Garuda - Garba Rujukan Digital

Analisis Penerapan Software Accurate dalam Pengelolaan Piutang Dagang Guna Meningkatkan Pengendalian Internal pada PT Nouran Sejahtera Indonesia Wahyu Adi Pratama; Chairil Anwar; Muhafidhah Novie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8656

Penelitian ini dilatarbelakangi oleh permasalahan pengelolaan piutang dagang pada PT Nouran Sejahtera Indonesia yang masih menggunakan sistem pencatatan manual berbasis Microsoft Excel sehingga sering menyebabkan hilangnya histori transaksi, keterlambatan penagihan piutang, dan ketidaksesuaian data administrasi keuangan. Kondisi tersebut berdampak pada terganggunya stabilitas arus kas perusahaan serta lemahnya pengendalian internal dalam proses pengelolaan piutang. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan Software Accurate versi 5 dalam meningkatkan pengendalian internal dan meminimalisir risiko kehilangan data piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi partisipatif, wawancara mendalam dengan staf akuntansi dan manajemen keuangan, serta dokumentasi laporan piutang dan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa implementasi Software Accurate mampu mengotomatisasi proses pencatatan transaksi penjualan dan piutang secara real-time sehingga mengurangi terjadinya human error dalam penginputan data. Fitur Aging Schedule dan notifikasi jatuh tempo membantu perusahaan memantau status tagihan pelanggan secara lebih akurat dan mempercepat proses penagihan piutang. Selain itu, sistem hak akses pengguna dan audit trail yang tersedia pada Software Accurate mampu memperkuat pengendalian internal perusahaan dengan meningkatkan keamanan data serta transparansi transaksi keuangan. Dengan demikian, penerapan Software Accurate terbukti efektif dalam meningkatkan efisiensi administrasi piutang, menjaga stabilitas arus kas, serta mendukung keberlanjutan kinerja keuangan perusahaan di era digital.

Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/2dtzgw70

Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.

PENGARUH PEMBIAYAAN MODAL KERJA DAN KEMAMPUAN MANAJERIAL TERHADAP PENDAPATAN UMKM ANGGOTA KSP RAHAYU KRIAN Aisyah Brillianta; Dian Fahriani; Chairil Anwar; Achmad Wicaksono
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2858

ABSTRAKPenelitian ini dilatarbelakangi oleh pentingnya pembiayaan modal kerja dan kemampuan manajerial dalam meningkatkan pendapatan UMKM. Permasalahan yang dihadapi umumnya berkaitan dengan keterbatasan modal usaha serta kemampuan pengelolaan usaha yang belum optimal. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh pembiayaan modal kerja dan kemampuan manajerial terhadap pendapatan UMKM Anggota KSP Rahayu Krian. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel mengunakan purposive sampling dengan sampel sebanyak 131 responden yang merupakan anggota UMKM KSP Rahayu Krian. Hasil penelitian menunjukkan bahwa pembiayaan modal kerja berpengaruh positif dan signifikan terhadap pendapatan UMKM. Kemampuan manajerial juga berpengaruh positif dan signifikan terhadap pendapatan UMKM. Secara simultan, kedua variabel berpengaruh signifikan terhadap pendapatan usaha UMKM. Implikasi dari hasil penelitian ini menunjukkan bahwa KSP Rahayu Krian perlu meningkatkan akses yang mudah, cepat, dan sesuai dengan kebutuhan pelaku UMKM.ABSTRACTThis study was motivated by the importance of working capital financing and managerial competence in increasing the revenue of MSMEs. The problems faced generally relate to limited business capital and suboptimal business management capabilities. The objective of this study is to determine how working capital financing and managerial competence affect the revenue of MSMEs that are members of the Rahayu Krian Credit Union. This study employs a quantitative method. The sampling technique used purposive sampling with a sample of 131 respondents who are SME members of KSP Rahayu Krian. The results show that working capital financing has a positive and significant effect on SME revenue. Managerial capabilities also have a positive and significant effect on SME revenue. Simultaneously, both variables have a significant effect on SME business revenue. The implications of these findings suggest that KSP Rahayu Krian needs to improve access to financing that is easy, fast, and tailored to the needs of SME operators.

Analisa Optimalisasi Transisi Pelaporan SPT Tahunan Melalui Sistem Coretax untuk Ketepatan Pembayaran Wajib Pajak di KPP Pratama Sidoarjo Utara Ariesta Maherani Laksono; Muhafidhah Novie; Chairil Anwar
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1704

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Optimalisasi Akuntansi Manajemen Untuk Pengelolaan Keuangan Berkelanjutan Di Sekolah Madrasah Aliyah Al-Muawannah Minggir Larangan Candi Sidoarjo Syntia Balqis Inayah; Muhafidhah Novie; Chairil Anwar
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8896

Penelitian ini menganalisis optimalisasi akuntansi manajemen untuk pengelolaan keuangan berkelanjutan di Madrasah Aliyah Al-Muawannah (akreditasi B). Menggunakan pendekatan kualitatif studi kasus dengan wawancara staf tata usaha, observasi 24 jam, dan analisis RAPBS 2026 (Rp 65,569 juta) serta Buku Kas November 2025 (Rp 2,075 juta), ditemukan SPP mendominasi 46,5% pendapatan dengan defisit Rp 595 ribu akibat sistem pencatatan manual tanpa klasifikasi akun. Tantangan utama meliputi SDM otodidak, minim partisipasi orang tua dalam RAPBS, dan ketidakstabilan likuiditas. Strategi optimalisasi mencakup digitalisasi SAKTI Kemenag (gratis, terintegrasi BOS), diversifikasi wakaf produktif, dan forum partisipatif RAPBS. Implementasi tiga strategi prioritas dalam 6 bulan akan mentransformasi pengelolaan reaktif menjadi proaktif. Digitalisasi dan partisipasi stakeholder menjadi kunci sustainability madrasah mikro, sebagai model praktis bagi 15.000+ madrasah swasta Indonesia dengan karakteristik serupa (Arifudin & Kartika, 2025; Parembai et al., 2025).

Penerapan Pencatatan Keuangan Sederhana Terhadap Efektivitas Pengelolaan Keuangan UMKM Kedai Risol Mayoku Pasuruan Deswita Ayu Maharani; Muhafidhah Novie; Chairil Anwar
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11602

Micro, Small, and Medium-Sized Enterprises (MSMEs) are essential to the country's economy, but a lack of organized record-keeping makes it difficult for many business owners to manage their finances. This study uses a qualitative approach and a case study design to investigate how basic financial record-keeping affects the efficacy of financial management at the Kedai Risol Mayoku MSME. Semi-structured interviews, direct observation, and financial record documentation were used to collect data, which was then subjected to thematic analysis. The findings show that keeping a daily cash book aids business owners in tracking cash flow, comprehending revenue and expenses, and routinely assessing their company's performance. It also supports operational decision-making, including capital management and raw material procurement planning. However, there are still challenges with recording consistency, particularly during periods of high economic activity. In general, basic financial record-keeping enhances MSME financial management's efficacy. Therefore, to maximize financial management, greater record-keeping discipline and the application of more useful technologies are required.

Analisa Optimalisasi Transisi Pelaporan SPT Tahunan Melalui Sistem Coretax untuk Ketepatan Pembayaran Wajib Pajak di KPP Pratama Sidoarjo Utara Ariesta Maherani Laksono; Muhafidhah Novie; Chairil Anwar
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1704

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Title

Found 17 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 17 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 17 Documents
Search