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All Journal Jurnal Manajemen Terapan dan Keuangan Dinar: Jurnal Ekonomi dan Keuangan Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Nurhudiani, Bella
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Implementasi Akuntansi Murabahah PSAK 102 Pada Pembiayaan BSI OTO di Bank Syariah Indonesia: Meminimalisir Pembiayaan Tak Tertagih Mulyani, Seri; Harahap, Rahmat Daim; Nurhudiani, Bella; Marhamah, Adelia; Hafnifa, Chairin; Metuah, Marpirah; Anggriani, Erni
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4688

Abstract

Implementation of sharia accounting in accordance with accounting standards is very useful as a form of transparency and accountability of an Islamic financial institution. This study aims to analyze the application of PSAK 102 murabahah accounting to BSI OTO financing at Bank Syariah Indonesia regarding Murabahah financing. And to minimize uncollectible financing and its constraints in murabaha accounting treatment. This research uses a qualitative descriptive approach, while secondary data comes from documents relevant to this research such as annual reports, meeting minutes and financial reports from Bank Syariah Indonesia.Data analysis used in this research is descriptive analysis.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
ANALISIS INTEGRASI SISTEM INFORMASI AKUNTANSI DALAM PENGGAJIAN DAN PENGENAAN PAJAK PENGHASILAN PASAL 21 (PPh 21) PADA PT. PUTRA DUMAS LESTARI Nurhudiani, Bella; Syafina, Laylan; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.46886

Abstract

Pada peneltian ini membahas tentang penerapan sistem informasi akuntansi dalam penggajian dan pengenaan pajak penghasilan pasal 21 (PPh Pasal 21) pada PT. Putra Dumas Lestari. Berdasarkan hasil penelitian yang telah dilakukan oleh peneliti, menunjukkan bahwa dalam sistem perhitungan penggajian karyawan dilakukan disesuaikan dengan jumlah absensi dan skill karyawan. Hal ini dinilai kurang efektif jika absensi dilakukan secara manual (dengan tanda tangan karyawan) dan scan finger jika terjadi error system. Sedangkan untuk pengenaan PPh Pasal 21 atas gaji karyawan memiliki dua sistem yang berbeda berdasarkan peraturan dan kebijakan terbaru dari pemerintah.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
Co-Authors Anggriani, Erni Hafnifa, Chairin Harahap, Rahmat Daim Kusmilawaty, Kusmilawaty Laylan Syafina Marhamah, Adelia Metuah, Marpirah Mulyani, Seri