Jessica Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yesica Arinda Damayanti