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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Social Science Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Indonesia Sosial Teknologi Eduvest - Journal of Universal Studies Baileo: Jurnal Sosial Humaniora
Pesik, Heidy
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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EVALUASI PROSEDUR PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA KANTOR KONSULTAN PAJAK VAUDY STARWORD & PARTNERS CABANG MANADO Sompie, Keysa Gracia; Pesik, Heidy; Maweikere, Angel Marcella; Karamoy, Balgizia Jessica Teresa
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1406

Abstract

Penelitian ini bertujuan untuk mengevaluasi prosedur perhitungan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Pasal 21 pada Kantor Konsultan Pajak Vaudy Starword & Partners Cabang Manado. Pajak penghasilan Pasal 21 merupakan salah satu sumber penerimaan penting bagi negara yang pengelolaannya membutuhkan kepatuhan serta pemahaman yang baik dari setiap wajib pajak dan pihak perusahaan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui observasi, wawancara, dan dokumentasi selama periode Februari hingga Mei 2024. Hasil penelitian menunjukkan bahwa Kantor Konsultan Pajak Vaudy Starword & Partners telah melaksanakan prosedur perhitungan PPh Pasal 21 sesuai dengan peraturan perpajakan terbaru, yakni Peraturan Pemerintah No. 58 Tahun 2023 dan Peraturan Menteri Keuangan No. 168 Tahun 2023. Penghitungan pajak dilakukan dengan sistem tarif efektif rata-rata (TER) yang dinilai lebih praktis dan memudahkan perhitungan potongan pajak karyawan. Prosedur penyetoran pajak telah memanfaatkan sistem e-billing secara daring sebelum tanggal 10 setiap bulannya, sedangkan pelaporan pajak dilaksanakan melalui sistem e-bupot secara elektronik dan wajib dilaporkan paling lambat tanggal 20 bulan berikutnya. Meskipun demikian, penelitian ini menemukan adanya beberapa kendala seperti potensi keterlambatan dalam penyetoran dan pelaporan akibat kendala teknis pada sistem daring serta kurangnya pemahaman staf terkait regulasi baru. Temuan ini menekankan pentingnya sosialisasi dan pelatihan yang berkelanjutan bagi staf perusahaan agar dapat meningkatkan kepatuhan pajak. Hasil penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan tata kelola perpajakan serta sebagai bahan acuan bagi penelitian selanjutnya terkait implementasi perpajakan di sektor jasa.
Analysis Of Internal Control Systems On Merchandise Inventory Procedures At Perum Bulog Regional Office Of North Sulawesi Wagiu, Wisnu Saputra; Pesik, Heidy; Lintong, Jerry
Eduvest - Journal of Universal Studies Vol. 4 No. 7 (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.v4i7.1254

Abstract

Inventory is very important in supporting the company's operational activities. Large quantities of inventory are vulnerable to the risk of damage, theft and misappropriation. Therefore, the internal control system must be implemented properly and effectively so that the inventory of goods is maintained. The purpose of this study is to determine the internal control carried out by Perum Bulog Kanwil North Sulawesi in order to get a clear picture of whether the internal control of inventory applied is effective. The method used in this study is a qualitative descriptive method, namely by conducting direct interviews with company employees. The results of research at Perum Bulog Kanwil North Sulawesi on internal control of inventory have been quite effective. Where there is a separation between functions related to receiving and dispensing inventory and all transaction activities and procedures already using system applications. However, Perum Bulog needs to pay attention to manual recording in anticipation of system damage that may occur.
Internal Control-Based QR Code Inventory System of Maintenance and Repair Application at Manado State Polytechnic Marentek , Susy; Lumunon, Edwin; Limpeleh, Esrie; Pesik, Heidy
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 10 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i10.2913

Abstract

The implementation of maintenance and repair activities at the Manado State Polytechnic is currently still manual so the evaluation of these activities cannot be monitored properly. Apart from that, reporting of damage to goods and repairs from units and departments is still manual with a letter signed directly and taken to Deputy Director 2 for approval. This will slow down the work process because UPT MR will carry out another evaluation which will then be reported to Deputy Director 2 for improvements. Therefore, we need an application that can make the steps for proposing repairs and maintenance digitally based on a website so that it can be done via a laptop, computer, or Android device. Apart from that, the existing inventory items are not properly recorded. Where no application can display the quantity and condition of goods, whether the goods are in good condition, damaged, or can still be repaired. This inventory process will be created in an integrated application through this system so that agency and unit leaders can monitor the condition and quantity of existing goods directly anywhere. Therefore, this application speeds up the process of collecting data on goods and can also repair all existing goods based on the correct rules and steps. Likewise, leaders can print reports on the condition and quantity of goods at any time for any purpose without needing to search for these data. Apart from this application being able to store data digitally, this application will also speed up and simplify the process of collecting data on goods by simply scanning the QR Code to see data on certain goods. This application will also speed up and make it easier for units and departments to propose repairs and maintenance of goods at the Manado State Polytechnic.
Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

Abstract

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.
Development of QR Code Labeling Application for Fixed Asset Accounting Information System in Mangimbali Group with Minimalist Development Techniques Pesik, Heidy; Tumiwa, Kiet; Edwin, Edwin; Lumunon, Lumunon
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.3317

Abstract

Mangimbali Group is a distributor company engaged in the retail of lubricants for Pertamina and supports construction work and the procurement of equipment for Pertamina Geothermal. Mangimbali Group has several entities, namely PT. Mangimbali Peluas Jaya and PT. Cipta Jaya Perkasa. The opening of two entities certainly requires a large flow of capital, so one of the management policies is to make one office building for two entities but all assets are still separated. This requires a good Fixed Asset Management Accounting System for the distribution of Fixed Assets. Fixed Assets that have been purchased if the inventory system is not properly regulated can cause losses for the company in the form of loss of Fixed Assets. Also for easy tracking of assets in the same building with the ownership of different entities. The purpose of this study is to design a fixed asset accounting information system application using QR codes to improve the efficiency and accuracy of bookkeeping inventory and being able to store more comprehensive data on fixed asset data in each entity. The research method applied is a software development method by Prototyping where the software creation process will be carried out module by module with testing, starting from tagging and creating a unique QR code for each fixed asset on each existing entity. In addition, the development process is taken with minimalist techniques. Especially in the creation of models and the number of databases and tables.
Institutional Embeddedness and Financial Socialization: The Sociological Impact of the Campus Investment Gallery on Student Stock Investment Interest in a 3-in-1 Capital Market Partnership Truly Makinggung, Juliet Pauladel; Winokan, Jemmry Recy; Pangemanan, Kevin; Pesik, Heidy
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026 (On Process)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp466-485

Abstract

This study aims to analyze how the Campus Investment Gallery (CIG), operating within a 3-in-1 partnership between higher education institutions, the Indonesia Stock Exchange, and securities companies, becomes an institutionally embedded mechanism that shapes students’ financial socialization and their interest in stock investment. Addressing the persistent issue of low capital market literacy among students, the research employs a descriptive quantitative approach enriched by economic sociology interpretation. Conducted at Manado State Polytechnic with 80 Business Administration students, data were collected through observations, short interviews, Likert-scale questionnaires, and literature review. Simple linear regression, t-tests, correlation coefficients, and the coefficient of determination were processed using SPSS 26 and interpreted through embeddedness theory and financial socialization concepts. The findings demonstrate a positive and significant influence of the CIG on students’ investment interest, reflected in a high t-value (9.694 > 2.037), strong correlations (r = 0.687–0.817), and determination values ranging from 47.2% to 64%. The CIG acts as a financial socialization agent through knowledge transfer, engagement with practitioners, and direct exposure to investment instruments, while the 3-in-1 partnership provides legitimacy and an institutional network that fosters new economic habitus among students. The study offers novelty by integrating economic sociology into capital market education and conceptualizing the CIG as a hybrid institution shaping youth economic behavior, contributing to broader theoretical development on embeddedness and financial socialization.
ANALISIS PENERAPAN PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT PLN (PERSERO) ULP AIRMADIDI Tahulending, Marsela; Pesik, Heidy; Kasenda, Novi Johan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1671

Abstract

Pajak adalah tanggung jawab yang wajib dipenuhi oleh masyarakat kepada negara sesuai dengan ketentuan undang-undang tanpa memperoleh manfaat langsung dan dipakai untuk memenuhi kebutuhan negara yang digunakan untuk kepentingan bersama. Penghasilan mencakup penerimaan yang dapat menambah kekayaan seseorang, seperti gaji, upah, tunjangan, honor, serta pembayaran lainnya yang berkaitan dengan tugas dan kegiatan yang dilakukan. Pajak penghasilan adalah pajak yang dibebankan kepada wajib pajak perorangan atas pendapatan atau penghasilan yang diterima. Penelitian ini dilakukan pada PT PLN (Persero) ULP Airmadidi dengan tujuan untuk menganalisa penerapan pajak penghasilan pasal 21 berdasarkan ketentuan dalam undang-undang perpajakan yang saat ini diterapkan. Pendekatan yang diterapkan berupa pendekatan deskriptif kualitatif yang bertujuan menggambarkan kondisi yang terjadi berdasarkan data yang dikumpulkan untuk ditarik suatu kesimpulan. Teknik pengumpulan data dilakukan melalui observasi serta hasil studi dari artikel ilmiah. Temuan dari studi menunjukkan bahwa proses perhitungan, pemotongan, penyetoran, dan pelaporan pajak telah dilaksanakan dan telah disesuaikan dengan ketentetuan dalam aturan pajak.
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS ANDROID (SIAPIK) PADA UMKM MERLIN BAKERY Bawimbang, Marianti Angely; Pesik, Heidy; Runtuwene, Treesje Lusje
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1672

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan aplikasi berbasis Android bernama SIAPIK dalam menyusun laporan keuangan pada UMKM Merlin Bakery. Latar belakang penelitian ini didasarkan pada kenyataan bahwa sebagian besar pelaku UMKM belum menyusun laporan keuangan secara terstruktur dan sesuai dengan standar akuntansi, sehingga diperlukan solusi praktis dan mudah digunakan. Aplikasi SIAPIK hadir sebagai alat bantu pencatatan dan pelaporan keuangan yang dirancang khusus untuk UMKM agar dapat memahami dan mengelola keuangannya secara lebih efektif. Penelitian ini menerapkan pendekatan kualitatif deskriptif dengan metode studi kasus, dimana data dikumpulkan melalui teknik observasi, wawancara, serta dokumentasi terhadap kegiatan pencatatan keuangan di UMKM Merlin Bakery. Hasil penelitian menunjukkan bahwa penggunaan aplikasi SIAPIK sangat membantu dalam proses pencatatan transaksi harian, pengelompokan akun, serta penyusunan laporan keuangan, seperti laporan laba rugi dan laporan posisi keuangan. Aplikasi ini turut membantu pemilik usaha dalam memperoleh pemahaman yang lebih mudah mengenai kondisi keuangan usahanya secara lebih terstruktur dan akurat. Dengan adanya aplikasi SIAPIK, UMKM Merlin Bakery dapat menghasilkan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini diharapkan dapat menjadi referensi bagi UMKM lain yang ingin meningkatkan kualitas pencatatan dan pelaporan keuangannya melalui pemanfaatan teknologi yang sederhana namun efektif.
Analisis Penerapan Perencanaan Pajak Penghasilan Badan Pada PT. Gasmindo Utama Williyono, Lisa; Putong, Ivonne H.; Pesik, Heidy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1678

Abstract

Pajak penghasilan badan merupakan salah satu komponen penting dalam kewajiban perpajakan perusahaan yang berdampak langsung pada laba bersih. Namun, masih banyak perusahaan yang belum menerapkan perencanaan pajak secara optimal sesuai ketentuan yang berlaku.Penelitian ini dilakukan untuk menganalisis penerapan perencanaan pajak penghasilan badan pada PT. Gasmindo Utama serta menilai efektivitasnya dalam menekan beban pajak. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi laporan keuangan serta dokumen perpajakan.Hasil penelitian menunjukkan bahwa PT. Gasmindo Utama telah menerapkan beberapa strategi perencanaan pajak seperti metode akrual dan penyusutan, namun belum maksimal. Setelah dilakukan optimalisasi dengan metode saldo menurun, penerapan tarif efektif rata-rata (TER) untuk PPh 21, dan penyusunan daftar nominatif biaya entertainment, perusahaan berhasil mengurangi beban pajak. Penelitian ini menunjukkan bahwa perencanaan pajak yang tepat dapat meningkatkan efisiensi fiskal tanpa melanggar ketentuan. Disarankan agar perusahaan terus memperbarui strategi perpajakan dan meningkatkan pemahaman terhadap regulasi terbaru.
ANALISIS PENDAPATAN DALAM MENINGKATKAN LABA PADA PT MANADO MEDIA GRAFIKA (TRIBUN MANADO) Telussa, Vrensia; Pesik, Heidy; Kaunang, Anneke M.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1679

Abstract

Penelitian ini bertujuan untuk menganalisis strategi peningkatan pendapatan dalam upaya meningkatkan laba usaha pada PT Manado Media Grafika (Tribun Manado). Perusahaan media cetak dan digital ini menghadapi tantangan berupa penurunan pendapatan akibat pergeseran preferensi konsumen ke media digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pendapatan perusahaan meningkat pada tahun 2023 dibandingkan tahun 2022, namun kembali menurun pada tahun 2024. Penurunan ini disebabkan oleh berkurangnya penjualan dan langganan koran, meskipun pendapatan dari iklan dan event sponsorship mengalami peningkatan. Beberapa strategi telah diterapkan, antara lain digitalisasi, bundling iklan, penguatan event, dan pelatihan tim pemasaran. Strategi ini cukup efektif, namun perusahaan masih memerlukan inovasi dan efisiensi biaya untuk meningkatkan laba secara optimal.
Co-Authors Anneke M. Kaunang Bawimbang, Marianti Angely Edwin Edwin Karamoy, Balgizia Jessica Teresa Kasenda, Novi Johan Limpeleh, Esrie Lintong, Jerry Lumunon, Edwin Lumunon, Lumunon Marentek , Susy Maweikere, Angel Marcella Pangemanan, Kevin Putong, Ivonne H. Rengku, Jeffry Otniel Runtuwene, Treesje Lusje Santie, Johannes Kristoffel Sompie, Keysa Gracia Sondakh, Nixon Tahulending, Marsela Telussa, Vrensia Treesje A.C Langi Truly Makinggung, Juliet Pauladel Tumiwa, Kiet Wagiu, Wisnu Saputra Wauran, Anita Ludia Vivian Williyono, Lisa Winokan, Jemmry Recy