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All Journal KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Al-Amwal Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Teknodik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Journal of Financial and Behavioural Accounting Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Intelektual : Jurnal Penelitian Dosen Akuntansi SOROT: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ekualisasi Equilibrium : Journal Of Economics and Development Studies Jurnal Cinta Nusantara
ARDIANSYAH
Politeknik Negeri Ambon, Jln. Ir. M. Putuhena, Rumahtiga, Teluk Ambon, Kota Ambon, Maluku, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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A Analisis Komparatif Artificial Intelligence: ChatGPT, Gemini, dan Prefelixy sebagai Media Pembelajaran Ardiansyah Ardiansyah; Ardiansyah Ardiansyah, Ardiansyah Ardiansyah; Abdin, Maslan; Salis, M. Rizkoni
Jurnal TEKNODIK Jurnal Teknodik Vol. 28 No. 2, Desember 2024
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32550/teknodik.vi.1192

Abstract

This study aims to analyze the comparative performance of three AI platforms (ChatGPT, Gemini, and Perplexity) as learning media for Accounting 1, based on the Sub-CPMK outlined in the Semester Learning Plan (RPS). The research employs a Qualitative Comparative Analysis (QCA) method, evaluating platform responses using six criteria: accuracy, clarity, coherence, engagement, scalability, and informativeness. The results reveal that ChatGPT scored the highest (96%), followed by Gemini (92%) and Perplexity (91%). ChatGPT excels in clarity, engagement, and informativeness; Gemini shows strength in scalability, while Perplexity performs consistently in accuracy and coherence. This study highlights the importance of adaptive and collaborative AI utilization in Accounting 1 learning to enhance educational quality while ensuring ethical and secure usage.
PENGARUH E-FILING TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI POLITEKNIK NEGERI AMBON Kailola, Yunita; Kuhuparuw, Ventje Jeffry; Ardiansyah, Ardiansyah
Equilibrium: Journal of Economics and Development Studies Vol 1 No 2 (2024): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.1.2.55-65

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh e-filing terhadap kepatuhan penyampaian SPT Tahunan Wajib Pajak Orang Pribadi (WP OP) pada Pegawai Politeknik Negeri Ambon. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan linier sederhana. Urgensi penelitian ini berdasarkan data Kantor Pelayanan Pajak (KPP) Pratama Ambon, banyak wajib pajak yang tidak patuh dalam menyampaikan laporan SPT tahunan, dalam 3 tahun terakhir. Berbagai program telah diupayakan untuk meningkatkan kepatuhan penyampaian SPT Tahunan, guna memenuhi target dan kewajiban konstitusi. Salah satu instansi pemerintah yang telah menerapkan sistem penyampaian Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi (WP OP) adalah Lembaga Pendidikan Politeknik Negeri Ambon. Penyampaian SPT Tahunan melalui sistem E- filing telah dilaksanakan sejak berlakunya peraturan mengenai E-filing oleh Direktorat Jenderal Pajak, sehingga setiap pegawai wajib menyampaikan laporan SPT tahunan Wajib Pajak Orang Pribadi. Hasil yang diperoleh dengan menggunakan software SPSS 29 untuk mengolah data adalah diperoleh koefisien determinasi sebesar 0,868 yang menunjukkan bahwa terdapat pengaruh e-filing terhadap kepatuhan penyampaian SPT tahunan wajib pajak orang pribadi pada pegawai Politeknik Negeri Ambon sebesar 86,8% sedangkan sisanya sebesar 13,2% dipengaruhi oleh variabel lain di luar penelitian. Berdasarkan hasil tersebut dapat disimpulkan bahwa pengaruh e-filing berpengaruh terhadap Kepatuhan Penyampaian SPT Tahunan Wajib Pajak Orang Pribadi kepada Pegawai dari Politeknik Negeri Ambon.
Akuntabilitas Pengelolaan Obat Rusak dan Kedaluwarsa Ditinjau dari Perspektif Akuntansi pada Puskesmas Sungai Apit Mariani; Ardiansyah
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.203

Abstract

Introduction/Objective: This study discusses the recording and reporting of damaged and expired drugs at the Sungai Apit Health Center, Sungai Apit District, Siak Regency, Riau Province. Background of the Problem: Damaged and expired drugs are still found every year with a fairly large loss value. In 2023, the recorded loss due to damaged and expired drugs reached IDR 9,040,308, while in 2024 it increased to IDR 10,490,122. Novelty: This study is the initial basis for updating the reporting system for damaged and expired drugs at the Sungai Apit Health Center. Research Method: This study uses a descriptive quantitative method with a documentation and direct observation approach. Data are analyzed based on the value of losses due to damaged and expired drugs. Findings/Results: The results of the study indicate that although there was a decrease in the value of losses from 2022 to 2023, the recording and reporting system is still not optimal. Conclusion: This study concludes that a more modern, accurate, and efficient recording and reporting system is needed to reduce losses and support decision making in drug management in health centers
Efektivitas dan Efisiensi Anggaran pada Sekolah Staf dan Pimpinan Lembaga Pendidikan dan Pelatihan Polri Ardiansyah, Ardiansyah
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.58-72

Abstract

This research aims to analyze the effectiveness and efficiency of budget absorption at the School for Staff and Leadership of the Republic of Indonesia Police Education and Training Institute (Sespim Lemdiklat Polri) in 2021-2022. The research data is secondary data from Budget Realization Reports for 2021 and 2022, obtained directly from the research object. The research method used is descriptive quantitative. This research found that 2021 budget absorption performance could have been better, as shown in the ULP (Food Sides) & Extra Fooding program, Sespimmen educational operations, and Sespimmen KKL (Field Work Lecture) costs. Meanwhile, in 2022, budget absorption performance will still not be optimal for the ULP & Extra Fooding program. It is because the COVID-19 pandemic allows learning/training activities at the National Police Sespimmen to be carried out online, thereby allowing for savings and budget absorption that could be more optimal. Due to limited data, this research cannot measure effectiveness and efficiency based on the number of programs or activities. So, effectiveness and efficiency analyses are only based on budget data and actual expenditure. Therefore, suggestions for further research are to analyze the effectiveness and efficiency of spending by comparing the number of programs or activities. So, the effectiveness and efficiency of spending per unit program or activity can be seen.
Evaluation of the Quality of Financial Statements and Their Implications for Corporate Tax Reporting at CV Maha Karya Teknik Imelda Febi Ayu Setiani; Ardiansyah Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/wes3rf81

Abstract

Financial statements have a very crucial role as the main basis in the preparation and submission of tax statements, so their quality directly has implications for the level of compliance and transparency of the company's taxation. The authenticity of this research lies in the evaluation of the quality of financial statements as the foundation of tax reporting through the analysis of transaction recording systems and tax practices in medium-scale companies. This study aims to assess the extent to which the quality of financial statements serves as a reliable basis in tax reporting. The research uses a qualitative approach by collecting data through the analysis of financial statements for the period January 1 to December 31, 2024 as well as interviews with five informants who are directly involved in the tax reporting process, ranging from directors to administrative staff, with Tax Compliance Theory as the framework of analysis. The results of the study show that the company has implemented transaction recording and tax reporting quite well, although there is still a need to improve the reporting mechanism to be more systematic and in line with tax provisions. These findings have implications for the need to strengthen the quality of financial statements and transaction recording systems to improve tax compliance, minimize the risk of sanctions, and strengthen the company's credibility before tax authorities.
Evaluation of the Implementation of the Job Order Costing Method in the Traditional Gamelan Craft of Mustika Laras Arya Novan Nur Rizka; Barus Umarella; Ardiansyah Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ej7kyb65

Abstract

This study evaluates the implementation of the job order costing method in traditional crafts. The originality of the research lies in the detailed mapping of production costs using job order costing in traditional culture-based handicraft businesses, which are still relatively limited in previous research. The purpose of this study is to evaluate the implementation of job order costing in determining the cost of production. The research method used is field research with a qualitative descriptive approach. Primary and secondary data were collected through observation, limited interviews, and documentation with data on the production and sales of traditional crafts in this case gamelan. Empirical results show that gamelan sales in the 2022–2024 period have decreased due to weakening buyer interest due to sluggish economic conditions. However, sales revenue is still greater than production costs, so the business does not suffer losses. Profit planning analysis shows that by 2025 businesses must sell at least eight sets of gamelan to achieve a profit target of 20%. The implications of this study show that the implementation of job order costing can help MSMEs in improving the accuracy of profit planning, cost control, and business sustainability.
ANALYSIS OF RAW MATERIAL COST VARIANCES AS AN INSTRUMENT FOR MANAGEMENT CONTROL AND A DETERMINANT OF FINANCIAL INFORMATION QUALITY Ardiansyah Ardiansyah; Kalsum Lussy; Barus Umarella; Abdulharis Tamalene
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v4i2.184

Abstract

Background: This study aims to identify deviations between actual food cost and standard food cost within the integration of cost accounting and financial accounting, as well as to evaluate their implications for financial reporting quality. Method: This study employed a mixed-methods approach with an explanatory design. Quantitative descriptive analysis was conducted using revenue reports and records of food and packaging material usage over a 30-month period through cost variance analysis. Qualitative data were collected through interviews with internal company personnel regarding raw material control practices. Findings: The results indicate that actual food costs consistently exceeded standard costs, reflecting inefficiencies in raw material management. Cost variances contributed to higher cost of goods sold and lower earnings information quality. Qualitative findings reveal that the main causes of variance include suboptimal supplier selection, fluctuations in raw material quality, inappropriate storage methods, and weak inventory control. Conclusion: The study confirms that effective raw material control is essential for improving operational efficiency and the reliability of financial information. Novelty/Originality: This study highlights that cost variance functions not only as a cost control instrument in cost accounting but also as a determinant of information quality in financial accounting.
Co-Authors Abdin, Maslan Abdulharis Tamalene Ardiansyah Ardiansyah, Ardiansyah Ardiansyah Arya Novan Nur Rizka BARUS UMARELLA Gian Afianita Shalshabila Imelda Febi Ayu Setiani Kailola, Yunita Kalsum Lussy Komalasari, Wulan Laura Stefany Nunumete Lisda Febrianti M. Rizkoni Salis Mariani Niken Purwadhani Putri Pupung Bagus Kuncoro Ventje Jeffry Kuhuparuw