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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah Jurnal Ilmu Ekonomi Manajemen dan Akuntansi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Filantropi: Jurnal Manajemen Zakat dan Wakaf Abdi Cendekia: Jurnal Pengabdian Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi Neraca Sahwahita: Community Engagement Journal Jurnal Ekonomi Bisnis dan Kewirausahaan
Susanto, Febry Fabian
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Implementasi Sistem Informasi Akuntansi Persediaan Bahan Baku untuk Meningkatkan Keandalan Produksi PT Gajah Mitra Cemerlang Khasanah, Zumrotun; Susanto, Febry Fabian
Jurnal Akuntansi Neraca Vol. 3 No. 2 (2025): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v3i2.606

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) untuk manajemen persediaan bahan baku. Perusahaan ini memproduksi furnitur plastik dan barang-barang rumah tangga. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan tinjauan pustaka, kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan sistem pencatatan persediaan dengan metode perpetual dan pendekatan FIFO, didukung oleh prosedur terstruktur untuk pengadaan, penyimpanan, dan pengeluaran bahan baku. Sistem ini telah terbukti memberikan informasi persediaan secara real-time, meningkatkan akurasi pencatatan, dan meningkatkan pengendalian internal. Selain itu, SIA persediaan mendukung kelancaran produksi dengan meminimalkan risiko keterlambatan bahan baku dan memastikan distribusi sesuai dengan permintaan. Faktor-faktor pendukung penerapannya meliputi perencanaan produksi, perawatan mesin, pengendalian mutu, dan manajemen tenaga kerja. Namun, penelitian ini juga mengidentifikasi kendala berupa keterbatasan teknologi, keterampilan sumber daya manusia yang belum memadai, dan koordinasi antar departemen yang buruk. Kesimpulannya, penerapan SIA persediaan bahan baku di PT Gajah Mitra Cemerlang sudah memadai. Hal ini memainkan peran strategis dalam mendukung efisiensi dan keberlanjutan operasional perusahaan.
An Interpretation Of Cash Waqf For Islamic Economic Growth And Development From The Perspective Of Waqf Nazhir Dliyaul Muflihin, Mohammad; Faizah, Nur; Suryani Lating, Ade Irma; Anggraini Aripratiwi, Ratna; Fabian Susanto, Febry
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11857

Abstract

In 2021, the Indonesian Waqf Board (Badan Wakaf Indonesia) reported the potential of cash waqf to reach approximately IDR 180 trillion annually. As of March 2023, the actual collected amount of cash waqf stood at IDR 2.07 trillion, which includes the accumulated issuance of Cash Waqf Linked Sukuk (CWLS) totaling IDR 678.15 billion. Nevertheless, the effectiveness of cash waqf as an instrument for economic development is highly contingent upon the management capabilities of waqf administrators (nadzir). The extent to which nadzir are able to manage cash waqf productively significantly influences its potential social and economic impact. This study aims to explore the interpretation of cash waqf as an Islamic public financial instrument for fostering economic development from the perspective of waqf administrators. Employing a qualitative methodology with a Husserlian phenomenological approach, the study distinguishes between noema and noesis through the process of epoche. The findings suggest that cash waqf, as a public financial instrument, must be utilized productively to support long-term economic sustainability. At the macroeconomic level, waqf is positioned as a strategic tool for advancing national economic development. The study recommends concerted efforts among government entities, waqf institutions, and the wider public to strengthen institutional capacity, human resources, technological infrastructure, and public awareness, all of which are critical for enhancing the productive utilization of waqf.
Dampak Penerapan Tarif Efektif Rata-Rata (TER) terhadap Beban PPh 21 Karyawan Tetap pada PT MKDF Fadila, Amelia Nur; Susanto, Febry Fabian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1303

Abstract

Tax revenue, particularly Article 21 Income Tax, plays a critical role in Indonesia’s fiscal sustainability but its progressive tariff system often creates complexity in payroll management and uncertainty in employees’ net salaries. To address these issues, the Ministry of Finance introduced Regulation No. 168/PMK.03/2023, which applies the Average Effective Rate (TER) as a simplified approach for calculating Article 21 Income Tax. This study aims to examine the impact of TER on the tax burden of permanent employees at PT MKDF, a medium-sized outsourcing firm. Using a descriptive quantitative design, data were collected from payroll records covering January-December 2024 and complemented with interviews from HR and finance staff. The findings show that monthly deductions remained stable at an average of IDR 924,543, but increased up to fivefold during months when bonuses or holiday allowances were paid. While TER improved payroll efficiency and reduced calculation errors, employees expressed concerns about sudden increases in tax deductions during incentive periods. This research contributes by providing empirical evidence on how TER influences the proportionality of tax burdens and administrative efficiency, complementing prior studies that focused mainly on compliance aspects. The results offer practical insights for companies in payroll management and for policymakers in evaluating the effectiveness of tax simplification reforms.
ANALISIS PERAN KOMUNIKASI BISNIS DALAM MENINGKATKAN EFEKTIVITAS KERJA AUDITOR (STUDI KASUS DI KAP XYZ) Ananda Rachmania Salsabilla; Febry Fabian Susanto
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 5 (2025): Oktober : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p7f2s712

Abstract

In the face of intensifying competition in the era of globalization, companies must adapt and innovate to survive. Effective communication is a key factor determining the success of a business entity. In a professional business context, this effective communication is known as business communication. Based on the identified research gap, this study aims to deeply analyze the implementation of business communication in enhancing auditor work effectiveness, with a case study at Public Accounting Firm (KAP) XYZ Surabaya. This research employed a descriptive qualitative method, utilizing data collected through in-depth interviews and observation at KAP XYZ. The results indicate that effective business communication is a strategic tool for improving auditor effectiveness and professionalism. Verbal communication, encompassing both spoken and written forms, functions to ensure information accuracy and facilitate smooth internal and external coordination, as well as adaptation to digital media usage. Meanwhile, nonverbal communication (facial expressions, vocal tone, body language, and chronemics) serves to maintain the auditor's objectivity, credibility, and to build client trust. The effective combination of these two forms of communication is concretely proven to enhance auditor work efficiency by minimizing crucial miscommunication, accelerating the acquisition of audit evidence from clients, and increasing trust, thereby facilitating the timely completion of all audit task stages. This finding is expected to serve as a reference for auditors, prospective auditors, and public accounting firm leaders in developing professional communication strategies that can improve the professionalism of auditor-client relationships and overall auditor work effectiveness.
Analysis of PPh 25 Payments and Its Implications for PPh 29: A Case Study of the ABC Foundation Iftakhdianti, Nazwa Putri; Susanto, Febry Fabian
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3118

Abstract

This study aims to analyze the causes of the underpayment of Income Tax Article 29 at Yayasan ABC and to evaluate the effectiveness of Income Tax Article 25 payments as a monthly tax installment mechanism in reducing the year-end tax burden. This research is motivated by the discovery of a discrepancy in the 2022 Annual Corporate Income Tax Return, which occurred due to the absence of regular Article 25 installment payments throughout the fiscal year. The research employs a qualitative approach using a case study method. The data were obtained from tax documents such as the Annual Corporate Income Tax Return and interviews with the accounting staff who assisted the foundation’s tax reporting process. The findings indicate that Yayasan ABC reported Taxable Income (PKP) of Rp279,302,000 with a tax payable of Rp34,891,746. However, due to the absence of Article 25 installment payments during the year, this situation led to a discrepancy between the estimated installments and the actual tax payable. The impacts of not paying monthly installments include the potential imposition of interest penalties, the accumulation of financial burdens, and uncontrolled cash flow. Therefore, to address the underpayment issue, it is necessary to implement periodic Article 25 payments to avoid the accumulation of tax liabilities at the end of the year, strengthen tax planning to manage the strategy for Article 25 payments, and provide education from the accounting services office (KJA) to improve the foundation’s taxpayer understanding of taxation mechanisms.
Co-Authors Ajeng Tita Nawangsari Ananda Rachmania Salsabilla Anggraini Aripratiwi, Ratna Ansah, M. Handri Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Aulia, Septiana Winda Azizah, Jihan Nur Chandra, Slamet Dwi Damayanti, Alvina Dliyaul Muflihin, Mohammad Fadila, Amelia Nur Fitriana, Nova Hasanah, Shela Ita Nur Husniyah, Naiyanita Rahma Iftakhdianti, Nazwa Putri Imam Buchori Isganadi, Regita Karerin Istiqfarah, Sabrina Aulia Junjunan, Mochammad Ilyas Khasanah, Zumrotun Latifah, Iif Ainul Lating, Ade Irma Suryani Maisaroh, Natul Mohammad Dliyaul Muflihin Muchammad Saifuddin Muzakki, M. Rifki Nur Faizah Nuraini, Zahra Dwi Nur’aini, Nanda Dwi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Romaisyah, Luqita Salsabila, Shofiyah Nugraha Salsabilla, Sabrina Intan Setiawan, Yumna Rosyinda Wardana, Syafrizal Rangga