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Pelatihan Dasar Shutterstock Sebagai Media Penyedia Konten Visual Bagi Siswa/i SMK 1 Pantai Labu Hasibuan, Ade Zulkarnain; Munjiat Setiani Asih; Siti Sundari; Edrian Hadinata; Khairunnisa
Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Desember 2023
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v2i2.86

Abstract

Community service activities are carried out at SMK 1 Pantai Labu, the main target of this activity is students majoring in software engineering. The activities carried out discussed the Shutterstock platform for selling digital works of students at SMK 1 Pantai Labu. The thing that underlies this activity is the students' lack of knowledge regarding digital works that can be sold all over the world just by uploading them to the Shutterstock platform without having to pay for the upload process. Many of the digital works they have so far have only been stored on hard disks or on the SSD they own or just post it on social media without any financial benefit.
Penerapan Terapi Psikoreligius : Dzikir pada Pasien Halusinasi Pendengaran di Rumah Sakit Jiwa Daerah (RSJD) Dr. Arif Zainudin Surakarta Siti Sundari; Norman Wijaya Gati
Observasi : Jurnal Publikasi Ilmu Psikologi Vol. 2 No. 4 (2024): November : Observasi: Jurnal Publikasi Ilmu Psikologi
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/observasi.v2i4.623

Abstract

Hallucinations are a mental disorder in which clients experience disturbances in perception, sensory, taste, touch, sight or smell. Auditory hallucinations are where clients hear voices commanding and calling them to carry out activities in the form of two or more voices commenting on a person's behavior or thoughts. (Abdurakhman & Maulana, 2022). According to WHO (World Health Organization, 2020) there are 300 million people worldwide experiencing mental disorders such as depression, bipolar disorder, dementia, including 24 million people experiencing schizophrenia. Schizophrenia is one of the 15 major causes worldwide. APA data (American Psychiatric Association, 2020) states that 1% of the world's population suffers from schizophrenia. (Dwijayanti, 2022). In this study, the way to see the increase in the ability to control hallucinations is by using the AHRS scale which is used to measure auditory hallucination scores. To determine the results of applying dhikr psychoreligious therapy to patients with auditory hallucination disorders. Applying dhikr psychotherapy therapy using a descriptive case study method for 2 respondents for 2 years. consecutive days. The instrument used was the Auditory Hallucinations Rating Scale. Results: Based on the results of applying psychoreligious dhikr therapy to 2 respondents, there was a decrease in the symptoms of auditory hallucinations in patients. Psychoreligious dhikr therapy can be used as an implementation of independent nursing to control and overcome the emergence of hallucinations.
Analisis Pengakuan Pendapatan Kontrak Berdasarkan PSAK 115 Pada PT Syma Berkah Indonesia Deviyanti Sofia Rachman; Siti Sundari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.411

Abstract

Revenue is a variable that companies consider when deciding to transact with their customers. Therefore, in reaching an agreement with a customer, the company generally binds the economic relationship with the contract agreement to determine the transaction price of the transfer of goods or services. Based on PSAK 115, it is stated that revenue is regulated in five principles, namely: (1) identifying contracts with customers; (2) identifying the obligation to perform in the contract; (3) determining transaction prices; (4) allocating transaction prices to implementation obligations; and (5) recognize revenue when (or during) the entity fulfills its performance obligations. If the company has fulfilled the five stages of PSAK 115, the company can recognize revenue. On the other hand, if it does not meet any of them, the company cannot recognize revenue. This study is aimed at finding out the conformity between the recognition of PT. Syma Berkah Indonesia which is one of the contractor service companies in the city of Surabaya with PSAK 115. The analysis method used by the researcher is a qualitative descriptive method to explain the data collected from the company both from the results of interviews, observations, and documentation. Based on the analysis conducted by the researcher, it was stated that PT. Syma Berkah Indonesia implements PSAK 115 to recognize that contract income is considered appropriate.
ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN TERHADAP ASET DAN EQUITY PADA PT SYMA BERKAH INDONESIA TAHUN 2022-2023 Debbie Melisa Dewi; Siti Sundari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.414

Abstract

The problem in this study is the large amount of debt borne by PT Syma Berkah Indonesia and the ability of PT Syma Berkah Indonesia to pay off the debt on assets and equity by comparing the average of the Company. The results of this study use an analysis of the financial performance of PT Syma Berkah Indonesia using solvency ratios, especially using the Debt to Equty Ratio (DER) and Debt to Asset Ratio (DAR) during 2022 and 2023. This research method uses information collection techniques and formulates answers based on facts that have been found in a problem. The research uses a descriptive quantitative research method. The source of data to conduct this research comes from PT Syma Berkah Indonesia's financial statement documents for a period of 2 years, namely 2022 and 2023. From the results of the financial statement research related to the solvency ratio analysis, it shows that in the financial statements achieved by PT Syma Berkah Indonesia with the Debt to Asset Ratio (DAR) and Debt to Equty Ratio (DER) have increased, this needs to be watched out for by the company because with the increase in the Debt to Asset Ratio (DAR) Companies must be cautious in increasing their debt and carefully manage their debt as efficiently as possible to reduce future financial risks and maintain even better financial performance. Meanwhile, the increase in the Debt to Equty Ratio (DER) shows that the company relies on debt to finance its operations and investments, so that the financial risks experienced by PT Syma Berkah Indonesia are also increasing. The condition of PT Syma Berkah Indonesia's financial performance from the perspective of Debt to Equity Ratio (DER) needs to be careful, because the company's debt in 2023 has increased very significantly. With this research, it is hoped that it can help financial management in measuring the extent to which companies can pay off their obligations both in the short and long term. And in the future can make wise and appropriate decisions.
Tinjauan Implementasi Reimbursement Pph 23 pada PT Terminal Petikemas Surabaya Erika YUliana Putri; Siti Sundari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.416

Abstract

Penelitian ini mempunyai tujuan utama untuk meninjau kembali proses Reimbursement Pph pasal dengan menggunakan platform Microsoft Dynamics AX dan BNI Direct pada PT Terminal Petikemas Surabaya. Metode kualitatif merupakan metode yang digunakan didalam artikel ini dimana wawancara dengan informan yang merupakan pegawai PT Terminal Petikemas Surabaya dan digunakan sebagai bahan kajian dalam pembahasan artikel ini. Adapun hasil dari penelitian ini adalah pembahasan mengenai Definisi Pajak, Pph Pasal 23, Subjek Pajak Pph Pasal 23, Objek Pajak Pph Pasal 23, Reimbursement Pph Pasal 23, Pihak - Pihak yang terlibat dalam transaksi Reimbursement Pph pasal 23, contoh studi kasus Reimbursement Pph Pasal 23, serta platform yang digunakan dalam proses Reimbursement Pph Pasal 23 yaitu Microsoft Dynamics AX dan BNI Direct. Hasil dari penelitian ini diharapkan dapat menambah pemahaman yang luas terhadap implementasi perpajakan dan menjadi panduan berharga bagi perusahaan lain yang mengimplementasikan sistem serupa dengan tujuan meningkatkan efisiensi dan kepatuhan dalam memanajemen pajak.
Pengaruh Signifikan Penerapan Aplikasi Elektronik Faktur Pajak (E-Faktur) Terhadap Kepatuhan Wajib Pajak PT X Rohadatul Sabila; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2152

Abstract

The use of e-invoicing is increasing as an innovative method for companies to improve financial transparency. It allows for more accurate, timely and centralised recording of transactions, and reduces human error and data manipulation. One of the key benefits of e-invoicing is its ability to streamline and speed up business processes. Transactions can be billed, validated and paid digitally, eliminating the need for physical documents and reducing processing time. In addition, improved access to data allows companies to analyse transaction data more comprehensively, identify trends, and make more informed business decisions. However, the introduction of e-invoicing is associated with a number of challenges. Data security is an important aspect that requires strong security systems and sophisticated encryption protocols. In addition, companies must constantly update their systems and improve the knowledge of their employees to comply with evolving tax regulations. Other challenges include internal resistance to change and adapting to the changing business environment, which can pose difficulties. Therefore, comprehensive socialisation and training are essential to ensure a smooth transition and maximise the benefits of e-invoicing. Despite these challenges, e-invoicing has significant potential to improve an organisation's financial transparency. With the right implementation strategy, companies can optimise the benefits of this system, increase investor confidence, and achieve sustainable business growth.
PERAN PENDAMPINGAN UMKM TERHADAP PEMAHAMAN PENCATATAN KEUANGAN SEDERHANA PELAKU UMKM DI SWK TANAH MERAH Jasmine Afianda Azahra; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2175

Abstract

Writing scientific articles using qualitative methods because the use of this method can obtain descriptive results carried out during the mentoring period. In the process of writing the article, researchers conducted field observations to see the condition of MSMEs assisted by DINKOPUMDAG in the Tanah Merah Culinary Tourism Center. Researchers also conducted interviews to explore information about the role of mentoring for traders. The research subjects were MSME players in SWK Tanah Merah, the informants interviewed were 2 out of 8 traders because the two samples had represented the population. MSME assistance is very important for the understanding of simple financial recording of MSME actors because it plays a role in introducing, providing material, and implementing financial recording. Facilitators help MSMEs by providing relevant information, especially regarding simple financial records. The results of this study are that MSME actors can understand and implement simple financial records, know business profits or losses, and can classify personal assets with business assets so that they can carry out financial management properly.
Analisis Sistem Informasi Akuntansi Terhadap Efektivitas Penagihan Piutang PT. Sukses Sejahtera Bersama Indonesia Dewi Sinta; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2176

Abstract

A credit sales accounting information system is needed to improve the receivables collection process to minimize the occurrence of uncollectible receivables. This research aims to examine the credit sales information system of PT. Prosperous Success with Indonesia in effectively collecting receivables. This research uses a qualitative descriptive method by collecting data through observation, interviews and documentation. The receivables collection process is carried out in accordance with the Billing Document Attachment. Documents required in this process include invoices, tax invoices, travel documents, and purchase orders. In this research it can be concluded that the Credit Sales Accounting Information System in the receivables collection process at PT. Sukses Sejahtera Bersama Indonesia is not yet fully effective because problems often occur in the receivables collection process.
Analisis Pengakuan Pendapatan Jasa Outsourcing PT. Sukses Sejahtera Bersama Indonesia Berdasarkan PSAK No. 115 Fiya Wardhatul Islamyi; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2177

Abstract

PSAK No. 115 regulates revenue recognition from contracts, which are legally enforceable agreements between the two parties. PT SSBI earns revenue from work contracts and management fees. The revenue earned must be recognized in accordance with the applicable and latest accounting standards, namely PSAK No.115 concerning Revenue from Contracts with Customers. This study aims to determine whether revenue recognition at PT SSBI is in accordance with PSAK No.115. This research uses descriptive and comparative qualitative methods, and data collection techniques in the form of interviews and documentation. The company records revenue when the obligation has been fulfilled. This is in accordance with PSAK, where revenue can only be recognized after the obligation has been settled. After comparison, the stages of revenue recognition at PT SSBI are in accordance with the stages of revenue recognition according to PSAK No. 115, and in the contract several provisions have been included and revenue recognition is in accordance with PSAK No. 115.
Analisis Efektivitas dan Efisiensi Penerapan E-Tax Invoice Dalam Penerbitan Faktur Pada PT Syma Berkah Indonesia Rizma Fatmawati Putri; Siti Sundari
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.352

Abstract

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.
Co-Authors Ahmad Bashri Ahsin Fahmi Mubarok Alifah Arum Trisnawati Angga Rahma Zagitha Siregar Anisa Binti Roikatul Janah arie rafika dewi Arief Budiman Arief Daryanto Asep Sadili ASEP SAEFUDDIN Asih, Munjiat Setiani Bambang Sudarsono Budiyono Budiyono Cristina H Siboro Damayanti, Fera Debbie Melisa Dewi Delia Jayanti Wulandari Deviyanti Sofia Rachman Dewi Sinta Dika Rizki Imania Dwi Indra Agustino Eka Wahjuningsih Erika YUliana Putri Fera Damayanti Fera Damayanti Fiya Wardhatul Islamyi Hadinata, Edrian Hasibuan, Ade Zulkarnain Jasmine Afianda Azahra Jasmine Najwa Al Khansa Kekoto Manneh Khairunnisa Khairunnisa Khairunnisa Khairunnisa, Khairunnisa Kurniawan, Moh. Zaki M Sofyan Febriyanto Mangara Tambunan Mariska Aryaningtyas Maya Anastasia Meita Ayu Anggraeni Mery Wahyu Rahmadhani Mufida Khairani Norman Wijaya Gati Novy Putri Nur Wulan Putri Dyah Marhaeni Bawana Puspitasari Rapna Dewi Rekky Tinendung Renaldy Diaz Suryawan Resi Permanasari Retnaningrum, Kartika Rheza Ernowo Wicaksono Rina Moestika Setyaningrum Rismayanti Riza Rahmadani Rizma Fatmawati Putri Rohadatul Sabila Rusdianto Sesung sarmi Ningsih Siregar, Yunita Sari St. Rohmawatik Sumi Khairani Sundari Sundari Thasya Marha Theodora MV Nainggolan Tri Rizki Ramadhani wardhani, Riska risty Yuliani Yuliani Zakiyah Tasnim