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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Perbankan, Manajemen dan Akuntansi eProceedings of Engineering JIFA (Journal of Islamic Finance and Accounting)
Febriansyah, Ari
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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TEKNOLOGI PADA AKUNTANSI MANAJEMEN: MANFAAT ATAU BEBAN? Febriansyah, Ari; Purba, Daniel Carlos; Muhammad, Sani; Susanto, Sandy
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 1 (2025): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i1.196

Abstract

The application of technology in management accounting has advantages and disadvantages that create a dilemma for companies in its application. The purpose of this study is to provide an explanation of the benefits and burdens of the application of technology in the field of management accounting, so that later it can be used as a consideration in the application of technology in the field of management accounting. This study uses a qualitative descriptive approach using a literature review sourced from secondary data such as journals, books and relevant online publications which are then analyzed to answer the formulation of research problems. The results of this study indicate that the application of technology in management accounting can improve efficiency, accuracy, security, transparency to strategic decision making, although there are challenges such as costs, data security, and special skills. Therefore, every company needs to evaluate the long-term impact of the application of technology in management accounting for the future and sustainability of the business. Keywords : Management Accounting, Accounting Digitalization, Accounting Technology Transformation
Arsitektur Enterprise Sistem Pemerintahan Berbasis Elektronik (Spbe) Sebagai Strategi Pengembangan Smart Village Pada Dimensi Tourism (Culture And Tradition) (Case Study: Rancamanyar Village) Febriansyah, Ari; Dewi, Fitriyana; Gumilang , Soni Fajar Surya
eProceedings of Engineering Vol. 11 No. 4 (2024): Agustus 2024
Publisher : eProceedings of Engineering

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Abstract

Abstrak— Sistem Pemerintahan Berbasis Elektronik(SPBE) adalah penerapan Teknologi Informasi danKomunikasi (TIK) dalam administrasi pemerintahan untukmeningkatkan layanan kepada masyarakat. Penggunaanteknologi informasi dan komunikasi untuk mengembangkanpotensi desa diwujudkan melalui kebijakan SPBE, khususnyadalam Sistem Pemerintahan Desa (SID). SID merupakankomponen integral dalam pelaksanaan Undang-Undang Nomor6 tahun 2014 Tentang Desa. Saat ini, dalam kontekspengembangan "smart village," fokus utama adalahmengadopsi teknologi sebagai sarana pelayanan publik yangefisien, transparan, dan akuntabel. Namun, dalam poin 18Indeks Pembangunan Berkelanjutan (SDGs), yaitu"Kelembagaan desa dinamis dan budaya desa adaptif," DesaRancamanyar masih memiliki penilaian yang rendah. Untukmengatasi tantangan yang dihadapi oleh Desa Rancamanyar,konsep "smart village" menjadi solusi potensial. Implementasikonsep ini membutuhkan perancangan arsitektur SPBE yangmendukungnya, sehingga pelayanan publik dapat berjalansecara efektif, efisien, akuntabel, dan transparan di lingkunganPemerintahan Desa Rancamanyar. Hasil dari penelitian inimencakup gambaran Arsitektur SPBE yang dapat dijadikanpedoman dalam menerapkan sistem informasi untukmendukung pelayanan keagamaan dan kebudayaan di DesaRancamanyar. Kata kunci— Enterprise Architecture, SPBE, Smart Village, Konsep Smart Village, Culture and Traditions
Restoring the spirit of [accounting] education using Al-Attas' and Al-Faruqi's thoughts Febriansyah, Ari; Krisno Septyan
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.9840

Abstract

Current accounting education is inseparable from the idea of secularism, which can mislead the actual goals of [accounting] education. This study aims to offer civilized accounting education to free students [accounting] from secularism. The method used is the thoughts of Syed Naquib al-Attas and Ismail Raji al-Faruqi, which are sourced from the ontological synchronicity research method between researchers and thinkers. The results of this study state that to form a civilized accounting education concept, three steps can be taken, namely 1) making the Qur'an the basis and pinnacle of science, 2) Islamization of science, and 3) Integrating Islamic science into the accounting education curriculum. The ideas of previous thinkers regarding the dignity of science became the source of the formation of a more civilized accounting education concept. This study can answer the concerns about current accounting education by implementing adab as the formation of accountant character so that, in practice, later accountants can carry out their roles as humans who obey Allah SWT
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Ronika, Zakila Cahya; Hidayah, Dini Fatihatul; Febriansyah, Ari; Yunus, Sultan Maulana; Saifuljihad, Ihsan; Widiastuti, Ni Putu Eka
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.
Co-Authors Fitriyana Dewi Hidayah, Dini Fatihatul Krisno Septyan Muhammad, Sani Ni Putu Eka Widiastuti Purba, Daniel Carlos Ronika, Zakila Cahya Saifuljihad, Ihsan Soni Fajar Surya Gumilang Susanto, Sandy Yunus, Sultan Maulana