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Ita Mustika
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ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU Ita Mustika; Ferdila; Khadijah; Viola Syukrina E Janrosl
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.43

Abstract

SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.
WORKSHOP PENINGKATAN PERAN SERTA MASYARAKAT DALAM RANGKA KOTA TANGGAP ANCAMAN NARKOBA DI KELURAHAN MUKA KUNING PROVINSI KEPULAUAN RIAU Linayati Lestari; Fazarina Nurfatihah; Rizki Tri Anugrah Bhakti; Ita Mustika; Addlinsyah; Sari, Ratih Frayunita
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 2 (2025): Juli 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i2.1136

Abstract

ABSTRAK Penyalahgunaan narkoba merupakan ancaman serius bagi kehidupan masyarakat di Indonesia, termasuk di Provinsi Kepulauan Riau. Kampung Aceh, Simpang Dam, Kelurahan Muka kuning dijuluki sebagai “Kampung Narkoba” oleh masyarakat Kota Batam karena seringnya terungkapnya kasus penyalahgunaan dan peredaran narkoba di wilayah tersebut. Meskipun telah berkali-kali digerebek oleh aparat keamanan, kampung ini tetap menjadi salah satu basis peredaran narkoba terbesar. Peran Pemerintah Daerah diharapkan mampu mengolaborasi dan memobilisasi sumber daya yang dimiliki seluruh komponen di daerah, baik kalangan pemerintah, dunia usaha, maupun masyarakat. Hal itu diharapkan dapat memperkuat kemampuan daerah dalam mengantisipasi, mengadaptasi, dan memitigasi ancaman dan gangguan penyalahgunaan dan peredaran gelap narkoba. Artikel pengabdian ini mendeskripsikan pelaksanaan workshop peningkatan peran serta masyarakat dalam rangka mendukung Kabupaten/Kota Tanggap Ancaman Narkoba. Workshop ini bertujuan meningkatkan kesadaran, pengetahuan, dan keterampilan masyarakat dalam pencegahan penyalahgunaan narkoba. Metode pengabdian masyarakat ini dilakukan dengan bentuk presentasi (penyampaian materi), diskusi dan tanya jawab, aktivitas dinamika kelompok, simulasi dan rencana aksi. Hasilnya dalam rangka upaya pencegahan dan pemberantasan peredaran narkoba, hubungan antara masyarakat, pemerintah, penggiat P4GN dan BNNP Kepulauan Riau harus terus-menerus ditingkatkan, baik dalam hal memberikan sosialisasi kepada masyarakat, himbauan melalui iklan layanan masyarakat, dan lainnya. Sehingga masyarakat benar-benar menyadari bahwa narkoba merupakan ancaman yang serius terhadap kehidupan masyarakat, bangsa, dan negara, baik untuk saat ini maupun di masa depan. Kata Kunci: Workshop, Penyalahgunaan Narkoba, Masyarakat, Kelurahan Muka Kuning, Penggiat P4GN ABSTRACT Drug abuse is a serious threat to the lives of people in Indonesia, including in Riau Islands Province. Kampung Aceh, Simpang Dam, Muka Kuning Village is nicknamed “Drug Village” by the people of Batam City because of the frequent cases of drug abuse and trafficking in the area. Despite repeated raids by security forces, this village remains one of the largest drug trafficking bases. The role of the local government is expected to be able to collaborate and mobilize resources owned by all components in the region, including the government, the business world, and the community. It is expected to strengthen the region's ability to anticipate, adapt, and mitigate the threats and disturbances of drug abuse and illicit trafficking. This service article describes the implementation of a workshop to increase community participation in order to support Drug Threat Response District /Cities. This workshop aims to increase community awareness, knowledge, and skills in preventing drug abuse. This community service method is carried out in the form of presentations (delivery of material), discussions and questions and answers, group dynamic activities, simulations and action plans. The result is that in the context of efforts to prevent and eradicate drug trafficking, the relationship between the community, government, P4GN activists and BNNP Riau Islands must be continuously improved, both in terms of providing socialization to the community. Keywords: Workshop, Drug Abuse, Community, Muka Kuning Sub-district, P4GN Activists
FINANCIAL LITERACY AND INVESTMENT FOR THE FUTURE OF BERYL’S CHOCOLATE AND CONFECTIONERY AND BHD (SERI KEMBANGAN) EMPLOYEES Debbi Chyntia Ovami; Sari Wulandari; Ita Mustika; Dea Laila Puspita; Kiki Amalia Harahap; Sheerad Sahid
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.2567

Abstract

This study aims to enhance financial literacy and investment knowledge among employees of Beryl’s Chocolate and Confectionery Sdn Bhd in Seri Kembangan. By adopting insights from international research and financial education programs implemented in developed countries such as the US, UK, and Australia, the company seeks to improve employees' financial decision-making, long-term savings, and investment strategies. This initiative includes structured training, interactive workshops, and workplace investment schemes, which are expected to enhance financial stability, reduce stress, and improve productivity and employee retention. Additionally, this research explores strengthening the competitiveness of Indonesian products through research conducted by the UMN Al-Washliyah team. By focusing on product innovation, digital transformation, and export readiness, the study provides SMEs with strategies to improve product quality, adopt sustainable production methods, and utilize e-commerce and financial technology to expand market reach. The Knowledge Transfer Program (KTP) plays a crucial role in bridging academia and industry, fostering collaboration among businesses, researchers, and government agencies to support sustainable economic growth. This research emphasizes the importance of financial literacy and investment knowledge in enhancing employee well-being while strengthening the global competitiveness of Indonesian products.
Pengaruh Biaya Produksi, Persediaan, dan Penjualan terhadap Laba Bersih pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Yulita Sari; Maya Richmayati; Khadijah Khadijah; Andi Aulia Ramadhani; Ita Mustika
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9464

Abstract

This study was motivated by the importance of understanding the factors that affect the net profit of manufacturing companies, particularly production costs, inventory, and sales, as a basis for making more effective financial decisions. This study aims to examine the effect of production costs, inventory, and sales on net profit in manufacturing companies listed on the Indonesia Stock Exchange in 2021. This study used a quantitative approach with a survey design, involving 40 companies selected through purposive sampling. Data were collected from annual financial statements and analyzed using multiple linear regression with the assistance of SPSS 25. The results showed that production costs had a significant effect on net profit (t = 3.498; significance = 0.001), whereas inventory (t = -0.052; significance = 0.959) and sales (t = 0.636; significance = 0.529) had no significant effect. Simultaneously, the three variables had a significant effect on net profit (F = 22.385; significance = 0.000). The Adjusted R Square value of 0.622 indicates that 62.2% of the variation in net profit can be explained by production costs, inventory, and sales. This study concludes that production costs are the most determining variable affecting net profit; therefore, companies need to prioritize more effective production cost management to improve financial performance.
Pendampingan Administrasi Dokumen dan Penginputan Data sebagai Upaya Mendukung Efektivitas Account Payable pada PT Persero Batam Prascian Wiwindra Noni; Ita Mustika; Baru Harahap
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.995

Abstract

Pengelolaan administrasi dokumen yang efektif dan akurasi dalam penginputan data merupakan dua faktor krusial dalam menunjang fungsi Account Payable di suatu entitas bisnis. Artikel ini memaparkan pelaksanaan kegiatan pendampingan administrasi dokumen serta penginputan data yang dilangsungkan di Divisi Account Payable PT Persero Batam dalam rangka Kuliah Kerja Lapangan (KKL). Kegiatan ini dilaksanakan guna mendukung efisiensi dan ketepatan proses administrasi yang berkaitan dengan verifikasi invoice, pengarsipan dokumen, serta pencatatan data keuangan. Adapun metode yang diterapkan mencakup pengamatan langsung, keterlibatan aktif dalam aktivitas operasional harian, pengelolaan dokumen, penginputan data ke dalam sistem akuntansi perusahaan, serta diskusi bersama pembimbing lapangan guna memperoleh pemahaman menyeluruh tentang alur kerja yang berlaku. Temuan kegiatan menunjukkan bahwa kontribusi pendampingan secara nyata meningkatkan keteraturan dokumen pendukung, menekan potensi kesalahan dalam penginputan, serta mendorong terwujudnya administrasi Account Payable yang lebih terstruktur. Di samping itu, program ini turut memperkuat keterampilan praktis dan wawasan mahasiswa terhadap tata kelola administrasi akuntansi dalam lingkungan kerja profesional. Secara keseluruhan, hasil kegiatan menegaskan bahwa administrasi dokumen yang tertib dan penginputan data yang presisi berperan signifikan dalam mendukung efisiensi operasional serta menjaga keandalan fungsi Account Payable perusahaan. Abstract Effective document administration and accurate data entry are essential to supporting the account payable function within an organization. This article describes the implementation of document administration assistance and data entry activities conducted in the Account Payable Division of PT Persero Batam during the Field Work Practice (Kuliah Kerja Lapangan). The activity was carried out to support the efficiency and accuracy of administrative processes related to invoice verification, document filing, and financial data recording. The methods employed included direct observation, active participation in daily operational activities, document management, data input into the company's accounting system, and discussions with field supervisors to gain a comprehensive understanding of the workflow. The results indicate that the assistance contributed to improving the organization of supporting documents, reducing the possibility of data entry errors, and facilitating a more systematic account payable administration process. In addition, the program enhanced practical skills and understanding of accounting administration in a professional working environment. These findings demonstrate that effective document administration and accurate data entry play a significant role in supporting operational efficiency and maintaining the reliability of the account payable function within the company.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA YAYASAN GLOBAL EXCELLENCE Titi Novia Hilda; Ita Mustika; Dedi Setiadi
JSI (Jurnal Sistem Informasi) Universitas Suryadarma Vol. 9 No. 2 (2022): 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.v9i2.915

Abstract

Setiap organisasi memerlukan sistem informasi akuntansi untuk mengontrol keuangan yang masuk maupun keluar, dengan adanya sistem informasi akuntansi tersebut, maka tujuan organisasi akan dapat tercapai. Tujuan Penelitian ini untuk menganalisis efektifitas penerapan sistem informasi akuntansi dan bagaimana sistem informasi akuntansi sudah berjalan efektif sebagai penyedia informasi. Objek penelitian ini adalah Yayasan Global Excellence. Pengujian dilakukan dengan menganalisis sistem informasi akuntansi yang dilakukan terhadap struktur organisasi, dokumen, dan laporan keuangan yang dihasilkan. Metode yang digunakan dalam penelitian ini yaitu analisis kualitatif deskriptif, sedangkan berdasarkan sumbernya menggunakan data primer dan sekunder. Hasil penelitian menunjukkan sistem informasi akuntansi pada Yayasan Global Excellence belum begitu memadai, karena masih belum sesuai dan belum memenuhi unsur-unsur pokok suatu sistem informasi akuntansi yaitu sumber daya manusia, peralatan, formulir/dokumen, catatan, prosedur dan laporan keuangan yang berlaku pada PSAK. Oleh karena itu, sampai saat ini sistem informasi akuntansi pada Yayasan Global Excellence belum dapat berjalan secara efektif. Keywords : Sistem Informasi Akuntansi, Yayasan.
ANALISIS IMPLEMENTASI UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI KOTA BATAM Ferdila; Ita Mustika; Khadijah
Realiable Accounting Journal Vol 3 No 1 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Undang-Undang Harmonisasi Peraturan Perpajakan merubah beberapa aturan perpajakan yang telah ada sebelumnya untuk mengurangi defisit Anggaran Pendapatan dan Belanja Negara tahun 2022 dan 2023. Pada Penelitian ini, peneliti menganalisis dari segi Pajak dan Pajak Pertambahan Nilai yang berubah dibeberapa aspek yang akan berdampak pada masyarakat dan pelaku usaha, yaitu perubahaan tarif PPN, bracket PPh orang pribadi serta dilakukannya tax amnesty. Tujuan penelitian ini adalah untuk mengkaji apakah Implementasi Undang-undang Harmonisasi Peraturan Perpajakan akan menjadi tantangan atau peluang bagi pelaku usaha dan masyarakat serta untuk mengetahui dampak implementasi Undang-Undang Harmonisasi Peraturan Perpajakan pada Pajak Penghasilan dan Pajak Pertambahan Nilai yang berpengaruh pada masyarakat dan pelaku usaha. Metode pengumpulan data yang digunakan data primer yaitu data yang diperoleh langsung dari responden yaitu dengan wawancara dan observasi tentang implementasi Undang-Undang Harmonisasi Peraturan Perpajakan serta data sekunder yaitu data dari internal perusahaan serta website dan buku perpustakaan tentang peraturan perpajakan. Pembaharuan regulasi sistem perpajakan melalui UU HPP dapat meningkatkan kemudahan berusaha, menambah lapangan pekerjaan, mempercepat pertumbuhan ekonomi, dan juga memberikan jaminan kepastian hukum serta mengefisiensikan kewajiban wajib pajak. .
METODE PENGENDALIAN BEBAN OPERASIONAL DAN PENDAPATAN PERUSAHAAN DALAM UPAYA MENINGKATKAN LABA PERUSAHAAN DI SPBU VITKA POINT Khadijah; Ita Mustika; Ferdila; Kharisma Familia
Postgraduate Management Journal Vol 3 No 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the company's operational activities, it is necessary to control operational expenses and income to obtain the expected profit. The control system is a very important part of the company because, with the control system, the company will achieve the desired goals such as creating a good control environment. PT. Batamindo Pertiwi runs the business of trading fuel oil for the public at public refueling stations (SPBU), which are known to the people of Batam as SPBU Vitka Point No. 14,294,722. The method used by the Vitka Point gas station to control operational expenses is to perform Service Excellence or excellent service. This study aims to provide an understanding and know the effectiveness, as well as the impact of the method of controlling operating expenses and income created and implemented by the company. This type of research is qualitative with a descriptive explanation by describing the method of controlling operating expenses and the company's income. The data processed is the 2018-2020 profit and loss report data belonging to the Vitka Point gas station, with data collection techniques using interviews and direct observation. The results of the discussion from this study are that operational expense control is very effective where the emphasis on costs on operational activities has succeeded in reducing operational costs incurred as well as effective income control in stabilizing income in the ongoing Covid pandemic.
Co-Authors Addlinsyah Andi Aulia Ramadhani Baru Harahap Dea Laila Puspita Dedi Setiadi E Janrosl, Viola Syukrina Fazarina Nurfatihah Ferdila Khadijah Khadijah Khadijah Kharisma Familia Kiki Amalia Harahap Linayati Lestari, Linayati Maya Richmayati Ovami, Debbi Chyntia Prascian Wiwindra Noni Rizki Tri Anugrah Bhakti Sari Wulandari Sari, Ratih Frayunita Sheerad Sahid Titi Novia Hilda Yulita Sari