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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JURNAL REKAYASA INFORMASI SWADHARMA (JRIS) SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Jelman Nasri
ITB Swadharma
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG BERBASIS WEB DENGAN ANALISA PIECES Jelman Nasri; Indra Hiswara; Rizki Kosasih
JRIS : Jurnal Rekayasa Informasi Swadharma Vol 2, No 1 (2022): JURNAL JRIS EDISI JANUARI 2022
Publisher : Institut Teknologi dan Bisnis (ITB) Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/jris.vol2no1.125

Abstract

Information is an element that links management functions which consist of planning, operating, and controlling the company. Without information a company will not be able to carry out the company's operational activities properly. One of the information needed is inventory information. The warehouse department must record every time a transaction occurs, namely incoming goods, outgoing goods and stock of goods. This requires accuracy from the warehouse, so that in every report there is no error, this will be a problem for the company. This company needs a web-based inventory system in order to help the process of inventory better. The research method used is field research, with data collection techniques through observation and interviews. From the current system analysis is carried out using the PIECES method (Performance, Information, Economy, Control, Efficiency, and Services). The purpose of this study is to design a system that is able to produce accurate inventory data information and can provide real time stock data 
PENDEKATAN VARIABEL COST DALAM RANCANGAN SISTEM INFORMASI BIAYA PRODUKSI BUSANA MUSLIM Jelman Nasri; Nur Sucahyo; Tri Aprilia Lestary
JRIS : Jurnal Rekayasa Informasi Swadharma Vol 1, No 1 (2021): JURNAL JRIS EDISI JANUARI 2021
Publisher : Institut Teknologi dan Bisnis (ITB) Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.231 KB) | DOI: 10.56486/jris.vol1no1.62

Abstract

One method in determining the cost of goods is the variable costing method. This method determining the cost of goods manufactured which classifies costs based on cost behavior consisting of raw material costs, direct labor costs, and factory overhead costs. By using the variable costing method, fixed costs are separated into periodic costs which are used as a deduction for the contribution margin in the profit/loss statement. The contribution margin is the remaining amount from sales after deducting variable costs. This amount contributes to covering fixed costs and generating a profit for a certain period. If the company can calculate the cost of goods manufactured correctly and precisely, it will certainly assist management in carrying out the process of planning, controlling, or controlling production costs, determining the right selling price, and planning a good profit. This study builds a Muslim clothing production cost information system using the variable cost method. The new design of information system consists of 5 input data (Model, Material Cost, Consumer, Payment, PO), seventh output data (Consumer Report, Payment Report, Receipt, List of Clothing Models, PO Recap, Production Report, Production Cost Report) and single database with five tables (PO, Payment, Consumer, Product, Stock).
RANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG ALAT TULIS KANTOR (ATK) BERBASIS WEB PADA PT SUMBER NIAGA PRATAMA Jelman Nasri; Rahmad Fitri; Jamasto Kurniawan Adi
JRIS : Jurnal Rekayasa Informasi Swadharma Vol 3, No 2 (2023): JURNAL JRIS EDISI JULI 2023
Publisher : Institut Teknologi dan Bisnis (ITB) Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/jris.vol3no2.322

Abstract

One of the pieces of information needed by the company is inventory information. The warehouse department must record every time a transaction occurs, both incoming and outgoing goods and stock of goods. This requires accuracy from the warehouse department so that there are no errors in the stock request report which will be a problem for the company. PT. Sumber Niaga Pratama is a company engaged in trading office stationery. Currently often experience error information in its inventory system. These information errors resulted in delays in preparing stock reports, usage, and ordering of goods. The purpose of this research is to design a web-based inventory information system (ATK). The research method used is field research, with data collection techniques through observation and interviews. The results of the research are in the form of a prototype of a web-based inventory information system that can be applied at PT Sumber Niaga Pratama..Salah satu informasi yang dibutuhkan oleh perusahaan yaitu informasi mengenai persediaan barang. Bagian gudang harus mencatat setiap kali terjadi transaksi baik barang yang masuk ataupun barang yang keluar serta stok barang. Hal ini membutuhkan ketelitian dari bagian gudang agar tidak terjadi kesalahan dalam laporan permintaan stok yang akan menjadi masalah bagi perusahaan. PT. Sumber Niaga Pratama adalah perusahaan yang bergerak dalam bidang perdagangan alat tulis kantor. Saat ini sering mengalami kesalahan informasi dalam sistem persediaannya. Kesalahan-kesalahan informasi tersebut, mengakibatkan lambatnya pembuatan laporan stok, pemakaian dan pemesanan barang. Tujuan Penelitian ini adalah merancang sistem informasi persediaan barang (ATK) berbasis web. Metode penelitian yang digunakan adalah penelitian lapangan, dengan teknik pengumpulan data melalui pengamatan dan wawancara. Hasil penelitian berupa purwarupa sistem informasi persediaan barang berbasis web yang dapat diimplementasikan di PT Sumber Niaga Pratama
ANALISIS PAJAK PENGHASILAN PASAL21 ATAS GAJI KARYAWAN SEBELUM DAN SETELAH DIBERLAKUKAN TARIF TER DI PT XYZ Jelman Nasri
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.967

Abstract

This study aims to analyze changes in tax regulations related to Income Tax Article 21, in Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168/2023, as a replacement for Government Regulation No. 80 of 2010, Minister of Finance Regulation No. 250/2008, Minister of Finance Regulation No. 252/2008, Minister of Finance Regulation No. 102/2016, Minister of Finance Regulation No. 010/2016, and PER/16/PJ/2016. This study also evaluates the impact of implementing these regulations on employees' net income. The methodology used in this study is descriptive research with qualitative and quantitative approaches, and uses a comparative study method. The variables analyzed are employee salary tax based on the calculation and withholding of PER 16 of 2016 and Government Regulation No. 58 of 2023, as well as secondary data analysis from employee payroll reports. The data collection technique involves reviewing employee salary tax calculations and deductions at a finance company (PT XYZ). Data analysis shows that applying Article 21 of the Income Tax calculation, together with Government Regulation 58 of 2023, results in a larger tax credit deduction at the beginning of the year, especially when salary, THR, and bonus payments are in the same month. The new regulation requires consideration of income, which must be calculated annually in accordance with the calculation method outlined in the Director General of Taxes Regulation PER No. 16/PJ/2016. From an income tax planning perspective, the application of Government Regulation 58 of 2023 results in a larger tax credit at the beginning of the year and may lead to overpayments at the end of the year. The advantage of Government Regulation 58 of 2023 lies in the ease of applying its tax rate, as it uses a simpler single rate.Penelitian ini bertujuan untuk menganalisis perubahan peraturan perpajakan terkait Pajak Penghasilan Pasal 21, yang diatur dalam PP 58 Tahun 2023 dan PMK 168/2023, sebagai pengganti PP 80 Tahun 2010, PMK 250/2008, PMK 252/2008, PMK 102/2016, PMK 010/2016, dan PER/16/PJ/2016. Penelitian ini juga mengevaluasi dampak penerapan peraturan tersebut terhadap penghasilan bersih karyawan. Metodologi yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif dan kuantitatif, serta menggunakan metode studi komparatif. Variabel yang dianalisis adalah pajak gaji karyawan berdasarkan Penghitungan dan Pemotongan PER 16 Tahun 2016 dan PP 58 Tahun 2023, serta analisis data sekunder dari laporan penggajian karyawan. Teknik pengumpulan data dilakukan dengan telaah terhadap data penghitungan dan pemotongan pajak gaji karyawan di perusahaan pembiayaan (PT XYZ). Dalam analisis data, menunjukkan bahwa penerapan penghitungan PPh Pasal 21 dengan PP 58 Tahun 2023 mengakibatkan pemotongan kredit pajak yang lebih besar di awal tahun, terutama ketika pembayaran gaji, THR dan bonus dilakukan pada bulan yang sama. Hal ini perlu mempertimbangkan penghasilan yang harus disetahunkan sesuai dengan metode perhitungan yang diterapkan dalam Peraturan Dirjen Pajak PER No. 16/PJ/2016. Dari sudut pandang perencanaan pajak penghasilan, penerapan PP 58 Tahun 2023 menghasilkan kredit pajak yang lebih besar di awal tahun dan berpotensi menimbulkan lebih bayar di akhir tahun. Keunggulan PP 58 Tahun 2023 terletak pada kemudahan penerapan tarif pajaknya, karena menggunakan single rate yang lebih sederhana.
LITERASI DIGITAL BAGI KARANG TARUNA RW 08 GELAM JAYA UNTUK MENDUKUNG PEMBERDAYAAN EKONOMI LOKAL Usanto Usanto; Adi Sopian; Nur Sucahyo; Yogasetya Suhanda; Christine Sientta Dewi; Riza Syahrial; Jelman Nasri; Taufiqqurahman Taufiqqurahman; Satrio Broto; Jhon Larsen
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 3, No 1 (2025): SWADIMAS EDISI JANUARI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol3no1.675

Abstract

This Community Service (PkM) activity is conducted to develop digital literacy among the Karang Taruna RW 08, Gelam Jaya Village, Pasar Kemis. Digital literacy is very important in the digital era, especially for the younger generation, so they not only become users of technology but also creators who can utilize technology productively to support the local economy. This activity uses the Community Based Participatory method with the following stages: (1) initial observation and needs mapping to understand the participants' digital literacy conditions and the local economic potential that can be developed, (2) digital literacy training and workshops covering technical skills in using social media, e-commerce, and entrepreneurial mindset, and (3) mentoring and monitoring stages to ensure the implementation of the taught skills. The activity results show a significant increase in the participants' understanding and skills in digital literacy. After the training, 80% of the participants were able to create creative and effective promotional content, use business features on social media, and understand basic strategies in digital marketing. This program also contributes to the local economy with a 15-20% increase in product sales within one month. This PkM activity has successfully bridged the participants' digital skills gap. It has positively impacted the local economic potential through the creative and productive use of digital technology.Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan untuk mengembangkan literasi digital di kalangan remaja Karang Taruna RW 08, Kelurahan Gelam Jaya, Pasar Kemis. Literasi digital sangat penting di era digital, terutama untuk generasi muda, agar mereka tidak hanya menjadi pengguna teknologi tetapi juga kreator yang dapat memanfaatkan teknologi secara produktif dalam mendukung ekonomi lokal. Kegiatan ini menggunakan metode Community Based Participatory dengan tahapan: (1) observasi awal dan pemetaan kebutuhan untuk memahami kondisi literasi digital peserta serta potensi ekonomi lokal yang bisa dikembangkan, (2) pelatihan dan workshop literasi digital yang mencakup keterampilan teknis penggunaan media sosial, e-commerce, dan pola pikir kewirausahaan, dan (3) tahap pendampingan dan monitoring untuk memastikan implementasi keterampilan yang diajarkan. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan literasi digital para peserta. Setelah pelatihan, 80% peserta mampu membuat konten promosi yang kreatif dan efektif, menggunakan fitur bisnis di media sosial, serta memahami strategi dasar dalam pemasaran digital. Program ini juga berkontribusi pada peningkatan ekonomi lokal dengan kenaikan penjualan produk sebesar 15-20% dalam satu bulan. Kegiatan PkM ini telah berhasil menjembatani kesenjangan keterampilan digital peserta dan memberikan dampak positif dalam meningkatkan potensi ekonomi lokal melalui pemanfaatan teknologi digital secara kreatif dan produktif.
Co-Authors Adi Sopian Christine Sientta Dewi Indra Hiswara Jamasto Kurniawan Adi Jhon Larsen Rahmad Fitri Riza Syahrial Rizki Kosasih Satrio Broto Sucahyo, Nur Suhanda, Yogasetya Taufiqqurahman Taufiqqurahman Tri Aprilia Lestary Usanto Usanto