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All Journal @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Aplikasi Perpajakan
Wigiyanti Wigiyanti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Aplikasi Kalkulator Full Costing UD Roti Bakery dengan Visual Basic 6.0 Novia Fatimah; Wigiyanti Wigiyanti
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 7 No 2 (2022): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v7i2.8384

Abstract

Consumers are always interested in quality products/services at competitive prices. Competitive prices can be achieved by reducing production costs. To reduce production costs, companies must carefully determine the cost of production. One way to determine it is by using the full costing method, which is the method of calculating the cost of production by calculating all fixed and variable costs. UD Roti Bakery, which is engaged in the production of sweet bread in South Jakarta, calculates the cost of production manually. Errors often occur in this process because the cost elements to be calculated are not small so that the data entry process and the calculation process can be repeated again to ensure the correctness of the calculation results. It is very inefficient. With the aim of streamlining it, the authors built a simple computer-based application using Visual Basic 6.0 programming and the Rapid Application Development method based on UD Roti Bakery's financial report data for the January 2020 period. This research uses quantitative and qualitative methods because the data is in the form of numbers and obtained through interviews and notes direct observation with the company. The final result of this research is a ready-to-use desktop-based computer application called the UD Roti Bakery Full Costing Calculator Application with limitations only for UD Roti Bakery operators and cannot enter more than one date for the same data. This application has implications for giving another color in the computerized calculation of the cost of production using the full costing method.
ANALISIS KESESUAIAN PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN TERHADAP PAJAK TANGGUHAN: 1-15 Wigiyanti Wigiyanti; Ashar Basyir; Erny Pratiwi; Windi Astuti; Yunni Yuniawaty
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.574

Abstract

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Income Taxes at PT Jasa Marga (Persero) Tbk during the 2021–2023 period. The study employed a qualitative descriptive approach using secondary data obtained from the company's consolidated financial statements, Notes to the Financial Statements, PSAK No. 46, and applicable tax regulations. Data were collected through documentation, while data analysis was conducted using a descriptive analysis method by comparing the company's accounting practices with the provisions of PSAK No. 46, particularly regarding the recognition, measurement, presentation, and disclosure of deferred taxes. The findings indicate that PT Jasa Marga (Persero) Tbk has adequately implemented PSAK No. 46 in the preparation of its financial statements. The company has consistently presented and disclosed deferred tax assets and deferred tax liabilities in accordance with the applicable accounting standards. Deferred taxes arose from temporary differences related to long-term employee benefit expenses, allowance for impairment losses on receivables, lease liabilities, as well as differences between accounting and tax treatments of certain transactions. Deferred tax liabilities increased throughout the study period; however, this increase did not adversely affect the company's financial performance, as reflected in the growth of profit before tax, total assets, and total equity.
Co-Authors Ashar Basyir Erny Pratiwi Novia Fatimah Windi Astuti Yunni Yuniawaty