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All Journal Jurnal Akuntansi & Auditing Indonesia Foristek Berkala Ilmiah Pendidikan Biologi (BioEdu) Measurement : Jurnal Akuntansi ECEIJ (Early Childhood Education Indonesian Journal) Jurnal Teknik Informatika STMIK Antar Bangsa Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management GEMA EKONOMI Jambura Accounting Review Majalah Kedokteran Andalas JISICOM (Journal of Information System, Infomatics and Computing) The International Journal of Business Review (The Jobs Review) FINANCIAL : JURNAL AKUNTANSI Technologia: Jurnal Ilmiah Journal of Contemporary Accounting GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan JSMA (Jurnal Sains Manajemen dan Akuntansi) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Global Financial Accounting Journal Jurnal Akuntansi Jurnal Infortech Jurnal Pengabdian kepada Masyarakat Nusantara ASANKA: Journal of Social Science And Education JESS (Journal of Education on Social Science) Jambura Geo Education Journal Jurnal Manajemen Informatika Jayakarta INSANtek – Jurnal Inovasi dan Sains Teknik Elektro SOSEARCH : Social Science Educational Research JURNAL GEOGRAFIKA (GEOGRAFI LINGKUNGAN LAHAN BASAH) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat Bhinneka The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Agriculture and Animal Science Scientium Management Review Jurnal Mutiara Ilmu Akuntansi JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Riset Ekonomi dan Akuntansi Inspiration: Jurnal Teknologi Informasi dan Komunikasi Journal of Accounting Information System Conference on Community Engagement Project (Concept) Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal Journal of Islamic Economics and Finance International Journal of Geography, Social, and Multicultural Education (IJGSME) Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Journal of Citizen Research and Development Al Hikmah: Indonesian Journal of Early Childhood Islamic Education Jurnal Akuntansi Early Childhood Islamic Education Journal Balance: Jurnal Ekonomi
Sari Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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PEMANFAATAN TEKNOLOGI WEB SERVICE PADA SISTEM JOB MONITORING COMPLAINT UNTUK OTOMATISASI PELAPORAN Ramadhani, Anjas; -, Hariyanto; Dewi, Sari
Technologia : Jurnal Ilmiah Vol 17, No 1 (2026): Technologia (Januari)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/tji.v17i1.20877

Abstract

Kemajuan teknologi informasi telah memberikan kontribusi besar terhadap peningkatan efisiensi dan akurasi dalam pengelolaan data. Saat ini di PT. Ekspedi Amanda Jaya untuk permintaan complaint dari bagian ke bagian lainya itu masih menggunakan manual atau lewat telpon langsung, sehingga masih kurang efektif dan efisien karena setiap permintaan tidak di lengkapi dengan dokument permintaan dan terkadang menyebabkan permintaan tidak dapat di realisasikan dengan baik dan dari atasan bagian tidak mengetahui permasalahan yang sedang terjadi sehingga bisa menyebabkan keterlambatan. Penelitian ini bertujuan untuk mengembangkan sistem yang mampu melakukan otomatisasi pelaporan keluhan dan pemantauan kinerja secara real-time, sehingga proses administrasi menjadi lebih efisien dan transparan. Salah satu bentuk penerapannya adalah pemanfaatan teknologi Web Service dalam sistem pelaporan dan pemantauan pekerjaan (Job Monitoring Complaint). Metode penelitian yang digunakan adalah Research and Development (R&D) dengan tahapan meliputi analisis kebutuhan, perancangan sistem, implementasi, dan pengujian. Hasil penelitian menunjukkan bahwa penerapan Web Service dapat meningkatkan kecepatan proses pelaporan hingga 75% dibandingkan sistem manual. Uji performa dilakukan menggunakan Apache JMeter waktu respons rata-rata sebesar 0,34 detik per permintaan, dengan tingkat keberhasilan 99,6%. karena penggunaan Application Programming Interface (API) berbasis REST, Dengan demikian sistem ini dapat menjadi solusi efektif bagi untuk pelaporan yang cepat, akurat, dan terdokumentasi dengan baik.
Analyzing the Effect of Tax Risk on Audit Report Timeliness: Evidence of Audit Committee Moderation Tantya, Fristhienty; Tanujaya, Kennardi; Dewi, Sari
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1820

Abstract

Timeliness in audited financial reporting is a critical element of credible corporate disclosure. However, heightened tax-related uncertainty can increase audit complexity and extend the completion period of audit procedures. This study investigates whether tax risk contributes to audit report lag and assesses the moderating role of audit committees in this association. Using panel data from 925 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2023, the hypotheses were examined through moderated regression analysis. The empirical results reveal that firms exposed to greater tax risk experience significantly longer audit delays, suggesting that auditors require more extensive verification and judgment when auditing aggressive or uncertain tax positions. In contrast, an effective audit committee is found to mitigate this effect by strengthening monitoring functions, improving communication with external auditors, and ensuring the availability of reliable information during the audit process. This study contributes to the governance and auditing literature by providing evidence from an emerging market that emphasizes the role of tax risk in shaping reporting timeliness and highlights the governance mechanisms that can reduce delays. The findings have practical implications for regulators and corporate boards to improve audit committee effectiveness in supporting higher transparency and reporting credibility.
Implementasi Sistem Pembukuan Digital Untuk Meningkatkan Efisiensi Pencatatan Pada UMKM New Hai San 168 Margareta, Serlen; Dewi, Sari
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.878

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) berperan penting untuk mendorong pertumbuhan ekonomi suatu negara karena UMKM mampu untuk menyerap banyak tenaga kerja. Di Kota Batam UMKM juga menjadi roda penggerak ekonomi, namun kebanyakan UMKM masih kurang berkemampuan dalam pengelolaan keuangan bisnisnya, pengelolaan keuangan sangat penting dilakukan untuk mengetahui kinerja suatu usaha. New Hai San 168 termasuk salah satu UMKM yang bergerak disektor kuliner di Kota Batam yang masih melakukan pencatatan secara manual dan belum mampu untuk menghasilkan laporan keuangan secara mandiri. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu UMKM New Hai San 168 dengan perancangan sistem pencatatan dan pelaporan agar lebih efektif dan efisien dalam mencatat penerimaan dan beban usaha aktivitas operasional, serta membuat laporan laba rugi dan neraca secara otomatis. Implementasi sistem menghasilkan dampak yang positif pada penghematan waktu pencatatan, transparansi dan akurasi pencatatan, sistem yang bisa diakses dimana saja dan kapan saja, mengurangi resiko kehilangan data keuangan, dan UMKM mampu untuk menghasilkan laporan keuangan secara mandiri.
Tax Standard Operating Procedures (SOP) at PT Momentum Sample Indonesia Candra, Valentine; Harsono, Budi; Dewi, Sari
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11591

Abstract

This project focuses on developing a comprehensive Tax Standard Operating Procedure (SOP) for PT Momentum Sample Indonesia as a response to the company’s lack of formalized tax administration guidelines. Previously, tax-related tasks were performed based on informal habits, which led to inconsistent practices, unclear responsibilities, calculation errors, and increased exposure to administrative sanctions. Through a qualitative methodology involving direct observation, interviews with accounting/tax personnel, and examination of relevant documents, the program identified operational problems and designed standardized procedures for the completion of both periodic (SPT Masa) and annual (SPT Tahunan) tax obligations. The finalized SOP compiles step-by-step procedural narratives, workflow flowcharts, tax rate references, calculation templates, and document archiving standards to improve accuracy, efficiency, and regulatory compliance. Its early implementation yielded notable results, including clearer process mapping, improved accuracy in tax computations, strengthened documentation systems, and the identification of previously overlooked 2023 tax outstanding through structured reconciliation with the Coretax DJP database. These findings show that the SOP functions not only as an operational guideline but also as an effective mechanism for detecting legacy compliance issues. Future recommendations include integrating automated tax features via accounting or ERP systems, conducting periodic internal compliance audits, routinely updating the SOP in line with regulatory developments, enhancing staff capability in digital tax platforms, and reinforcing the company’s digital archiving infrastructure.
Co-Authors Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aimmaul Allifah, Aimmaul Aminuyati Anderson Andi Irwan Benardi, Andi Irwan Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Aseanty, Deasy Asri Hente Astuti, Rachmawati Darma B., Rosanti Barata, Muchamad Andi Baso Mukhlis Bigharta Bekti Susetyo Birana, Melfi Blestania, Theresa Budi Harsono Caesar Dharmawan Candra, Valentine Celine Patrisia Sinurat Chrisna Chrisna Christopher Christopher Daniel Happy Putra Dea Tiara Monalisa Butar-Butar Deswalantri Deswalantri Devi Kusuma Pradana Dora , Nuriza Dwi Yuni Utami Eka Kusuma Pratama Elita Elita Elrika Erliani erna wati Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Gary Gilbert, Kerdion Halim, Joice Handoko Karjantoro Hanini Ilyana Che Hashim Hariyanto -, Hariyanto Hayatullah, Mohammad Rizky Hendi Hendi Hendi Hendi, Hendi Hermawan, Jasmine Azzizah Husen Tolleng I Komang Astina Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kadir, Ing Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidiawati Lidiawati M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Melvina chen Mery Subito Michelle Winovsky Mika Zuhriyah Mindarti, Sri Misnawati Misnawati Mkumbachi, Ramadhani Lausi Mohamad Risky Mohd Hairy Ibrahim Mursalim Nohong Natasyha, Natasyha Nofal Supriaddin, Abdul aziz muthalib, Nurhani Amin NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Pangestu, Krisnawati Yeni Parida Angriani Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Ramadhani, Anjas Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah Reza Fahlevi REZA FAHLEVI Rizana Fauzi, Rizana Rizka, Muhammad Aditya Rosana, Jackie Saiful Amin Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sarfilianty Anggiani, Sarfilianty Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriyanto Supriyanto Tantya, Fristhienty Tanujaya, Kennardi Tioputra, Louis Cedric Tommi Alfian Armawan Sandi Vara, Regita Santo Vera vera vera, vera Wedra Aprison Wibowo, M.Dwi Saputra Wijaya, Vieri Wiwik Sri Utami Yasir Mahaseng Yopie, Santi Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yuninda Azzahra Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Yusuf Suharto Zuhriyah, Mika