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<![CDATA[Penerapan PSAK 115 Terkait Pengakuan Pendapatan dari Kontrak dengan Pelanggan pada PT Semen Indonesia (Persero) Tbk ]]>
<![CDATA[Sari, Dina Mufida]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[FKIP, Universitas Banten Jaya ]]>
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DOI: 10.47080/progress.v8i1.3507
<![CDATA[This study examines how revenue recognition, measurement, presentation, and disclosure are applied at PT Semen Indonesia (Persero) Tbk with the existence of Statement of Financial Accounting Standards (PSAK) 115 which has been in effect since 2020. The research was conducted using a descriptive qualitative method by performing content analysis on the contents of financial statements, related documents, and interviews with several staff from the accounting unit involved in applying PSAK 115. The results of the research at PT Semen Indonesia (Persero) Tbk related to revenue recognition that the process that has been implemented is by PSAK 115. This is evidenced by the application of five stages in recognizing revenue. In the application aspects related to the classification, measurement, presentation, and disclosure of revenue have been applied in accordance with PSAK 115. Furthermore, this study also found that PT Semen Indonesia (Persero) Tbk has made the necessary adjustments to meet the new requirements, including staff training and accounting information system adjustments. These findings indicate that the company has committed to maintaining transparency and accountability in its financial reporting. This research makes an important contribution in understanding the implementation of PSAK 115 in large companies in Indonesia, as well as providing practical guidance for other companies that are or will be implementing this standard.]]>
<![CDATA[PELATIHAN PEMBUKUAN SEDERHANA PADA UMKM DI DESA NGEPOH, KABUPATEN PROBOLINGGO ]]>
<![CDATA[Della Atanti]]>;
<![CDATA[Vicky Vendy]]>
<![CDATA[ Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/sensasi.v3i01.5
<![CDATA[UMKM berperan penting dalam perekonomian Indonesia dan memiliki potensi yang besar untuk meningkatkan kesejahteraan masyarakat. Perkembangan UMKM tidak terlepas dari kemampuan pemilik usaha dalam mengelola dan mencatat laporan keuangannya. Laporan keuangan sangat penting dimiliki oleh para pelaku usaha untuk mengetahui kondisi usahanya. Pelaku UMKM di Desa Ngepoh, Kecamatan Dringu, Kabupaten Probolinggo masih belum melakukan pembukuan karena menganggap pembukuan tidak penting. Tujuan dari kegiatan pengabdian ini adalah para pelaku UMKM memahami pentingnya pembukuan dan dapat menyusun pembukuan sederhana secara mandiri terkait pemasukan, pengeluaran, biaya serta laba yang didapatkan sehingga mengetahui perkembangan usahanya. Metode pelaksanaan pengabdian ini terdiri dari dua tahap, yaitu sosialisasi dan pelatihan. Dalam tahap awal, sosialisasi dilakukan untuk menyampaikan informasi kepada para pelaku UMKM tentang pentingnya pembukuan. Tahap kedua melibatkan pelatihan praktis untuk membantu mereka dalam mengimplementasikan pembukuan sederhana dalam usaha mereka. Hasil dari kegiatan ini adalah peningkatan pengetahuan dan keterampilan para pelaku usaha dalam menjalankan usahanya melalui pembukuan sederhana yang mudah diaplikasikan untuk mencapai usaha yang berkelanjutan.]]>
<![CDATA[Build Connections: Politics and Tax Aggressiveness in the Construction Sector ]]>
<![CDATA[Sucahyati, Diarany]]>;
<![CDATA[Vendy, Vicky]]>;
<![CDATA[Widodo, Condro]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i6.8502
<![CDATA[ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.]]>
<![CDATA[Analisis Penerapan Enterprise Resource Planning (ERP) dalam Order Pembelian Bahan Baku di PT Varia Usaha Beton ]]>
<![CDATA[Widayati, Nadyla Citra]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ YUME : Journal of Management Vol 8, No 2 (2025) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/yum.v8i2.9569
<![CDATA[The purpose of this study is to analyze the raw material purchase order procedure of PT Varia Usaha Beton, and to analyze the internal control in the raw material purchasing system at PT Varia Usaha Beton which is integrated with the Enterprise Resource Planning (ERP) system. This study was conducted with a qualitative approach through a case study method. Data collection techniques include observation, interviews with 3 informants and documentation. The research findings indicate that internal control in the raw material purchasing system at PT Varia Usaha Beton has not been running optimally as indicated by several weaknesses in its implementation, manual document creation, the length of the approval process between divisions which can take one to two days in each division, and the use of two software used for the raw material purchase order process, namely the Sunfish and VisWeb ERP systems which have not been fully integrated, the use of separate systems results in duplicate work, and the risk of data input errors. As a solution, the company needs to evaluate the running system and process automation to improve operational effectiveness. This study shows the importance of continuous evaluation of the company's information system. This research can be a basis for company management in making strategic decisions to minimize errors and support more accurate and efficient processes.Keywords: ERP; Purchase Order Procedure; Raw Materials; PT Varia Usaha Beton]]>
<![CDATA[Masihkah Mahasiswa Berminat Berkarir Sebagai Auditor Setelah Menjalani Magang MBKM? ]]>
<![CDATA[Razi, Fahrul]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v7i1.189
<![CDATA[Penelitian ini bertujuan untuk mendeterminasikan pengaruh pengalaman magang MBKM mahasiswa terhadap ketertarikannya berkarir sebagai auditor di Kantor Akuntan Publik (KAP). Penelitian ini menggunakan metode kualitatif. Sumber data merupakan data primer yang diperoleh dari proses wawancara dengan informan yang merupakan mahasiswa magang di KAP Gideon Adi dan Rekan Cabang Surabaya. Hasil penelitian ini menunjukkan faktor-faktor selama menjalankan magang menurut mahasiswa yang memberikan pengaruh terhadap ketertarikan pemilihan karir sebagai auditor di KAP seperti penghargaan finansial, ketertarikan pemeriksaan laporan keuangan, pengalaman ketika menempuh mata kuliah Pemeriksaan Keuangan I, serta desas-desus tentang profesi auditor. Informan merasa tetap berminat untuk berkarir menjadi auditor di KAP setelah menjalankan magang MBKM walaupun banyak suka dan dukanya. This study aims to determine the influence MBKM internship experience on students’ interest in pursuing a career as an auditor in a Public Accounting Firm (KAP). This study uses a qualitative method. The data source is primary data obtained from an interview process with informants who are intern students at KAP Gideon Adi and Rekan Surabaya Branch. The results of this study indicate the factors during the internship according to students that influence the interest in choosing a career as an auditor at KAP such as financial awards, interest in auditing financial statements, experience when taking the Auditing I, and rumors about the auditor profession. The informant felt that they are still interested in having a career as an auditor at KAP after carrying out the MBKM internship even though there were many ups and downs.]]>
<![CDATA[Analysis of the Implementation of Value Added Tax (VAT) with Changes in the Optimization of Tax Base (TB) in Distribution and Trading Companies in Surabaya ]]>
<![CDATA[Anam, Sahrul]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ JMB : Jurnal Manajemen dan Bisnis Vol 14, No 2 (2025): JMB : Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/jmb.v14i2.14413
<![CDATA[This research examines the implications of Value Added Tax (VAT) applied by the Calculation and Trade Distribution Company in Surabaya on the change in the PMK Number 131 rule related to the calculation of the optimized tax base to 11/12. The research method used is qualitative description. The data used is primary data with data collection techniques from observation, documentation, and interviews with parts of the accounting unit and outside accounting that are directly related to Value Added Tax (VAT). The results of the research at the Distribution and Trading Company in Surabaya explained that the calculation of the 11/12 Tax Base does not have its value for the company, the problem faced comes from the new Coretax system when inputting data to reporting Value Added Tax (VAT). This study found that the application of Tax Base optimization in Distribution and Trading Companies in Surabaya does not affect the price of goods in purchasing and sales activities, meaning that the price of goods remains the same as the application of the 11% rate , this finding shows that the optimization that occurs only changes the way the Tax Base is calculated, not the increase in the price of goods.This research provides an important dedication in optimizing the implementation of the Tax Base for VAT in companies located in Indonesia, as well as providing an understanding to the public regarding the 11% and 12% taxation phenomena that have been in effect since early 2025. Keyword: Value Added Tax (VAT) Rates, Calculation of Tax Base (TB), Distribution and Trading Companies, Coretax, Tax Regulations.]]>
<![CDATA[Analisis Prosedur Pembuatan E-Invoice Angkutan Semen “Zak” pada PT Semen Indonesia Logistik ]]>
<![CDATA[Syaharani, Tiara Putri]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v4i2.6081
<![CDATA[This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.]]>
<![CDATA[Determinan Tax Avoidance dengan Komisaris Independen sebagai Pemoderasi ]]>
<![CDATA[Yanti, Anisyah Firda]]>;
<![CDATA[Haryati, Tantina]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ Gorontalo Accounting Journal Volume 8 Number 1 April 2025 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v8i1.3650
<![CDATA[This study employs a quantitative methodology and specifically examines the population of energy businesses that are publicly listed on the Indonesia Stock Exchange throughout the period from 2018 to 2022. This study used a purposive sampling strategy to choose a subset of 19 organizations with 95 observation data. The study incorporates the principles of agency theory and stakeholder theory. The employed methodology is panel data regression. The findings indicated that both leverage and capital intensity had no substantial impact on tax avoidance. Profitability has a negative and significant effect on tax avoidance, whereas inventory intensity has a positive and significant effect on tax avoidance. Independent commissioners lack the authority to regulate the level of borrowing and capital intensity employed for the purpose of tax avoidance. However, they possess the capability to minimize the influence of profitability and inventory intensity on tax avoidance.]]>
<![CDATA[Determinan Penggunaan Sistem Pembayaran QRIS pada UMKM di Kota Surabaya ]]>
<![CDATA[aprilia, anisa]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ JMB : Jurnal Manajemen dan Bisnis Vol 13, No 2 (2024): JMB : Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/jmb.v13i2.12181
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi keputusan pelaku UMKM untuk menerima QRIS sebagai alat pembayaran digital dengan menggunakan Technology Acceptance Model (TAM). Penelitian ini bersifat kuantitatif dan menggunakan data primer yang dikumpulkan dari 100 pelaku UMKM di Surabaya menggunakan Google Forms yang didistribusikan menggunakan metode purposive sampling. Data yang diperoleh merupakan analisis hasil teknik SEM-PLS. Bukti dari penelitian ini menunjukkan bahwa computer self efisiensi (CSE), persepsi kegunaan (PEU), persepsi kemudahan penggunaan (POU), dan sikap terhadap penggunaan (ATU) memiliki pengaruh yang signifikan dan positif terhadap minat perilaku (BEI), serta minat perilaku (BEI) memiliki pengaruh yang signifikan dan positif terhadap penggunaan sistem aktual (ACU). Penelitian ini diharapkan dapat membantu para pelaku UMKM agar siap menggunakan QRIS dalam operasional komersialnya sehingga dapat mengikuti perkembangan teknologi. Temuan penelitian ini juga dapat dijadikan acuan oleh lembaga yang menggunakan QRIS untuk membantu mereka memutuskan cara terbaik dalam meningkatkan infrastruktur dan teknologi yang dimilikinya saat ini agar dapat menarik minat lebih besar dari para pelaku UMKM.]]>
<![CDATA[PENGARUH PERSEPSI KEMUDAHAN, GAYA HIDUP, DAN KEPERCAYAAN TERHADAP MINAT PENGGUNAAN QRIS PADA MAHASISWA AKUNTANSI UPN “VETERAN” JAWA TIMUR ]]>
<![CDATA[Widya]]>;
<![CDATA[Trisnaningsih, Sri]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ]]>
Publisher : <![CDATA[Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan ]]>
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<![CDATA[Technological developments have created new innovations in non-cash payment methods, namely QRIS. QRIS issued by Indonesian banks allows various electronic payment applications to use the same QR code to facilitate payment transactions, so that QRIS users continue to increase every year. However, the increase in the number of users cannot be separated from the driving factors that make users interested in making transactions using QRIS. The aim of this research is to determine the influence of perceived convenience, lifestyle and trust on interest in using QRIS among accounting students. Data was obtained from 91 respondents who were accounting students from the 2020-2022 class at UPN "Veteran" East Java using the SEM-PLS analysis technique. The research that has been carried out shows the results that the variables of perceived convenience, lifestyle and trust have a positive and significant effect on interest in using QRIS among accounting students at UPN "Veteran" East Java.]]>
