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All Journal Infestasi Neo-Bis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo CogITo Smart Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL EKSBIS Jurnal GeoEkonomi Dinasti International Journal of Education Management and Social Science Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi dan Bisnis GROWTH (JEBG) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomika Manajemen Dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi JIAR SENMEA Jurnal Akuntansi Hukum dan Edukasi Jipmas : Journal Inovasi Pengabdian Masyarakat
Mohamad Djasuli, Mohamad
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Implementasi ISAK 35 Dalam Penyusunan Laporan Keuangan Sektor Pendidikan Raniwihati, Septia; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2392

Abstract

Educational institutions are non-profit organizations whose aim is not to make a profit. A good financial report is of course a financial report that is based on financial accounting standards, ISAK 35 is the standard used to prepare non-profit oriented financial reports. This research aims to determine the preparation of financial reports in accordance with ISAK 35. This research produces five reports, namely a comprehensive income report, a report on changes in net assets, a financial position report, a cash flow report, and notes to financial reports. The data analysis method used is descriptive qualitative. Data collection techniques are carried out through interviews, observation and documentation. The types of data in this research are primary data and secondary data. The results of the research carried out explained that the Sigma Cakery SMKN X business unit had not implemented ISAK 35 in recording its financial reports. The report prepared by the Sigma Cakery SMKN X business unit only records cash in and cash out. Financial reports presented in accordance with ISAK 35 will produce more detailed financial reports.
REVEALING THE REASONS FOR THE IMPLEMENTATION OF PKB AND BBNKB OPTIONS TO INCREASE REGIONAL TAXES Herwanda, Riska Putri; Aulia , Marta Cindy; Febyandhani , Aurellia Christa; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2971

Abstract

Introduction: One of the sources of regional revenue comes from the Motor Vehicle Tax (PKB) and the Motor Vehicle Name Return Fee (BBNKB). However, with the change in regulations, the Regional Government enforces the option. Option is an additional tax levy according to a certain percentage that serves to increase the potential of regional revenue. The implementation of options depends on public understanding and adequate infrastructure support. The purpose of this study is to reveal the reasons for the implementation of the PKB and BBNKB options and their relationship with the increase in regional taxes. Methods: This research uses a qualitative method, which uses several sources such as statutory regulations and related scientific articles. Results: This research adds a new perspective to previous research which only focused on the potential revenue of Regency/City local governments through the Opsen PKB scheme without revealing the reasons for implementing Opsen PKB and BBNKB. For this reason, in this research, the author will reveal the reasons for implementing Opsen PKB and BBNKB. Keywords: BBNKB, Option; Regional Taxes; PKB
PERAN ARTIFICIAL INTELLIGENCE DALAM OPTIMALISASI PEMUNGUTAN PAJAK BARANG DAN JASA TERTENTU Nurchoiriyah, Amelia Puteri; Sofia, Emeliatus; Djasuli, Mohamad; Fitriyah, Fitriyah; Amala, Khairul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2978

Abstract

Introduction: This study aims to analyze the role of artificial intelligence (AI) in the optimization of tax collection on certain goods and services, with a focus on improving accuracy and administrative efficiency and reducing the tax gap. Methods: Through the literature review method, this study identifies that AI is capable of transforming the tax system through predictive analytics, transaction anomaly detection, and reporting automation, as evident in the implementation in countries such as Estonia and Singapore. However, implementation challenges in Indonesia include limited digital infrastructure, regulatory gaps, and human resource resistance. Results: The research findings recommend a holistic approach that combines infrastructure strengthening, specific legal frameworks, and human resource training to maximize the potential of AI in an inclusive and equitable manner. Keywords: Artificial intelligence, tax optimization, tax gap.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEWAJIBAN BLU DI INDONESIA: (Studi Literatur 2022–2025) Nurchoiriyah, Amelia Putri; Sofia, Emeliatus; Beri, Fathul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2983

Abstract

Introduction: This study is a literature review that aims to analyze the importance of transparency and accountability in the management of obligations by Public Service Agencies (BLU) in Indonesia. As government entities granted financial flexibility, BLUs require strong oversight to remain accountable in carrying out their public service mandates. Methods: This study employs a qualitative approach using a literature review method, drawing upon academic publications, government regulations, and audit reports. The aim is to synthesize various findings related to the financial governance of BLU and assess the effectiveness of current oversight mechanisms. Results: The findings reveal that a major governance challenge lies in the mismatch between budget flexibility and suboptimal reporting systems. Additionally, the limited human resource capacity in financial management has a negative impact on transparency and accountability. The study highlights the need for integrated financial information systems, capacity-building training, and strengthened internal oversight mechanisms to ensure that BLU obligations are managed in accordance with good governance principles. Keywords:  Public Service Agency, Transparency, Accountability, Obligations, Public Financial Management
ANALISIS KETERKAITAN ANTARA DANA CADANGAN DAN ASET PUBLIK TERHADAP GOOD GOVERNANCE Aminatuzzuria, Maritza; rahmawati, Sheila; Anam, Rohibul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2990

Abstract

Introduction: Good governance is a key principle in state financial management that aims to achieve transparency, accountability, efficiency and public participation. In this context, reserve funds and public assets are important instruments that can strengthen governance. This study aims to analyze the relationship between the management of reserve funds and public assets and the implementation of good governance principles, especially in maintaining fiscal stability and supporting sustainable development. Methods: This research is a literature review based on academic journals, policy papers, and official government documents. A qualitative, descriptive-analytical approach was applied to identify the linkages between reserve funds, public assets, and good governance. Results: The study finds that transparent and accountable management of reserve funds boosts public trust and strengthens fiscal resilience. Likewise, optimizing public assets improves resource efficiency and contributes to inclusive economic growth. Both elements significantly support governance, particularly in enhancing transparency, accountability, and fiscal efficiency. Conclusion and suggestion: This study emphasizes the importance of integrating good governance principles in the management of reserve funds and public assets. Good management of these two components can strengthen fiscal stability, improve the efficient use of state resources, and build public trust in government institutions. Therefore, it is recommended that policymakers formulate a more transparent, accountable and participatory public financial management strategy. This study provides a new perspective on the synergy between state financial instruments and good governance in supporting sustainable development. Keywords: Reserve funds, Public assets, Good governance.
PEMETAAN PENELITIAN PKB DAN BBNKB DI INDONESIA: (STUDI LITERATUR 2022–2025) Tsaniyeh, Amilatus; Nurdiana, Ilfi; Rahmawati, Sheila; Aini, Nurul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2993

Abstract

Introduction: This research is a literature study that aims to map trends, focus, and research gaps on Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) in Indonesia in the period 2022 to 2025, post-implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law). Methods: Through searching articles in the SINTA 1 to SINTA 5 databases, 46 selected articles from a total of 107 initial articles were analyzed using the Systematic Literature Review (SLR) approach. Results: The results of the study showed that the majority of studies used quantitative methods (84.78%) and predominantly raised topics around taxpayer compliance, collection effectiveness, and digitalization of services through e-Samsat. The most widely used theories include the theory of planned behavior, attribution theory, and compliance theory, which reflect a behavioral approach to studying tax compliance. In addition, mapping of research locations indicates that areas such as East Java, Bali, and Jambi are the most frequently studied locations. This study provides an important contribution in enriching academic discourse and providing further research directions and input for policymakers in optimizing PKB and BBNKB revenues as sources of Regional Original Income (PAD). Keywords: E-Samsat, tax compliance, PKB and BBNKB
Optimizing The Use Of Cloud Technology In Public Sector Management Control (Case Study Of E-Government In Bandung City) Lastanti, Nadila; Djasuli, Mohamad
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1245

Abstract

This research aims to explore and analyze the optimization of cloud technology usage in public sector management control, focusing on the implementation of e-government in Bandung City as a case study. The research method used is a qualitative case study, collecting data through in-depth interviews, observations, and related document analysis. The results indicate that the application of cloud technology has brought significant benefits, including increased efficiency, accessibility, and scalability of e-government services. However, challenges related to data security and technological infrastructure limitations were also identified. Based on these findings, recommendations are provided to strengthen infrastructure, train employees, establish partnerships with the private sector, and conduct regular evaluations to enhance the application of cloud technology in e-government management in Bandung City and the public sector in general. This research is expected to provide valuable insights for the development and optimization of e-government services in various governmental contexts.
Managing Financial Flows In The Public Sector Through Digital Transformation Lastanti, Nadela; Djasuli, Mohamad
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i7.1246

Abstract

This article analyzes digital transformation in public financial management in the digital era, focusing on challenges, strategies, and recommendations to address these changes. The method used in this research is descriptive qualitative with a historical research approach. Various strategies, such as the implementation of integrated financial information systems and e-procurement, have been developed to enhance efficiency and transparency in public financial management. However, challenges such as inadequate technological infrastructure, limited human resources, and cybersecurity risks remain key issues that need to be addressed. Recommendations for increasing investment in technological infrastructure, technical skills training, and cross-sector collaboration are suggested to ensure the successful digital transformation of public financial management in the future. It is hoped that these collective efforts will bring significant benefits in improving public financial governance, providing better services to the public, and promoting sustainable economic growth.
Literatur Review: Peran Teknologi Informasi dalam Pengembangan Akuntansi Modern Halimah, Siti Nur; Zuroida, Alfi; Djasuli, Mohamad
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss2pp20-29

Abstract

Teknologi informasi menjadi solusi kemudahan dalam aktivitas bisnis dan lingkungan yang penuh ketidakpastian. Teknologi informasi berperan sebagai alat dalam menentukan keputusan-keputusan strategis dalam bisnis di segala aspek dan tingkat manajerial, apalagi peran teknologi sangat penting bagi manajer bisnis dan meningkatkan kinerja keuangan dalam perusahaan. Dengan demikian, tujuan penulisan ini adalah untuk menganalisis betapa pentingnya peran teknologi informasi terhadap perkembangan akuntansi di era modern saat ini. Metode yang digunakan dalam penelitian ini adalah tinjauan pustaka atau dikenal juga dengan istilah tinjauan pustaka. Tinjauan pustaka adalah metode penelitian yang terstruktur, spesifik, representatif untuk membantu mengidentifikasi, mengevaluasi, memperbarui karya yang telah dilakukan dari penelitian sebelumnya. Dari berbagai analisis penelitian yang ada, dapat disimpulkan bahwa peran utama teknologi informasi dalam sistem informasi adalah digitalisasi proses data dalam akuntansi untuk menghasilkan informasi yang lebih cepat, tepat, dan akurat dengan bantuan perangkat keras dan perangkat lunak khususnya komputer. Dengan demikian, laporan keuangan yang dihasilkan dari informasi di era digital ini lebih berkualitas dan strategis dalam membantu pengambilan keputusan strategis.
Analisis Penerapan Whistleblowing System Guna Menciptakan GCG Perusahaan BUMN Bidang Jasa Asuransi Di Indonesia Dwi Maharani, Andilla; Djasuli, Mohamad
Jurnal Media Komunikasi Ilmu Ekonomi Vol 39 No 2 (2022): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v39i2.82

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance melalui whistleblowing system (WBS) dalam pencegahan fraud di PT Asuransi di Indonesia. Peneliti menggunakan metode kualitatif dengan pendekatan deskriptif. Populasi dalam penelitian PT Asuransi milik BUMN, terdapat empat perusahaan asuransi yang sudah menerapkan whistleblowing system. Data diperoleh dari annual report dari masing-masing web PT Asuransi di Indonesia milik BUMN, peraturan perundang-undangan yang terkait dengan penerapan good corporate goverment, literatur dan bacaan serta sumber lainnya berkaitan whistleblowing system (WBS) dalam pencegahan fraud. Analisis data dilakukan dalam tiga tahap teknik analisis – pengumpulan data, reduksi data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Whistleblowing system sudah diterapkan di beberapa perusahaan asuransi milik BUMN, diantaranya PT Asuransi Jasa Indonesia, PT TASPEN dan PT Bahana Pembinaan Usaha Indonesia (BPUI) membuktikan bahwa tata kelola perusahaan dalam penerapan prinsip Good Corporate Governance melalui penerapan whistleblowing system sudah efektif dan sesuai dengan Peraturan Menteri Negara Badan Usaha Milik Negara Nomor: PER01/MBU/2011, sedangkan PT Asuransi Jiwasraya dalam penerapan whistleblowing system dikatakan belum efektif karena adanya pelanggaran kode etik yang dilakukan oleh pihak internal PT Jiwasraya berkaitan dengan memanipulasi laporan keuangan Jiwasraya. Implikasi dari penelitian ini yaitu PT Asuransi di Indonesia perlu menjamin keamanan para pelapor dalam whistleblowing system.
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini Nurul Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amala, Khairul Amanda Putri, Maya Amelia, Rikha Aminatuzzuria, Maritza Anam, Rohibul Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Asvianty, Mia Ade Atikah, Lailatul Aulia , Marta Cindy Ayu, Temo Sukma Ayuni, Lisa Beri, Fathul Bima, Muhammad Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Febyandhani , Aurellia Christa Fisari, Dinda Harum Fitri, Anis Lailatul Fitriyah Fitriyah Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Hasanah, Musridatul Haya, Anindhita Fadia Hendrawan, Fieri Herwanda, Riska Putri Ilfi Nur Diana Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Ismawati, Indah Iwan Triyuwono Jasmiatussifilfila, Jasmiatussifilfila Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laily, Alifia Noer Laksono, Mukhammad Kharis Wildan Lastanti, Nadela Lastanti, Nadila Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Maulidia, Lailatul Maulidina, Anisatul Maulidiyah, Ana Mufarrihah, Mufarrihah Nadhiraah, Aulia Parsha Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini NUR FADILAH Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri Nuris Lestari, Anita Nurwulandari, Fitri Nur’Aini, Hesti Eka Tri Pangesti, Atisa parasmono, Anggita putri Permatasari, Nabila Anugrah Putri Prasetyono Prasetyono Pravitasari, Tanty Putri Previdayana, Kavita Sapna Putri Faradina, Mery Putri, Anggi Safrina Putri, Mughniyah Ihdina Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur rahmawati, Sheila Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Amelia Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina Sari , Dwi Novita sari, Eliana novita Sari, Elin Nurlina Sari, Silvia Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Siti Rohmah Sofia, Emeliatus Syamsuddin Syamsuddin Tsaniyeh, Amilatus Wardani, Widi Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi