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All Journal Jurnal Teknik dan Science (JTS) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Wahyu Widjayanti
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Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering

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Analisis Penerapan Pajak Penghasilan Pasal 23 Atas Jasa pada PT. Store Send E-Logistic Indonesia Wahyu Widjayanti; Ayu Andrianie; Lince Afri Yenny; Dyah Palupi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2502

Abstract

This research was conducted at PT. Store Send E-Logistic Indonesia is a service company that provides comprehensive e-logistics solutions, starting from product management services in warehouses, online store management to the product delivery process to customers. The aim of this research is to determine and analyze the suitability of the application of PPh Article 23 in connection with the use of services at PT. Store Send E-Logistics Indonesia. The method used in this research is descriptive qualitative with primary data where direct observations and interviews were carried out with companies directly involved in managing PPh Article 23. The results of this research show that the company has carried out its Withholding, Deposit and Reporting obligations in accordance with tax regulations. especially law number 36 of 2008, although there were several errors caused by internal company parties.
PERAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KEUANGAN Wahyu Widjayanti; Windy Dwiparaswati; Ivan Maurits
Jurnal Teknik dan Science Vol. 3 No. 3 (2024): Oktober: Jurnal Teknik dan Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jts.v3i3.1913

Abstract

The Accounting Information System (AIS) plays a crucial role in optimizing financial processes across various types of organizations. AIS implementation enables real-time integration of financial data, improves the accuracy of financial reporting, and facilitates better strategic decision-making. This study aims to evaluate the effectiveness of AIS in enhancing operational efficiency and financial reporting accuracy. The study employs a case analysis method on organizations that have implemented AIS. The results indicate that AIS significantly contributes to improving financial management efficiency, accelerating report processing time, and strengthening internal controls. Thus, AIS proves to be an effective tool for transparent and accountable financial management.
Co-Authors Ayu Andrianie Dyah Palupi Ivan Maurits Lince Afri Yenny Windy Dwiparaswati