Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal Of Business, Finance, and Economics (JBFE)
Elly Yulianti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang Jaluanto Sunu Punjul Tyoso; Amsar Amsar; Elly Yulianti
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5710

Abstract

This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ineffective because the number of employees is not proportional to the volume of work, which has a negative impact on the company's revenue. Supervision is carried out by the payroll department to ensure data accuracy. Supporting factors for the use of information management systems include information technology, user-friendly systems, top management support, and employee expertise. Conversely, inhibiting factors include lack of funds, declining number of tax employees, and ineffective division of tasks. An independence verification process was also conducted to ensure compliance with the prevailing tax laws in Indonesia.
Co-Authors Amsar Amsar Jaluanto Sunu Punjul Tyoso