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All Journal Indo-MathEdu Intellectuals Journal ProBisnis : Jurnal Manajemen
Br Ginting, Jesika Trimanda
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences

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Keamanan Sistem Informasi Akuntansi dalam Era Digital: Konsep dan Implementasi Simanjuntak, Hana Elisabet; Purba, Hasna Cecilia; Br Ginting, Jesika Trimanda; Aruan, Putri Angzelina; Panjaitan, Ribka Joy Nejevrina; Darma, Jufri
Indo-MathEdu Intellectuals Journal Vol. 6 No. 2 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i2.2950

Abstract

The development of digital technology has driven transformation in accounting information systems (AIS), improving efficiency and accuracy in financial data management. However, this progress is also accompanied by new challenges, especially related to information security risks such as cyber attacks, data leaks, and misuse of information. This research aims to analyze the concept of security in AIS and its implementation in the business world. Using the literature study method, this research examines various strategies implemented by companies to protect financial data, including the implementation of security policies, employee training, and the use of encryption technology and two-factor authentication (2FA). Case studies on PT Astra International and PT Herald Sulsel show that these measures are effective in improving the protection of financial information. However, challenges such as the increasing complexity of cyberattacks and lack of employee awareness are still obstacles that must be overcome. Therefore, strengthening security policies and continuous education for all stakeholders are needed so that accounting information systems remain safe and reliable in the face of evolving digital threats.
Audit Kepatuhan Perpajakan pada PT Purbalaksana Jaya Mandiri: Analisis Penyampaian SPT Tidak Benar, Pengendalian Internal, dan Implikasinya terhadap Transparansi Pelaporan Pajak Aruan, Putri A; Br Ginting, Jesika Trimanda; Sembiring, Dea Natalia; Pratiwi, Yolanda; Sibarani, Choms Gary Ganda Tua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan menganalisis hasil audit kepatuhan perpajakan pada PT Purbalaksana Jaya Mandiri, perusahaan distribusi sembako yang terbukti menyampaikan Surat Pemberitahuan (SPT) tidak benar dan tidak lengkap, menimbulkan kerugian negara signifikan. Audit dilakukan untuk menilai kepatuhan perusahaan terhadap peraturan perpajakan, efektivitas pengendalian internal, serta implikasi pelanggaran terhadap transparansi pelaporan pajak dan penerimaan negara. Data diperoleh melalui dokumen SPT, e-Faktur, bukti setor pajak, laporan keuangan internal, dan putusan pengadilan berkekuatan hukum tetap. Hasil audit menunjukkan manipulasi transaksi, tidak melakukan pemungutan PPN, pelaporan omzet tidak lengkap, dan penggunaan faktur tidak sah, menyebabkan kerugian negara Rp46,78 miliar dan pidana denda Rp93,56 miliar. Kelemahan pengendalian internal, terutama verifikasi transaksi dan rekonsiliasi laporan, memungkinkan manipulasi pelaporan pajak. Publikasi kasus oleh DJP dan Kejaksaan Tinggi DIY memberikan efek jera dan meningkatkan kesadaran kepatuhan pajak. Penelitian ini merekomendasikan penguatan pengendalian internal, prosedur validasi data yang ketat, dan strategi komunikasi publik sebagai langkah preventif terhadap pelanggaran serupa.
Co-Authors Aruan, Putri A Aruan, Putri Angzelina Jufri Darma Panjaitan, Ribka Joy Nejevrina Pratiwi, Yolanda Purba, Hasna Cecilia Sembiring, Dea Natalia Sibarani, Choms Gary Ganda Tua Simanjuntak, Hana Elisabet