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All Journal Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Indriani Indah Astuti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI PADA USAHA PEBISNIS DIGITAL NATIVES Okky Savira; Indriani Indah Astuti
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10222

Abstract

Abstract Digital natives as a generation of humans who were born and developed in the digital era will certainly not be spared from the use of technology, including in business matters. This study aims to examine the effect of perceptions about accounting, education, knowledge of accounting and knowledge of technology on the application of accounting applied to businesses with digital native backgrounds. This research was developed through an understanding of Theory of Planned Behavior. Respondents in this study were business people between the ages of 17-43 years (millennials and gen Z). The results showed that perceptions about accounting. Education and knowledge of accounting and technology knowledge influence the application of accounting applied by digital natives. Keywords : Theory of Planned Behaviour, Penerapan Akuntansi, Digital Natives
The Influence of Regional Original Income, General Allocation Funds, and Budget Surplus Calculations on Regional Expenditures of Regencies/Cities in Bengkulu Province Imas Khairunisa; Maria; Indriani Indah Astuti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7769

Abstract

This study aims to examine the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Surplus Budget (SiLPA) on Regional Expenditure in Regencies/Cities in Bengkulu Province for the 2019-2023 period. This study uses secondary data obtained from the Budget Realization Report (LRA) of local governments sourced from the Supreme Audit Agency of the Republic of Indonesia (BPK RI) with a sample of 10 Regencies/Cities in Bengkulu Province. The research method used is a quantitative approach with multiple linear regression analysis techniques to examine the relationship between variables. The results show that PAD has a negative and significant effect on regional expenditure, DAU has a positive and significant effect, while SiLPA has no significant effect. This finding indicates the existence of the Flypaper Effect phenomenon, where central transfer funds influence expenditure more than regional original revenue.
PERHITUNGAN PPH 21 PEGAWAI TETAP BERDASARKAN PMK NO. 168 TAHUN 2023 PADA CV GHIFFAR ORGANIZER Kharisma Nabila; Wyanda Rossa Zhafira; Annisa Khairunisa; Indriani Indah Astuti; Indra Satriawan; Sukmini Hartati; Berlianti, Maulidia; Sri Wahyuni
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008342

Abstract

Banyaknya masyarakat yang belum memahami cara memenuhi kewajiban pajaknya membuat pemerintah mengatur kembali pemotongan pajak penghasilan 21 (PPh 21) dengan mengeluarkan regulasi Peraturan Menteri Keuangan (PMK) No. 168 tahun 2023 tentang petunjuk pelaksanaan pemotongan pajak atas penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan orang pribadi. Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk merancang sebuah sistem informasi perhitungan pajak penghasilan pasal 21 orang pribadi berdasarkan PMK No. 168 tahun 2023 berbasis microsotf excel pada CV Ghiffar Organizer. Metode pengumpulan data yang dilaksanakan menggunakan wawancara dan dokumentasi serta berbagai sumber data dari buku, jurnal, dan internet. Hasil pengabdian menunjukkan bahwa CV Ghiffar Organizer belum melaksanakan perhitungan pajak penghasilan pasal 21 sesuai PMK No. 168 tahun 2023. Melalui kegiatan pengabdian ini, terlihat peningkatan pengetahuan karyawan CV. Ghiffar Organizer mengenai PMK No. 168 tahun 2023. Setelah penerapan sistem informasi Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap Berdasarkan PMK No. 168 Tahun 2023 menggunakan Microsoft Excel, CV. Ghiffar Organizer dapat melakukan perhitungan dan penyusunan laporan pajak dengan lebih mudah dan tepat.
Co-Authors Annisa Khairunisa Imas Khairunisa Indra Satriawan Kharisma Nabila Maria Maulidia Berlianti Okky Savira Sri Wahyuni Sukmini Hartati Wyanda Rossa Zhafira