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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis 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 Jurnal Indonesia Sosial Sains 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
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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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.
Desain dan Implementasi Sistem Informasi Akuntansi Berbasis Web untuk Analisis Kesehatan Keuangan Bank Wakaf Mikro Menggunakan Metode CAMEL Eni Endaryati; Sukemi Kamto Sudibyo; Vivi Kumalasari Subroto; Siti Kholifah
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.v6i1.1268

Abstract

The development of information technology encourages Islamic microfinance institutions to improve the effectiveness and transparency of financial management through digital information systems. However, Micro Waqf Banks still face problems in transaction management and financial reporting due to manual and unintegrated recording processes. This study aims to develop a web-based Accounting Information System integrated with the CAMEL method to support the financial health analysis of Micro Waqf Banks. The study uses a Research and Development (R&D) approach with a Waterfall model that includes needs analysis, design, implementation, testing, and system maintenance. The CAMEL method is used through the aspects of Capital, Asset Quality, Management, Earnings, and Liquidity. The results show that the system is able to improve the effectiveness of financial data management, accelerate report preparation, reduce recording errors, and produce an automatic financial health analysis. The validation results obtained a score of 3.5 from academic validators and 3.6 from practitioners with a very valid category. This study contributes to the integration of web-based accounting information systems and the CAMEL method in Islamic microfinance institutions.
ANALISIS PENGARUH RASIO PAJAK TANGGUHAN,KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2023 FIKRIYATUL KHABIBAH; Bambang Widjanarko Susilo; Sukemi Kamto Sudibyo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3655

Abstract

This study aims to analyze the effect of the deferred tax ratio, tax expertise, and remuneration on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The data used is secondary data obtained from annual financial reports, with a sample of 30 observations selected using a purposive sampling method. The analysis method used was multiple linear regression with IBM SPSS Statistics version 29, preceded by descriptive statistical tests and classical assumption tests. The results indicate that the deferred tax ratio has a partial negative and significant effect on tax avoidance, with a coefficient of -1.880 and a significance value <0.001. Meanwhile, tax expertise has a coefficient of 0.005 with a significance value of 0.729, and remuneration has a coefficient of -0.092 with a significance value of 0.721, indicating that neither has a significant effect on tax avoidance. Simultaneously, all three variables significantly influence tax avoidance, with a significance value of <0.001 and an adjusted R-square of 0.939, indicating the model's high ability to explain the dependent variable. These results indicate that the deferred tax ratio is an important factor in reflecting a company's level of tax avoidance.  
SISTEM INFORMASI AKUNTANSI KEUANGAN PADA BANK MINI SMK BHAKTI PERSADA KENDAL DENGAN METODE CASH BASIS Sukemi Kamto Sudibyo; Emi Wirahmayani
Jurnal Akuntansi dan Bisnis Vol. 2 No. 1 (2022): Mei 2022 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v2i1.125

Abstract

SMK Bhakti Persada merupakan salah satu sekolah yang berlokasi Kabupaten Kendal yaitu beralamatkan di Jl. Raya Kendal No. 77 Jambe Lor Jambearum, Kecamatan Patebon, Kabupaten Kendal. Selain kegiatan belajar mengajar, pada SMK Bhakti Persada Kendal terdapat program sekolah lainnya, salah satunya adalah tabungan siswa di bank mini sekolah tersebut. Bank mini SMK Bhakti Persada Kendal dibentuk pada tahun 2010, yang berkegiatan utama sebagai tempat untuk menabung para siswa. Dalam pengelolaan keuangan tabungan masih dilakukan secara manual sehingga tak lepas dari kesalahan selama proses pengelolaan dan pelaporan keuangan Bank mini SMK Bhakti Persada Kendal. Berdasarkan penelitian tersebut maka penulis merancang dan membuat aplikasi sistem informasi akuntansi keuangan pada SMK Bhakti Persada Kendal dengan metode cash basis. Tujuan dari pembuatan sistem ini untuk meminimalisir kesalahan dalam pengelolaan keuangan mulai dari pencatatan, perhitungan, memudahkan dalam pencarian data keuangan sehingga proses pengelolaan keuangan pada bank mini SMK Bhakti Persada Kendal menjadi lebih efektif yang secara langsung mampu menghasilkan laporan keuangan.
SISTEM INFORMASI AKUNTANSI KEUANGAN KANTOR DESA TAMBAKREJO KENDAL METODE CASH BASIS Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Fitri Nur Romdhonah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.798

Abstract

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports. The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods. The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.
Analysis of the Impact of Taxation on Affiliate Earnings in the Shopee Affiliate Program Awalia Fitriyani; Sukemi Kamto Sudibyo; Edy Siswanto
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2521

Abstract

This research aims to analyze the effect of tax knowledge and tax regulation implementation on the net income of affiliators in the Shopee Affiliate Program, with affiliator motivation examined as a mediating variable. Income earned through affiliate marketing activities is classified as an object of Income Tax (PPh) Article 21 in Indonesia, yet many affiliators still lack adequate understanding of their tax obligations, creating a gap this study seeks to address. This quantitative associative-causal study used an online five-point Likert-scale questionnaire distributed via Google Form to 100 Shopee affiliators with active NPWP, minimum three months of activity, and prior taxable commission receipts. Data were analyzed using SEM-PLS, evaluating both measurement and structural models. The results show that tax knowledge and tax regulation implementation each have a positive and significant effect on affiliator net income. Tax regulation implementation also has a positive and significant effect on affiliator motivation, whereas tax knowledge does not significantly affect motivation. Motivation itself has a positive and significant effect on income and is shown to mediate the effect of tax regulation implementation on income, but does not mediate the effect of tax knowledge on income. These findings indicate that clear, well-socialized tax regulation together with strengthened affiliator motivation are key factors in improving affiliator income, while tax knowledge plays a more direct, technical role in income management rather than a motivational one.
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 Awalia Fitriyani Bagus Sudirman Bambang Widjanarko Susilo 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 FIKRIYATUL KHABIBAH Fina Rizkiyanti Firnanda, Silma Fitri Nur Asriyah Fitri Nur Romdhonah Fitri Puji Astuti Fransiska Bhoko Haris Ihsanil Huda Hedy Kuswanto Hidayatul Khikmah Ihsanil Huda, Haris Indriyani Indriyani Isma, Syahadah Iwan Koerniawan Laksamana Rajendra Haidar Azani Fahmi Miftahurrohman Miftahurrohman Moh Muthohir Moh. Muthohir Muhammad Daffa Mahendra Munifah Munifah Nur Asriyah, Fitri NUR ROKHMAN Nur Rokhman Ratnaningrum Ratnaningrum Sabrina Intan Pratiwi Safitri , Ana Siswanto, Edy Siswanto, Edy Siti Kholifah 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