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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Asian Journal of Applied Business and Management (AJABM) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL)
Fathirah, Dian
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
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Tax Application Analysis Addition Mark (PPN) at PT Perkebunan Nusantara XIV Makassar Fathirah, Dian; S, Masnawaty; Azis, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2917

Abstract

This research aims: to determine the analysis of the application of value added tax at PT Perkebunan Nusantara XIV. The data collection methods used were interviews and documentation. The types and sources of data obtained are primary and secondary data, while the analysis method used is the comparative descriptive analysis method. Based on the research carried out, the results obtained from the analysis of PT Perkebunan Nusantara Value (VAT) and Sales Tax on Luxury Goods (PPnBM). The company's implementation of Value Added Tax is in accordance with Law Number 42 of 2009 concerning the Third Amendment to Law No. 8 of 1983 concerning Value Added and Services Tax and Sales Tax on Luxury Goods. So the author recommends that PT Perkebunan Nusantara XIV Makassar maintain its compliance and consistency in implementing value added tax.
Dramaturgy in Digital Public Accounting: Social Representation and Institutional Imaging in the Era of Digital Transformation Fathirah, Dian; Mobilingo, Dea Saufika; Alimuddin, Alimuddin
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.973

Abstract

Accounting practices in public institutions are no longer merely financial reporting tools, but also strategic instruments for building institutional image, particularly through digital platforms. This research adopts Erving Goffman's dramaturgy approach to analyze how actors in public institutions manage impressions through financial report presentations and institutional communication activities connected to digital systems, including social media and e-reporting. The concepts of front stage and back stage are used to understand the disparity between formal representations displayed digitally to the public and the internal organizational reality. Findings reveal the use of digital systems as part of social performance to create an image of transparency, which often does not reflect actual operational conditions. This research highlights new challenges in maintaining accountability and public trust in the era of digital transformation. Thus, the dramaturgy approach provides a critical perspective in understanding the social and technological dynamics behind digital public sector accounting practices.
Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
Co-Authors Amiruddin Amiruddin Kalvin Albert Parinding Mediaty Mobilingo, Dea Saufika Muhammad Azis Parindingan, Frivaldo Yesbarianus S, Masnawaty Syamsuddin Syamsuddin Usman, Asri