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ANALISIS PP NOMOR 58 TAHUN 2023 TERHADAP PEMOTONGAN PPH PASAL 21 KARYAWAN (STUDI KASUS PADA PT. XYZ) Munandar, Aris; Coyanda, John Roni; Romli, Harsi
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1204

Penelitian ini bertujuan untuk melihat dampak PP Nomor 58 Tahun 2023 terhadap besaran pemotongan pajak penghasilan pasal 21 bagi karyawan. Penelitian dilakukan pada PT. XYZ dan data yang digunakan adalah data gaji karyawan pada tahun 2023. Penelitian ini merupakan simulasi dalam perhitungan pajak penghasilan pasal 21 berdasarkan PP Nomor 58 Tahun 2023. Hasil penelitian menunjukkan bahwa jika Perusahaan menggunakan perhitungan tarif TER maka akan mengalami kelebihan pemotongan sebesar Rp. 35.371.384. Berbeda jika dibandingkan dengan menggunakan tarif pasal 17 yang kurang pemotongan sebesar Rp. 101.636.521. Terjadinya lebih bayar pada perhitungan tarif TER disebabkan pada bulan April dan September ada tambahan penghasilan berupa THR dan Bonus. Dengan adanya tambahan penghasilan tersebut mengakibatkan persentase tarif TER yang dikenakan mengalami kenaikan yang signifikan diantara 3 - 4,5 kali dari tarif normal, sebagai contoh jika tarif TER karyawan status TK/0 tanpa tambahan penghasilan sebesar 1,75% maka tarif TER sewaktu menerima THR menjadi sebesar 8%, dan bahkan sewaktu menerima bonus tarif TER menjadi sebesar 11%. Dengan demikian jumlah pajak yang dipotong untuk masa Januari hingga November telah melebihi jumlah satu tahun masa pajak. Jika dilakukan perhitungan pajak penghasilan pasal 21 menggunakan tarif TER tanpa memperhitungkan THR dan Bonus maka diakhir tahun akan mengakibatkan pajak kurang bayar sebesar Rp. 14.469.384.

The Effect of Operating Cash Flow And Dividend Payout Ratio On Stock Returns of PT. Mayora Indah Veronica, Meilin; Coyanda, John Roni
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.950

Dividend payments that tend to decline in food and beverage industry companies on the Indonesia Stock Exchange have an impact on company performance, which will be reported in the form of financial reports published annually. Financial reports have an important role in reducing the negative view of dividends in investment. This study aims to analyze the effect of operating cash flow and dividend payout ratio on stock returns at PT Mayora Indah Tbk for the period 2018–2021. The research method used is quantitative data with a population of 24 food and beverage subsector companies listed on the Indonesia Stock Exchange and a sample of 1 company with purposeful sampling analysis. The results of the study prove that operating cash flow has no significant effect on stock returns and dividend payout ratio has a significant effect on stock returns, and simultaneously, the operating cash flow and dividend payout ratio variables affect the stock returns of PT Mayora Indah Tbk for the period 2018–2021. This research is a material consideration and input for companies in carrying out policies that can affect stock returns in the company.

Decision Support System for Strategic Planning in Educational Organization: A Survey Coyanda, John Roni; Agustri , Suzan
Journal of Computer Networks, Architecture and High Performance Computing Vol. 6 No. 1 (2024): Article Research Volume 6 Issue 1, January 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v6i1.2976

Strategic planning models and the provision of information for decision making in complex strategic circumstances are research topics of great interest. This research addresses the issue of supporting strategic planning decision-making in educational foundations by building a Decision Support System (DSS) to be used by decision-makers in carrying out their strategic planning process, the DSS is integrated in the entire organisation's information system database. This research provides an overview of DSS, the college planning process, the development of DSS through the use of artificial intelligence, and a framework for planning activities at different levels of the organisation to develop strategic plans. Based on the strategic planning process model, a DSS framework is proposed, along with decision support approaches for various DSS modules. DSS provides the best support (at individual, group, and organisational levels) for all stages of strategic planning decision-making. By applying DSS, it is possible to create more perfect circumstances to achieve sustainable future-orientated institutional goals.

SISTEM INFORMASI MANAJEMEN PROYEK BERBASIS WEB PT MEDIA JAYA KONTRUKSI Fajarrini, Novi; Coyanda, John Roni; Kesuma, Hendra Di
Jurnal Ilmiah Informatika Global Vol. 16 No. 2: August 2025
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiig.v16i2.5433

The design of a Project Management Information System (PMIS) using the Program Evaluation and Review Technique (PERT) method at PT Media Jaya Konstruksi aims to optimize project scheduling planning and control. PERT was chosen because it can analyze uncertainties in project task completion time by estimating optimistic, pessimistic, and most likely durations. The system is designed to facilitate the company in managing the complexities of construction projects, estimating project duration, and identifying critical paths that impact project success. The system development methodology follows the PERT approach, encompassing the stages of requirements analysis, design, implementation, testing, and maintenance. Key features of the system include creating PERT diagrams, calculating critical paths, simulating project schedules, and generating automatic reports. Additionally, the system is equipped with an interactive dashboard to visualize project progress and support data-driven decision-making. The design results show that the PERT-based information system can help PT Media Jaya Konstruksi identify project bottlenecks earlier, reduce the risk of delays, and enhance project management efficiency. The system's implementation is expected to support the company in increasing competitiveness and maintaining client satisfaction through more structured and timely project completion.

Sistem Informasi Layanan Administrasi Desa Berbasis Web pada Kantor Desa Ulak Kemang Baru Pisgamargareta, Abel; Coyanda, John Roni; Yulianti, Evi
Jurnal Ilmiah Informatika Global Vol. 16 No. 2: August 2025
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiig.v16i2.5480

This study aims to design and develop a web-based village administrative service information system for the Ulak Kemang Baru Village Office. The system is designed as a solution to various issues faced in manual administrative services, such as slow document processing, inefficiencies in document management, and limited time and accessibility for the community. Through the web-based system, the community can submit administrative requests online, while village officials can manage data in a more structured and efficient manner. The software development method used is the Prototype method, which enables iterative system development involving user feedback. The system design process utilizes Unified Modeling Language (UML) for system modeling, while system implementation is carried out using PHP and MySQL. The system testing was performed using the blackbox method, which focuses on testing system functionality without considering internal implementation details. The results indicate that the information system can improve the efficiency and effectiveness of village administrative services. The system successfully provides key features such as user registration, document submission, verification by village officials, and report generation. Based on the testing results, all major system features function as expected according to user requirements. With this system, it is expected that administrative services at the Ulak Kemang Baru Village Office will become faster, more transparent, and easily accessible to the community, supporting the digitalization of public services at the village level.

SISTEM INFORMASI MANAJEMEN PROYEK KONSTRUKSI BERBASIS WEBSITE PADA PT JAYA KUSUMA Amelia, Nyimas Melati Puti; Terttiaavini; Coyanda, John Roni
Jurnal Ilmiah Informatika Global Vol. 16 No. 2: August 2025
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiig.v16i2.5615

This research aims to design and develop a Web-Based Construction Project Management Information System for PT Jaya Kusuma to address various challenges, such as manual project submissions, budget planning (RAB) calculations using Microsoft Excel, and inefficient project progress reporting. The system is designed using the Agile Development methodology to ensure flexibility and responsiveness to user needs. Key features include online project submission, automated RAB management, uploading of initial agreement and contract documents in PDF format, and real-time project progress monitoring, all of which are accessible to clients, managers, and supervisors. Additionally, the system provides graph-based reports, enabling directors to monitor project performance easily. The implementation results indicate that the system enhances business process efficiency, data transparency, and service quality for clients while reducing the risk of errors in construction project management.

Sistem Informasi Penjualan Berbasis Website untuk Optimalisasi UMKM pada MusiCraft di Kota Palembang Agustina, Geby Ayu; Heryati, Agustina; Coyanda, John Roni; Afriyani, Fauziah
Jurnal Ilmiah Informatika Global Vol. 16 No. 2: August 2025
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiig.v16i2.5701

The advancement of information technology has created significant opportunities to enhance efficiency and modernization, including in the Micro, Small, and Medium Enterprises (MSME) sector. MusiCraft, an MSME in Palembang, is engaged in woven crafts and food products, but faces various operational challenges, including manual sales methods, traditional transaction recording, and limited product promotion. This study aims to design and develop a web-based sales information system to address these challenges. Through this system, customers can easily access product information, make purchases, and utilize modern payment methods. For business operators, the system offers features for stock management, automatic transaction recording, and a customer loyalty program that rewards customers. The research employs the Research and Development (R&D) method with a prototype approach, involving users to ensure the system meets their needs. The study results indicate that the web-based information system enhances operational efficiency, expands market reach, and strengthens MusiCraft’s competitiveness in the digital era. The implementation of this system is expected to support MSME sustainability and provide a better shopping experience for customers.

Pemetaan Kemampuan Digital Pada Usaha Mikro Kecil Menengah (UMKM) di Bidang Usaha Kuliner di Kota Palembang Amelia, Putri Rizky; Antoni, Darius; Coyanda, John Roni
Jurnal Nasional Ilmu Komputer Vol. 6 No. 3 (2025): Jurnal Nasional Ilmu Komputer
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jurnalnik.v6i3.2901

This study focuses on mapping the digital capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector of Palembang City. The main objective of this research is to evaluate the adoption of digital technology by culinary MSMEs and identify the factors influencing the gap between MSMEs that have digitally transformed and those that still use traditional methods. This research employs a descriptive quantitative method with data collected through questionnaires, observations, and literature studies. The findings indicate that digital literacy, technological infrastructure, and government support are key factors for successful digital transformation of MSMEs. Digital platforms such as e-commerce and social media play significant roles in enhancing competitiveness and market access. Strategic recommendations include improving digital literacy, expanding technology access, and optimizing government support. This study is expected to contribute to MSME development in Palembang City and accelerate local economic growth

Pemetaan Kemampuan Digital Pada Usaha Mikro Kecil Menengah (Umkm) Di Bidang Usaha Kuliner Di Kota Palembang Amelia, Putri Rizky; Antoni, Darius; Coyanda, John Roni
Jurnal Nasional Ilmu Komputer Vol. 6 No. 3 (2025): Jurnal Nasional Ilmu Komputer
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jurnalnik.v6i3.2893

This study focuses on mapping the digital capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector of Palembang City. The main objective of this research is to evaluate the adoption of digital technology by culinary MSMEs and identify the factors influencing the gap between MSMEs that have digitally transformed and those that still use traditional methods. This research employs a descriptive quantitative method with data collected through questionnaires, observations, and literature studies. The findings indicate that digital literacy, technological infrastructure, and government support are key factors for successful digital transformation of MSMEs. Digital platforms such as e-commerce and social media play significant roles in enhancing competitiveness and market access. Strategic recommendations include improving digital literacy, expanding technology access, and optimizing government support. This study is expected to contribute to MSME development in Palembang City and accelerate local economic growth.

Pengembangan Prototipe Sistem Monitoring Air Berbasis Internet Of Things Untuk Menghitung Jumlah Konsumsi Dan Biaya Penggunaan Riadi, Selamet; Sunardi, Hastha; Setiawan, Candra; Coyanda, John Roni
Journal Of Intelligent Networks and IoT Global Vol 2 No 1 (2024)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jinig.v2i1.4438

Penelitian ini memiliki tujuan untuk menciptakan suatu sistem pemantauan air berbasis Internet of Things (IoT) yang memiliki kemampuan untuk mengukur konsumsi air serta melakukan analisis terhadap biaya penggunaannya. Desain sistem ini dibuat dengan tujuan memberikan solusi terkini dalam pemantauan penggunaan air, mengidentifikasi pola konsumsi, dan menghitung biaya yang terkait. Pengembangan prototipe dilakukan melalui perancangan dan implementasi sensor IoT yang terintegrasi dengan sistem pemantauan. Sensor-sensor ini ditempatkan pada lokasi strategis dalam jaringan distribusi air untuk mengukur volume air yang digunakan oleh pengguna. Data yang terkumpul kemudian diunggah ke situs pemantauan yang dapat diakses secara real-time melalui aplikasi web. Evaluasi biaya dilakukan dengan memanfaatkan data konsumsi air yang tercatat dan menerapkan struktur tarif air yang berlaku. Ini memberikan pengguna pemahaman yang lebih baik dan memungkinkan optimisasi biaya penggunaan air. Sistem ini juga dapat memberikan notifikasi atau peringatan dini jika mendeteksi adanya kebocoran atau penggunaan air yang tidak efisien. Temuan penelitian menunjukkan bahwa prototipe sistem pemantauan air ini dapat memberikan informasi berharga bagi pengguna dalam mengelola konsumsi air dan mengontrol biaya penggunaan. Keberadaan sistem ini diharapkan dapat meningkatkan kesadaran akan pola penggunaan air serta mendorong implementasi langkah-langkah konservasi air yang berkelanjutan. Selain itu, sistem ini dapat menjadi dasar untuk pengembangan solusi pemantauan air yang lebih luas dan terintegrasi di masa mendatang

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