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Analisis Penerapan Software Accurate System Pada Siklus Pembelian Perusahaan Manufaktur Karsam Karsam; M. Fathon; Ulil Fadilah; Putri aisyha
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.145

Abstract

This research aims to analyze the implementation of Accurate System software in supporting the efficiency and effectiveness of the purchasing cycle in manufacturing companies. The purchasing cycle is one of the critical processes that affects the smoothness of operations and cost management of the company. In this study, an analysis was conducted on the implementation of the Accurate System software. The research methods used included data collection through interviews, observations, and documentation studies at manufacturing companies. The research results show that the Accurate System is capable of increasing the speed of the purchasing process, reducing the risk of recording errors, and providing accurate and real-time reports for decision-making. However, there are several challenges in its implementation, such as the need for user training and adjustments to the specific needs of the company. These findings contribute to manufacturing companies in optimizing the management of the purchasing cycle through information technology.
Baking Soda as A Fixation of Remasol is an Effective Method for Colouring Batik to Be Combined eith Other Types of Colours Karsam, Karsam
Journal of Civil Engineering, Planning and Design Vol 1, No 1 (2022): May
Publisher : Faculty of Civil Engeneering and Planning - ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jcepd.2022.v1i1.3052

Abstract

Batik dyes are made from natural dyes and chemical dyes (rapid, indigosol, naptol, and remasol). Each batik dye requires a fixation material according to the type of colour used. Remasol colour (vinyl sulfone) is one type of reactive colour whose use is the most suitable to smear. Fixation of Remasol colour is using waterglass/sodium (Na2SiO3). Waterglass has a liquid nature, although it hardens easily after being exposed to the sun, it melts quickly when it contacts with water. Therefore, Remasol with waterglass fixation is not suitable when it is used with other colour combinations. For instance, it is combined with naptol. To produce a suitable combination, it is necessary to use baking soda [sodium bicarbonate (NaHCO3)] as a fixation of remasol. In this study, it is explained about the method of baking soda as a fixation of remasol as a baik dye combined with other types of colours. The result of this research is that baking soda as a fixation of remasol requires a ratio 1 : 1 (1 gram of baking soda : 1 gram of remasol). To produce a colour that matches the quidelines, after being applied, 72 hours of drying is required, after that it is blocked (covered with hot wax). This method can be used to colour batik with the dip dye technique which can be combined with naptol, rapid, and indigosol colours. The result of this study is expected to increase the number of colour variations in one sheet of cloth. For example, one sheet of cloth can use naptol, rapid, and indigosol. Because naptol, rapid, and indigosol have different colours, for example, naptol, rapid, and indigosol do not have turquoise blue. Turquoise only exists in remasol, and vise versa. The shortcoming in this research is that the experimental method carried out is still simple and has not used detailed laboratory test.
The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening Putri, Agnes Karunia Samesta; Karsam, Karsam; Solihin, Solihin; Kusumawardhani, Devi
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art10

Abstract

The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock Exchange in the LQ 45 index during the period 2019-2023. The data processing used in this study involves Smart PLS data analysis software. The results of direct tests show that enterprise risk management disclosure affect firm value, intellectual capital has no effect on firm value, and sustainability report disclosure affect firm value. Additionally, enterprise risk management disclosure affect sustainability report disclosure, while intellectual capital has no effect on sustainability report disclosure. The results of indirect tests indicate that enterprise risk management and intellectual capital disclosure affect sustainability report disclosure, but they do not affect firm value through sustainability report disclosure, meaning that the company's sustainability report disclosure is not an intervening variable for companies listed on the Indonesia Stock Exchange in the LQ45 index.
Pelatihan Pengisian SPT PPN untuk UMKM Karang Taruna Rw. 06 Kel. Pondok Cina Beji Depok Jawa Barat Sabar Napitupulu; Karsam, Karsam; Safrudin, Safrudin; Zulmita, Zulmita; Hastuti Indra Sari
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2023): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i1.334

Abstract

Pelatihan pengisian SPT PPN berbasis Excel pada dasarnya bertujuan untuk memberikan wawasan dan ketrampilan tentang aplikasi yang membantu para pengusaha dan pemuda Karang Taruna untuk mempermudah dalam pembuatan laporan pajak PPN terutama yang berkaitan dengan sistem permodelan. Di dalam proses pelaksanaan pengabdian, akan di berikan materi secara bertahap dengan metoda ceramah yaitu dengan presentasi yang di lanjtutkan dengan demonstrasi serta praktek langsung pada media computer masing-masing peserta pelatihan sehingga secara keseluruhan materi aplikasi Microsoft Excel dapat di manfaatkan oleh pelaku usaha yang tergabung dalam Karang Taruna di RW.06 Kel.Pondok Cina Beji Depok Jawa Barat. Untuk menjaga kesinambunagan pemahaman tentang aplikasi Microsoft Excel pelaku usaha sangat merespon positif sehingga adanya antusias Karang Taruna untuk membuka peluang kepada tim pengabdian untuk mengadakan pelatihan lanjutan untuk pelaku usaha yang tergabung dalam Karang Taruna di RW.06 Kel.Pondok Cina Beji Depok Jawa Barat.
Implementasi UU TKDN (Tingkat Kandungan Dalam Negeri) Dan Akuntansi Pajak Atas Barang Kena Pajak “Box Panel Stenlis" Pada Graphic Electric Tahun Abbas, Yeni Elfiza; Darmawanto, Darmawanto; Karsam, Karsam
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 1 (2024): April 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i1.478

Abstract

Tujuan: untuk menganalisa penerapan UU TKDN dan Akuntansi atas Barang Kena Pajak Penjualan Box Panel Stenlis pada CV Graphic Electric Metodologi/pendekatan: Penelitian ini menggunakan pendekatan deskriptif kualitatif yaitu melakukan pengamatan terhadap obyek secara langsung. Temuan: Hasil penelitian menunjukkan bahwa implementasi UU TKDN belum sepenuhnya diterapkan pada Perusahaan swasta, namun perusahaan telah mencatat penjualan. Pencatatan transaksi penjualan, juga sesuai dengan syarat-syarat penjualan dan harga jual disepakati dengan pelanggan. Sedangkan untuk perpajakan, perusahaan telah memilih menjadi dan dikukuhkan menjadi Pengusaha Kena Pajak(PKP) yang membuat faktur penjualan melalui e-faktur. Faktur pajak terkait Pajak Pertambahan Nilai (PPN)keluaran maupun masukan sudah sesuai dengan UU-HPP No 7 Tahun 2021. Dibulan Juli 2022 dilakukan untuk semua invoice yang telah dibuat akan di-review lagi. Jika ada invoice yang salah maka akan dibuatkan invoice revisi. Pada bulan Juli 2022, CV. Graphic Electric membayar PPN Keluaran sebesar Rp.42.570.000 dengan SPT kurang bayar. Implikasi praktis: Manajemen perusahaan bisa menerapkan kebijakan untuk menerapkan UU TKDN dan pencatatan Pajak atas Barang Kena Pajak Orisinalitas/nilai: Orisinalitas penelitian ini adalah implikasi UU TKDN dalam semua industri dan dampak yang mungkin timbul terhadap aspek perpajakannya Purpose : The aim of this study is to examine how CV Graphic Electric applies the TKDN Law and Accounting for Taxable Goods when selling Stenlis Panel Boxes. Methodology: This study employs a qualitative descriptive methodology that involves direct object observation. Findings: The study's findings indicate that while private businesses have reported sales, the TKDN Law has not yet been fully applied in those businesses. keeping track of sales transactions while adhering to the conditions of the agreement and the price that was agreed upon with the client. In the meantime, the business generates sales invoices via e-invoice and has decided to become a Taxable Entrepreneur (PKP) for tax purposes. Value Added Tax (VAT) invoices pertaining to input and output are compliant with UU-HPP No. 7 of 2021. Every invoice that has been generated will be examined once more in July 2022. An updated invoice will be generated if the original is found to be inaccurate. CV. Graphic Electric paid IDR 42,570,000 in output VAT in July 2022 along with an unpaid SPT.
Good Corporate Governance and Green Intellectual Capital on Tax Avoidance and Tax Audit Coverage Ratio as Moderators Ruslim, Gunawan; Solihin, Solihin; Karsam, Karsam; Nur, Basyiruddin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2861

Abstract

The purpose of this study is to analyze the extent to which GCG and GIC variables influence tax avoidance, with the tax audit coverage ratio serving as a moderating variable, in clients of Ruslim and Ruslim Public Accounting Firm. A survey method was employed to collect data from 181 respondents across 39 companies, utilizing a structured questionnaire. Data analysis was conducted using PLS SEM 3.2.8 statistical tools to assess the interaction between independent and dependent variables. The results of the study indicate that Good Corporate Governance has a significant influence on Tax Avoidance with a p-value of 0.000, and Green Intellectual Capital has a considerable influence on Tax Avoidance with a p-value of 0.000. The Tax Audit Coverage Ratio significantly influences Tax Avoidance, with a p-value of 0.000. The Tax Audit Coverage Ratio moderates the influence of Good Corporate Governance on Tax Avoidance, with a p-value of 0.004. The Tax Audit Coverage Ratio moderates the influence of Green Intellectual Capital on Tax Avoidance, with a p-value of 0.001. The implications of this study suggest that an increase in Good Corporate Governance, Green Intellectual Capital, and Tax Audit Coverage Ratio will lead to a decrease in Tax Avoidance. Tax avoidance is one of the strategies companies implement in their tax policies to minimize their tax obligations in a manner that is legally compliant with applicable tax regulations.  This study also shows that companies with good GCG will engage in tax avoidance when tax audits increase, while companies with good GIC will reduce tax avoidance practices when tax audits increase. These findings are beneficial for regulators, auditors, and companies in formulating more accountable and sustainable fiscal policies.
MEDIA KAMPANYE SOSIAL PENCEGAHAN STUNTING SEBAGAI UPAYA MENEKAN ANGKA STUNTING DI KABUPATEN NGANJUK Surya Dharma, Anak Agung Gede; Karsam, Karsam; Fahminnansih, Fenty
Tanra: Jurnal Desain Komunikasi Visual Fakultas Seni Dan Desain Universitas Negeri Makassar Vol 12, No 2 (2025): Mei - Agustus
Publisher : Universitas Negeri makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/tanra.v12i2.64187

Abstract

Stunting pada masa anak-anak mengacu pada kondisi di mana pertumbuhan dan perkembangan anak terganggu secara signifikan, sehingga mengakibatkan tinggi atau panjang badan di bawah standar usia dan jenis kelamin. Penanganan stunting di sejumlah daerah masih terbilang belum maksimal. Sebagai contoh Kabupaten Nganjuk dengan angka prevalensi stunting di angka medium. Beberapa faktor yang membuat penanganan stunting di suatu daerah tidak maksimal antara lain kurangnya kesadaran masyarakat dan kurangnya media yang digunakan dalam sosialisasi. Penelitian ini bertujuan untuk merancang sebuah media yang dapat digunakan untuk membantu tenaga kesehatan dalam sosialisasi pencegahan stunting. Penelitian ini menggunakan metode penelitian kualitatif. Data metode kualitatif didapatkan dari penelitian dan analisa sesuai kenyataan yang ada di lapangan. Untuk memperoleh data-data tersebut adapun beberapa teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah sebuah rancangan media kampanye sosial dan pembelajaran menggunakan motion graphic yang dapat memudahkan penyampaian informasi pencegahan stunting untuk orang tua maupun calon orang tua, dengan rentang usia 20-30 tahun. Perancangan media kampanye sosial ini diharapkan dapat mengedukasi para orang tua sehingga anak-anak dapat tumbuh menjadi anak yang berprestasi dan mencetak generasi yang unggul.
Pengaruh Cloud Accounting dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jawa Timur Delpiero Siringoringo, Zefanya Ieremia; Karsam, Karsam
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 2 (2025): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i2.76501

Abstract

This study aims to analyze the influence of cloud-based accounting technology and the strength of internal control on the quality and auditability of financial reports in micro, small, and medium enterprises in East Java. The research employed a quantitative approach using primary data collected through online questionnaires and direct interviews with 107 respondents representing micro, small, and medium enterprises. Data were analyzed with statistical software using classical assumption tests, correlation analysis, coefficient of determination, and hypothesis testing through t-test and F-test. The results indicate that the adoption of cloud-based accounting has a significant positive effect on the quality and auditability of financial reports, while internal control also has a significant positive effect on financial reporting quality. Moreover, both independent variables simultaneously provide a significant contribution to enhancing the quality and auditability of financial statements in micro, small, and medium enterprises. These findings highlight the importance of accounting digitalization and the implementation of robust internal control in strengthening transparency, accountability, and the credibility of financial reporting, thereby contributing to the advancement of accounting knowledge, particularly in the context of micro, small, and medium enterprises in Indonesia
Kolaborasi Multi-Stakeholder dalam Pemberdayaan Desa Wisata Sukarame, Banten: Penguatan UMKM, Pokdarwis, Kader Kesehatan Melalui Program Pengabdian Masyarakat Marliana, Thika; Agustin, Dinni; Yulianti, Sri; Sova, Maya; M.Sholihah, Siti; Karsam, Karsam; Ahmadun, Ahmadun
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 9, No 3 (2025): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v9i3.6187

Abstract

Sukarame Tourism Village in Pandeglang Regency, Banten Province, is known as “The Land of Diversity” due to its rich natural, cultural, and professional diversity, encompassing fisherman, salted fish and bamboo fan craftsmen, teachers, MSMEs, health cadres, and Pokdarwis groups. This diversity holds great potential for inclusive and sustainable economic development. The Community Service Program (PkM), conducted on April 25–26, 2025, aimed to enhance the capacity of village communities in supporting tourism village development followed by 50 local communities. The method employed a participatory and educational approach through thematic training, entrepreneurship simulations, local potential mapping, and the formation of a cross- sector communication forum. The program outcomes indicate increased knowledge and skills among participants in areas such as digital marketing, tourism packaging, nutrition education, seafood processing, and household economic diversification. Furthermore, the initiative successfully facilitated the early formation of a village tourism forum to promote collaboration and integrated planning. These results affirm literature suggesting that community-based tourism development requires multi-stakeholder synergy, active local participation, and sustainable strategies grounded in local potential. This PkM activity recommends continued mentoring, integration with regional government programs, and the development of a community-based tourism roadmap to ensure long-term impact and sustainability. Keywords: Tourism Village, Collaboration, Empowerment, MSMEs, Digital Marketing
Pengaruh Putusan Pengadilan Pajak dan Pembayaran Royalti terhadap Kinerja Perusahaan dan Kepatuhan Pajak sebagai Variabel Moderasi Studi Pada Perusahaan Yang Melakukan Banding (2021 – 2024) Suhartono, Edy; Karsam, Karsam; Solihin, Solihin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4889

Abstract

Pajak merupakan sumber pendapatan utama negara yang memengaruhi stabilitas fiskal dan pembangunan ekonomi. Di Indonesia, kontribusi pajak mencapai lebih dari 75% dari total penerimaan negara, dengan sektor perdagangan, industri, dan jasa sebagai penyumbang terbesar. Namun, ketidakpastian dalam penanganan sengketa pajak, termasuk putusan Pengadilan Pajak dan kewajiban pembayaran royalti, dapat berdampak signifikan terhadap kinerja perusahaan. Kepatuhan pajak diduga berperan sebagai faktor yang memperkuat atau melemahkan hubungan tersebut. Tujuan dari penelitian ini adalah menganalisis seberapa besar putusan pengadilan pajak dan pembayaran royalty mempengaruhi kinerja perusahaan serta peran moderasi kepatuhan pajak pada perusahaan yang melakukan bandng di Pengadilan Pajak. Metode survey digunakan untuk mengumpulkan data dari responden berjumlah 153 orang dari 39 perusahaan, berdomisili di wilayah Jakarta yang mengajukan banding ke Pengadilan Pajak periode 2021–2024 dengan kuesioner terstruktur. Analisis data menggunakan alat statistik PLS SEM 3.2.8  untuk menilai interaksi variabel independen dengan dependen. Hasil penelitian menunjukkan bahwa putusan pengadilan pajak berpengaruh signifikan terhadap kinerja perusahaan dengan nilai p value 0,022 dan pembayaran royalti berpengaruh signifikan terhadap kinerja perusahaan dengan nilai p value 0,013 dimana pengaruh ini diperkuat oleh kepatuhan pajak yang bertindak sebagai moderator.  Implikasi penelitian ini menekankan pentingnya integrasi aspek legal dan kepatuhan dalam strategi pengelolaan perusahaan untuk hasil kinerja yang maksimal dan berkelanjutan dengan diperkuat efektivitas pengelolaan kewajiban perusahaan dalam membayar royalti sebagai bagian dari strategi tata kelola perusahaan.
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat, Ade Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Al-Hakim, Rosyid Alvin, Arya Alam Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fadilah, Ulil Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Muh Bahruddin Muhammad Suhairi, Muhammad Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da Siswadi Siswadi SISWADI SISWADI Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Surya Dharma, Anak Agung Gede Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita