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PERBANDINGAN PMK NO 68/PMK.03/2022 PAJAK ASSET UANG KRIPTO DI INDONESIA DENGAN BERBAGAI NEGARA-NEGARA LAIN Safri, Safri; Setiadi, Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 2 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i2.901

Abstract

The Indonesian tax authority, in this case the Ministry of Finance, has issued PMK No. 68/PMK.03/2022, regarding value added tax and income tax on crypto asset trading transactionsComparing the value added tax on Indonesian Crypto Assets, only France stipulates VAT, but only applies if you pay for goods in Bitcoin and does not charge VAT on Bitcoin sales, while other countries have not set VAT.Comparison of Income Tax on crypto assets in Indonesia, the United States, China, Hong Kong, England, Japan, Germany, Norway, France, and Spain determines income tax in the form of capital gains, with different provisions, whereThere are several countries with crypto asset tax implementations that are different from Indonesia's regulations, these countries are, India applies a policy of all digital money assets being taxed, Kazakhstan applies a tax policy on crypto assets only for mining. And there are countries that can be called crypto asset tax havens including Belarus, the state of Georgia and Illinois, and Portugal. Keywords: Crypto Assets, Value Added Tax, income tax
ANALISIS PERBANDINGAN PENERAPAN PENGENDALIAN BAHAN BAKU POLYPROPYLENE DAN LOW DENSITY POLYETHYLENE MENGUNAKAN MODEL EOQ DAN JIT/EOQ UNTUK MENGETAHUI TINGKAT PERSEDIAAN YANG EFEKTIF PADA PT XYZ Safri, Safri
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8 No 1 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i1.1019

Abstract

So far, inventory control for PP and LDPE products Supprise Kapsul at PT XYZ has been carried out with the assumption that practitioners are not academics, with an average approach of the last three months. For this reason, the researchers implemented raw material inventory control using the EOQ and JIT/EOQ methods.By using the evaluative research method, the research sample is in the form of operational control of raw materials, the type of data is in the form of documentation, the data source is primary data obtained through observation and interviews, and secondary data in the form of transaction evidence, notes, reports on raw material supplies.The results showed that the economic cost using the EOQ method was 18,603 Kg and the JIT/EOQ method was 55,330 Kg. With an average order for PP raw materials the EOQ method is 18 times and JIT/EOQ is 6 times. The average order for LDPE raw materials using the EOQ method is 11 times and JIT/EOQ is 6 times. The JIT/EOQ method is more economical than the EOQ method at a maximum capacity of 480 PP units and 60 LDPE units. Costs that can be saved in 1 year on PP materials are Rp. 175,068,594 and can save costs in 1 year for LDPE materials of Rp. 14,692,787 Keywords: EOQ, JIT, Inventory control
PENGARUH INDEPENDEN, INTEGRITAS, OBYEKTIFITAS, PENGALAMAN, DAN PROFESSIONAL, TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK XYZ Safri, Safri
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8 No 2 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i2.1062

Abstract

Opini auditor sangat mempengaruhi proforma laporan keuangan perusahaan, agar laporan keuangan yang diaudit dapat memperoleh kepercayaan dari pihak yang berkepentingan, diperlukan auditor yang memiliki kualifikasi kualitas audit yang dapat dipertanggungjawabkan dalam melaksanakan kegiatan auditnya.Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, objektivitas, pengalaman, dan profesionalisme terhadap kualitas audit pada KAP XYZ, dengan sampel 30 auditor (perusahaan auditor dan rekanan), menggunakan SPSS 23 dan analisis linier berganda, hasil menunjukkan bahwa independensi tidak berpengaruh terhadap Kualitas Audit sedangkan integritas, objektivitas, pengalaman, dan profesionalisme berpengaruh terhadap Kualitas Audit Integritas berpengaruh signifikan terhadap Kualitas Audit Pada pengujian koefisien determinasi diperoleh hasil bahwa pengaruh Independen, Integritas, Objektivitas, Pengalaman, dan Profesional, dan secara Bersama-sama terhadap Kualitas Audit sebesar 59,8%, 40,2% merupakan kontribusi atau pengaruh dari variabel lain yang tidak diteliti pada penelitian ini.Kata Kunci : Independen, Integritas, Objektivitas, Pengalaman, Profesional, dan Kualitas Audit
Hubungan Pemberian Makan Orang Tua Terhadap Pola Makan Anak Usia Prasekolah Saputri, Lutfiani Indri; Safri, Safri; Roni, Yunisman
Indonesian Research Journal on Education Vol. 6 No. 1 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i1.3729

Abstract

Anak usia prasekolah berada dalam masa pertumbuhan dan perkembangan yang pesat, sehingga membutuhkan asupan gizi yang seimbang dan adekuat. Namun, pola pemberian makan orang tua yang tidak tepat dapat memengaruhi kebiasaan makan anak dan berdampak terhadap status gizinya. Pemberian makan yang tepat dapat dilihat dari seberapa sering orang tua memberikan makanan, jenis atau jumlah makanan yang diberikan kepada anaknya. Penelitian ini bertujuan untuk mengetahui hubungan antara pola pemberian makan orang tua dengan pola makan anak usia prasekolah di wilayah kerja Puskesmas Rejosari Pekanbaru. Penelitian ini menggunakan metode kuantitatif non-eksperimental dengan desain korelasional dan pendekatan cross sectional. Sampel berjumlah 97 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis secara univariat dan bivariat menggunakan uji Fisher Exact Test. Hasil penelitian menunjukkan mayoritas anak perempuan sebanyak 42 responden (43%) dengan pola makan baik, dan laki-laki sebanyak 33 responden (34%) dengan pola makan baik. Orang tua yang memberikan pola makan dengan tepat sebanyak 79 responden (81%) dan sebagian besar anak memiliki pola makan yang baik sebanyak 74 responden (76%). Hasil analisis bivariat menunjukkan adanya hubungan yang signifikan antara pola pemberian makan orang tua dengan pola makan anak usia prasekolah, dengan nilai p = 0,000 (alpha < 0,1). Terdapat hubungan yang signifikan antara pola pemberian makan orang tua dengan pola makan anak usia prasekolah. Penelitian ini diharapkan dapat menjadi sumber informasi dan acuan dalam praktik keperawatan komunitas, serta memberikan rekomendasi kepada orang tua dalam menerapkan pola pemberian makan yang tepat guna mencegah masalah gizi pada anak usia prasekolah.
Peran Modal Sosial Terhadap Pergeseran Sistem Nafkah Masyarakat Pasca Pembangunan Waduk Bili-Bili Safri, Safri; Salman, Darmawan; Sakaria, Sakaria
Jurnal Sosiologi Andalas Vol. 12 No. 1 (2026)
Publisher : Department of Sociology, Faculty of Social and Political Sciences, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsa.12.1.88-105.2026

Abstract

Large scale infrastructure development, particularly dam construction, is widely promoted as a driver of economic growth and social welfare. However, it often generates unintended socio-economic consequences at the local level. The Bili-Bili Reservoir in Gowa Regency, Indonesia, illustrates this paradox, resulting in agricultural land loss, livelihood disruption, and socio-cultural transformation, forcing communities to reconfigure their livelihood strategies under uncertainty. This study examines how social capital trust, social networks, and shared norms function as a key mechanism for sustaining livelihood resilience in post reservoir contexts. A qualitative case study was conducted in Lanna Village using in-depth interviews, participant observation, and document analysis involving 12 purposively selected informants. The findings show that social capital is central to adaptive capacity. Bonding strengthens internal solidarity; bridging expands access to economic opportunities; and linking connects communities with formal institutions and resources. These dimensions interact to enable communities not only to cope with disruption but also to reconstruct and diversify their livelihoods. This study offers a novel integrative framework linking social capital dimensions with livelihood transformation, demonstrating that social relations actively shape adaptive strategies. It concludes that adaptation depends not only on material assets but on the strength of social relations, highlighting the need to integrate social and physical infrastructure in development policy.
PEMANFAATAN EKSTRAK GREEN TEA (CAMELLIA SINENSIS) DALAM SEDIAAN KOSMETIK : TINJAUAN MEKANISME, STABILITAS DAN EFEKTIVITAS Iskandar, Benni; Bulan, Bulan; Prakoso, M. Fauzan; Istiqomah, Meutya Dwi; Kamil, Muhammad Insan; Marlind, Naya Mahesa; Anouzha, Resty; Aryudhini, Rinda; Maghfirah, Wahyi; Safri, Safri
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 10 No. 1 (2026): APRIL 2026
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v10i1.54045

Abstract

Pemanfaatan bahan alam sebagai bahan aktif kosmetik semakin berkembang seiring meningkatnya tuntutan akan produk yang aman, efektif, dan berkelanjutan. Salah satu bahan alam yang banyak diteliti adalah ekstrak green tea (Camellia sinensis), yang mengandung senyawa bioaktif utama berupa polifenol dan katekin, khususnya epigallocatechin gallate (EGCG), dengan aktivitas biologis yang cukup. Artikel ini bertujuan untuk meninjau secara kritis pemanfaatan ekstrak green tea dalam sediaan kosmetik dengan menitikberatkan pada mekanisme kerja, stabilitas formulasi, dan efektivitasnya berdasarkan bukti ilmiah yang tersedia. Metode penelitian yang digunakan adalah literature review terhadap artikel ilmiah nasional dan internasional yang diperoleh melalui basis data Google Scholar, PubMed, ScienceDirect, dan DOAJ. Total didapatkan 16 artikel yang menjadi artikel utama yang menjadi pembahasan dalam penelitian ini. Artikel yang dianalisis dipilih berdasarkan relevansi topik, kejelasan metodologi, serta keterkaitan dengan aplikasi kosmetik topikal. Hasil kajian menunjukkan bahwa ekstrak green tea memiliki mekanisme kerja utama sebagai antioksidan dan agen fotoprotektif yang berperan dalam menurunkan stres oksidatif, menghambat kerusakan sel kulit akibat radikal bebas, serta mendukung pencegahan penuaan dini. Dari aspek formulasi, ekstrak green tea banyak diaplikasikan dalam sediaan krim, gel, masker, dan tabir surya dengan karakteristik stabilitas fisik yang baik pada rentang pH fisiologis kulit. Efektivitas sediaan umumnya dipengaruhi oleh konsentrasi ekstrak, jenis basis, dan sistem penghantaran yang digunakan. Namun, sebagian besar penelitian masih terbatas pada uji in vitro dan evaluasi stabilitas sediaan.
Analisis Sistem Pembelajaran Online; Persiapan Pra Pembelajaran Safri Safri
JSI (Jurnal Sistem Informasi) Universitas Suryadarma Vol. 5 No. 1 (2018): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Fakultas Ilmu Komputer dan Desain - Unsurya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v5i1.22

Abstract

The development of science and technology makes the distance becomes closer, changes in information systems from offline to online also have an impact on education, His dilemma all the information can be obtained, regardless of valuable science even garbage too also exist. Because everyone can enter information into this virtual world.Teachers/Lecturers/Instructors as a source of knowledge are required to be technologically literate, ready or unprepared they should be able to adapt to online learning because of the times demanding so. In order for learning does not produce the science of teaching abysmal then teachers/lecturers/instructors are required to develop learning instruments before implementing online learning.So like a science then it takes someone to take knowledge from the teacher is to see the morality of the teacher, how to deliver a good, and shorten the way in seeking knowledge even from online learning.
SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI PENGENDALIAN INTERN PADA PT GREENSPAN PACKAGING SYSTEM Safri Safri
JSI (Jurnal Sistem Informasi) Universitas Suryadarma Vol. 3 No. 1 (2016): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Fakultas Ilmu Komputer dan Desain - Unsurya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v3i1.59

Abstract

The purpose of this study was to determine the accounting system of sales and cash receipts on the PT Greenspan Packaging System by tracking procedures that form a network of accounting information systems cash receipts for sales, functions and related documents and accounting records are used and to be aware of the internal control of sales and cash receipts by PT Greenspan Packaging System The method used is descriptive qualitative. The tools used by the author to describe a system that runs on the PT Greenspan Packaging System is a flowchart. The results showed that the accounting information system of PT Greenspan Packaging System is good because it is run according to the procedure correctly. Internal control conducted by PT Greenspan Packaging System is good, it can be seen from the distribution of functional responsibilities, the system of authorization and recording procedures and the implementation of good practice healthy in its implementation.
ANALISISSISTEMINFORMASIAKUNTANSI PENGENDALIAN BAHAN BAKU DALAM MENINGKATKAN EFEKTIFITAS DAN EFISIENSI PADA PT XYZ Safri Safri
JSI (Jurnal Sistem Informasi) Universitas Suryadarma Vol. 4 No. 1 (2017): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Fakultas Ilmu Komputer dan Desain - Unsurya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v4i1.80

Abstract

The company goal is to maximize the value of the company and its normative can be realized by maximizing profit, which profitability is sales minus the cost of goods and reduced again with loads running, On the most important element of a business unit is supply, so the control of the company is a fixed price that must be achieved and ways to achieve it can be done effectively and efficiently. Analysis Information System of Accounting at the operational running needs to be done in order to achieve effective and efficient, PT XYZ as a manufacturing company is already implementing a system of accounting information on the application of inventory control, but the process is running, there are still obstacles that occur so that the effectiveness and efficiency there are still gaps for reconsideration. Still there is input data manually and documenting data that could lead to data loss. Review the information system running is expected to make the company more effective and more efficient in the future.
Hubungan Kualitas Produk, Harga, dan Lokasi Terhadap Kepuasan Pelanggan pada Toko Rifki Busana Dalam Rangka Pemasaran Online Safri Safri; Iswandir Iswandir
JSI (Jurnal Sistem Informasi) Universitas Suryadarma Vol. 5 No. 2 (2018): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Fakultas Ilmu Komputer dan Desain - Unsurya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v5i2.244

Abstract

Based on data processing using SPSS 22, obtained multiple correlation coefficient (R) = 0.972, so there is a strong or positive relationship between Product Quality, Price and Location on Customer Satisfaction at Rifki Busana Store, Jakarta, Determination Coefficient (R2) = 97,2% so that 2,8% is influenced by other factors not examined in this study. To obtain multiple regression values Y = 3.828 + 0.387X1 + 0.335X2 + 0.486X3 and for the t test with a level of confidence α = 5% obtained t value of 1.692 so that there is a significant positive effect between variables X1 to Y, and that there is a significant positive Significantly between variables X2 to Y, and there is a significant positive effect between variables X3 to Y, Ho is rejected and Ha is accepted, which means there is an influence of Product Quality, Price, and Location on the Customer. Satisfaction. As well as for the F-test with a level of confidence α = 5%, the F value is obtained from 0,000 which is smaller than the trust value which means that the variables X1, X2, X3 together have a significant effect on variables equal to Y. Therefore, it can be concluded that the model the regression used in this study is valid Keywords: Product Quality, Price, Location, Customer satisfaction
Co-Authors AA Sudharmawan, AA Achmad Ramadhany Alcianno G. Gani Alfiansyah, Farhan Andri Sulistyani Anisa Arifin Anita Lukman Anouzha, Resty Ariostar, Ariostar Arneliwati Aryudhini, Rinda Aulia, Prina Putri Azzahra Nursantyendo Putri Benni Iskandar Bulan, Bulan Busnawir Busnawir Darmawan Salman Deci Ratnawardani Dian Wijayanti DWI YULIANTI Edi Cahyono Effendi, Joni ESTER NAIBAHO Farid, Monika Fitria Fatiah Azzahra Fifi Oktaviani Fitri Amelia FITRI ESI OKTA WULANSARI Gamya Tri Utami Genny G Sari Hamid, Firdaus Hapzi Ali Hari Bagus Mantik Hari Purwanto Haruna, Nadyah Hasbullah Hasbullah Hasniah . Hepi Nuryadi Herlina Herlina Herny Nurhayati Hidayah, Rodhiatul I Dewa Putu Nyeneng I Ketut Sucita Indriati, Ganis Istiqomah, Meutya Dwi Iswandir Iswandir Joni Efendi, Joni Judrah, Muh. Jumaini, Jumaini Juniar Ernawaty Kartika Hapsari Sutantiningrum Kemas Imron Rosadi Kusumo Drajad Sutjahjo Lahming, Lahming Larasati Inayah Latansa Fara Azzahra Lestari, Esa Lestari, Nita Yulidia Lisa Andriani Lita Lita Maghfirah, Wahyi Manurung, Hamzah Manurung, Saroha Marcelino Paul Edwil Longdong Marlind, Naya Mahesa Marundha, Amor Mashita Dewi Mimi Aisyah Mochammad Hatta Muhammad Fadil Muhammad Insan Kamil, Muhammad Insan Muryan Awaludin Norma Yuliana Saragih Novela Lyrizki Nur Izzati Hasanah Okla Elfitri P. Rani Adnyani Asak, P. Rani Adnyani Patang Patang, Patang Pelita Nadeak Peniarsih, Peniarsih Prakoso, M. Fauzan Puteri Utami, Intan Rahma Nugroho Reni Zulfitri Resti Rulfima Sari Rika Tri Puspita Riri Novayelinda Risa Nur Pajri Ds Rismadefi - Woferst Rita Intan Permatasari Rizki Yunita Sari Saputri, Lutfiani Indri Sari, Delima Saur Costanius Simamora Setiadi Setiadi Sofiana Nurchayati Sri Wahyuni Suasa Suasa Sugihyanty, Eneng Sultan, Andi Rofian Surboyo, Meircurius Dwi Condro Susi Erianti Syahrul Syahrul Tata Sumitra Tutik Siswanti Uyuni, Wardatul Veny Elita Wan Nishfa Dewi Wandira, Marya Nasti Wasisto Utomo Widia Lestari Widya Fandri Yesicha, Chelsy Yohannes Dewanto Yohannes Firza Yolanda, Risky Rati Yulia Irvani Dewi Yunisman Roni Zebua, Martalena