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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI MANAJEMEN AKUNTANSI Jurnal Teknologi Informasi dan Komunikasi Teknik: Jurnal Ilmu Teknik dan Informatika MANAJEMEN INFORMATIKA Dinamika Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer JURNAL AKUNTANSI DAN BISNIS Jurnal Manajemen Informatika & Teknologi Journal of Management and Informatics Jurnal Ilmiah Sistem Informasi Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Informatika dan Kesehatan
Sukemi Kamto Sudibyo
Universitas Sains Dan Teknologi Komputer
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengembangan Sistem Informasi Akuntansi Persediaan Barang Berbasis Web Menggunakan Metode Average Sri Wahyuning; Sukemi Kamto Sudibyo; Sonya Rahma
Jurnal Manajemen Informatika & Teknologi Vol. 6 No. 1 (2026): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mifortekh.v6i1.1153

Abstract

Sektor usaha mikro, kecil, dan menengah (UMKM) di bidang pakaian kerap menghadapi kendala dalam manajemen inventaris akibat ketergantungan pada mekanisme pencatatan konvensional yang memicu tingginya risiko kesalahan data serta diskrepansi stok. Penelitian ini dilaksanakan dengan tujuan untuk merancang sebuah Sistem Informasi Akuntansi (SIA) persediaan barang berbasis web yang mengintegrasikan metode average pada entitas Stage My Fashion Semarang. Pendekatan yang diterapkan dalam studi ini adalah Research and Development (R&D) melalui perspektif kualitatif deskriptif, dengan mengadopsi model pengembangan Borg and Gall yang disederhanakan menjadi enam tahapan utama: identifikasi problematika, penghimpunan data, perancangan produk, validasi oleh tenaga ahli, revisi desain, serta pelaksanaan uji coba pada skala terbatas. Proses pengumpulan data primer dilakukan melalui observasi lapangan dan wawancara mendalam bersama pemilik serta staf, yang diperkuat dengan studi pustaka dari berbagai literatur relevan. Sistem ini dikonstruksi menggunakan bahasa pemrograman PHP dan basis data MySQL, dengan mengimplementasikan algoritma rata-rata tertimbang dalam kalkulasi nilai persediaan barang. Hasil dari penelitian ini berupa aplikasi berbasis web yang dilengkapi dengan berbagai fitur strategis, seperti autentikasi pengguna multi-level, manajemen basis data barang dan pemasok, dokumentasi transaksi masuk-keluar, serta modul pelaporan yang terintegrasi secara otomatis. Berdasarkan hasil validasi pakar, sistem ini memperoleh tingkat kelayakan sebesar 88,5% untuk dimensi fungsionalitas dan 86,2% untuk akurasi perhitungan teknis. Sementara itu, uji coba yang dilakukan kepada pengguna menunjukkan skor kemudahan operasional sebesar 89,3%. Secara keseluruhan, sistem ini memberikan kontribusi nyata dalam meningkatkan efisiensi manajemen inventaris serta memfasilitasi pengambilan keputusan strategis bagi pelaku usaha ritel fesyen  
Implementasi Sistem Akuntansi Penggajian untuk Efektivitas Pengendalian Internal dan Manajemen SDM KSP Bangkit Usaha Mandiri Pamriyan Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Erlinda Sahda Nurmala
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/srtppv22

Abstract

This study aims to analyze and implement a payroll management accounting system to improve the effectiveness of internal control and human resource management at KSP Bangkit Usaha Mandiri Pamriyan. The problem faced is that the payroll process is still manual and not yet integrated, potentially leading to recording errors, delays in data processing, and a lack of information transparency. The research method used is Research and Development (R&D), with the stages of problem identification, data collection through interviews, observations, and literature review, system design, validation, and system testing. The results show that the implementation of a payroll management accounting system can improve the efficiency and accuracy of payroll data processing. The system also contributes to strengthening internal control through increased transparency and ease of monitoring. In human resource management, this system helps provide more accurate information as a basis for decision-making regarding employee management. Thus, the implementation of a payroll management accounting system has been proven to improve the effectiveness of internal control and support more optimal human resource management.
Sistem Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity pada PT Kayu Lapis Indonesia di Kaliwungu Auliya Ma’rifatul Jannah; Sukemi Kamto Sudibyo
Jurnal Manajemen Informatika & Teknologi Vol. 6 No. 1 (2026): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mifortekh.v6i1.1163

Abstract

The central aims of diagnosing pressing difficulties and gauging the advantageous repercussions of a sistem for raw material inventory control were addressed in a study published in 2026, identified as "Raw Material Inventory Control Sistem Using the Economic Order Quantity Method at PT Kayu Lapis Indonesia in Kaliwungu." This particular research adopted a descriptive quantitative approach, dedicating its efforts to the measurement and computational aspects of inventory asset values. The collection of data for this research involved conducting direct physical inventory counts at the company's premises during the period spanning April, May, and June in the year 2025. Upon completion of the data acquisition process, the Economic Order Quantity (EOQ) framework was strategically applied to sistematically process and analyze the inventory figures that had been gathered. The resultant analytical findings emphatically demonstrated a considerable aggregate reduction in the overall expenses pertaining to raw material inventory for the manufacturing of plywood, amounting to Rp. 3,021,065,598. This considerable abatement equates to an improvement of 84.68%, particularly when evaluated against the established requisite quantity of 1,397,569 units of raw materials.
SISTEM INFORMASI SIMPAN PINJAM MENGGUNAKAN METODE ACCRUAL BASIS BERBASIS WEB PADA KOPERASI KSPPS BMT AL-HIKMAH SEMESTA WELERI Indriyani Indriyani; Sukemi Kamto Sudibyo; Edy Siswanto; Ahmad Ashifuddin Aqham; Dendy Kurniawan
Informatika: Jurnal Teknik Informatika dan Multimedia Vol. 6 No. 1 (2026): MEI : JURNAL INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/informatika.v6i1.1442

Abstract

A cooperative is an economic institution based on mutual cooperation to improve members’ welfare. KSPPS BMT Al-Hikmah Semesta Weleri, engaged in savings and loans, still manages transactions manually using Microsoft Excel, causing delays and data inaccuracies. This study aims to design a web-based savings and loan information system using the accrual basis method and Database Management System (DBMS) to enhance data accuracy and efficiency.The research uses the Research and Development (R&D) method with a qualitative approach. The results show that the system improves operational efficiency, financial report accuracy, and data retrieval.
SYSTEMATIC LITERATURE REVIEW TENTANG DETERMINAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI INDONESIA Fania Agustina; Sukemi Kamto Sudibyo; Zahra Dinul Khaq
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/n1fp0y78

Abstract

Taxes are a primary source of state revenue and play a vital role in supporting national development. However, Indonesia still faces serious challenges in achieving its annual tax revenue targets. One of the main factors contributing to this low revenue is the low level of tax compliance, particularly among the Micro, Small, and Medium Enterprises (MSMEs). MSMEs contribute 61.07% to Gross Domestic Product and employ 97% of the national workforce, yet their tax potential remains underutilized. This literature review analyzes the determinants of MSME taxpayer compliance through a review of various empirical studies. Factors such as tax knowledge, tax socialization, the quality of tax authorities' services, and tax incentives and sanctions were found to play significant roles in shaping taxpayer compliance behavior. Furthermore, tax awareness is also a significant moderating variable in the relationship between socialization and compliance. This study demonstrates the importance of an integrated approach between education, services, and law enforcement in improving MSME tax compliance. These findings provide a conceptual basis for formulating more effective and equitable fiscal policy strategies.
Analisa Pengaruh Biaya Produksi Terhadap Barang yang dihasilkan pada Perusahaan Garment Amalia Amalia; Sukemi Kamto Sudibyo
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7891ra23

Abstract

This study aims to empirically examine the effect of production costs on the volume of goods produced in the garment industry, a manufacturing sector characterized by a high level of dependence on fluctuations in production inputs. In this study, production costs are classified into three main components: direct raw material costs, direct labor costs, and factory overhead costs. The primary issue addressed is the uncertainty of profit margins resulting from escalating material prices and minimum wage regulations, both of which directly affect the company’s production capacity. The research employs a quantitative approach with a causal research design. Secondary data were collected from the annual financial reports of garment companies over a specific observation period. Data analysis was conducted using multiple linear regression techniques to examine the significance of the effects, both partially and simultaneously. From a theoretical perspective, efficiency in the allocation of production costs is expected to optimize the quantity of goods produced without compromising established quality standards. The findings are projected to indicate that raw material costs exert the most dominant influence on production output, while labor costs also demonstrate a significant yet elastic effect on operational efficiency. This study concludes that the synchronization between production budget planning and targeted output volume is highly essential for maintaining productivity stability and enhancing the company’s competitiveness in the global market.
Co-Authors Agus Priyadi Ahmad Ashifuddin Aqham Aliveia Orenzia Amalia Amalia Ana Safitri Arga adriansah Asyraf Ryan Pradana, Asyraf Attabarok, Ikhsanulfatih Auliya Ma’rifatul Jannah Bagus Sudirman Delinda Dalis Yuliani Dendy Kurniawan Dewi Astuty Edy Siswanto Eko Siswanto Eko Siswanto Elys Amalia Emi Wirahmayani Eni Endaryati ENI ENDARYATI Erlinda Sahda Nurmala Evita Dwi Damayanti Fania Agustina Firnanda, Silma Fitri Nur Asriyah Fitri Puji Astuti Fransiska Bhoko Haris Ihsanil Huda Hedy Kuswanto Hidayatul Khikmah Ihsanil Huda, Haris Indriyani Indriyani Isma, Syahadah kumalasari subroto, vivi Laksamana Rajendra Haidar Azani Fahmi Miftahurrohman Miftahurrohman Moh Muthohir Moh. Muthohir Muhammad Daffa Mahendra Munifah Munifah Nur Asriyah, Fitri Nur Rokhman Nur Romdhonah, Fitri Ratnaningrum Ratnaningrum Sabrina Intan Pratiwi Safitri , Ana Siswanto, Edy Siswanto, Edy Sonia Varian Valmai Sonya Rahma Sri Wahyuning sudirman, bagus Tantik Sumarlin . Tiara Ayu Marensa Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wahyu Ariyani Zahra Dinul Khaq