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PENGARUH KEPATUHAN TERHADAP PELANGARAN PAJAK DAN PENYAJIAN TERHADAP PEMBAYARAN PAJAK ALAT TRANSPORTASI KENDARAAN Rahayu Nugraheni Rachmawati; Eka Satria Wibawa
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.299

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

Sistem Informasi Administrasi Puskesmas Berbasis Multi User Iwan Koerniawan; Rahayu Nugraheni Rachmawati; Widi Utomo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.929

The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.

PENGARUH KEPATUHAN TERHADAP PELANGARAN PAJAK DAN PENYAJIAN TERHADAP PEMBAYARAN PAJAK ALAT TRANSPORTASI KENDARAAN Rahayu Nugraheni Rachmawati; Eka Satria Wibawa
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.299

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

Sistem Informasi Administrasi Puskesmas Berbasis Multi User Iwan Koerniawan; Rahayu Nugraheni Rachmawati; Widi Utomo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.929

The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.

PENERAPAN AKUNTANSI MANAJERIAL DALAM PENGAMBILAN KEPUTUSAN BISNIS UMKM PASCA INSENTIF PAJAK PANDEMI: STUDI DI SEKTOR KULINER Rachmawati, Rahayu Nugraheni; Zahra Dinul Khaq
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1045

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

ANALISIS EFEKTIVITAS REKONSILIASI FISKAL TERHADAP KEPATUHAN PAJAK WAJIB PAJAK BADAN DI INDONESIA: STUDI PADA PERUSAHAAN JASA Zahra Dinul Khaq; Rahayu Nugraheni Rachmawati; Puteri Anindya Maulan
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1048

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

RANCANG BANGUN APLIKASI BERBASIS AKUNTANSI PADA PERSEDIAAN BARANG DAGANG MENGGUNAKAN METODE FIFO Rahayu Nugraheni Rachmawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v1i3.92

The accounting information system when presented with a reliable system will certainly produce objective information as well. One way to achieve a reliable accounting system is by utilizing information technology that is currently developing. Computerized inventory management is very beneficial for trading companies because there are sales that occur regularly or repeatedly. Similarly, in presenting a stock report where the inventory report is a record of information on stock data of a company for a period that can be used to determine the amount of the company's stock of goods. While the inventory report is used to assess business continuity and determine company profits. Aneka Jaya supermarket, which is a company engaged in trading in making stock and financial reports, still relies on Ms. Excel still needs processing first because it has to combine data from books so that leaders cannot receive reports quickly and accurately. Likewise in analyzing financial statements so that this process makes it difficult for management to make decisions quickly. For this reason, an inventory accounting information system design is made that can process goods master data, supplier master data, customer master data, purchase transaction data, sales transaction data, accounting account data and inventory data reports more effectively and have high accuracy with using a computer, with the Visual Basic programming language and MySQL database as well as in the inventory report used with the FIFO method. From the results of the program created to help reduce data input errors, financial reports and financial analysis are produced faster and effective and efficient achievements can be made

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