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Study on the Implementation of Service Concession Assets in Infrastructure Projects in Indonesia Based on PSAP 16 Faishol, Adib; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.70

Abstract

This study examines the implementation of service concession assets in infrastructure projects in Indonesia, guided by the Public Sector Accounting Standard (PSAP) 16. The focus is on understanding the practical application of PSAP 16, which governs the accounting treatment of service concession arrangements, and analyzing the challenges faced by Indonesian public sector entities in applying these standards. Using a qualitative research approach, this study analyzes data from key stakeholders, including government agencies and project managers involved in infrastructure projects with service concession agreements. The findings highlight the compliance issues, operational challenges, and strategic adaptations necessary for aligning project implementation with PSAP 16 requirements. This research contributes to the literature by providing insights into the effectiveness of PSAP 16 in enhancing financial transparency and accountability in infrastructure project management. The study also offers practical recommendations for improving the adoption and implementation of PSAP 16, ensuring that service concession arrangements are accurately represented in public sector financial reporting.
Implementasi Fitur Chatbot Pada Website Konsultasi Jasa Pajak Online berbasis Laravel dan React JS (Studi Kasus: AMZ Tax Consultant) Adib Faishol; Arief Ichwani
IKRA-ITH Informatika : Jurnal Komputer dan Informatika Vol. 10 No. 1 (2026): IKRAITH-INFORMATIKA Vol 10 No 1 Maret 2026
Publisher : Fakultas Teknik Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-informatika.v10i1.5706

Abstract

Penelitian ini bertujuan untuk mengembangkan sistem layanan konsultasi pajak online berbasis chatbotmenggunakan framework Laravel dan ReactJS pada AMZ Tax Consultant. Layanan konsultasi pajakkonvensional memiliki berbagai keterbatasan, seperti waktu respons yang lambat dan ketergantungan padakomunikasi manual. Dengan adanya chatbot, pengguna dapat memperoleh jawaban instan atas pertanyaanumum, membuat jadwal konsultasi, dan menyelesaikan pembayaran secara daring. Pengembangan sistemini dilakukan menggunakan metode Agile dengan pendekatan Scrum, yang membagi proses pembangunanmenjadi beberapa sprint. Hasil implementasi menunjukkan bahwa sistem berhasil memenuhi kebutuhandasar layanan konsultasi pajak secara digital, dengan peningkatan efisiensi dan kenyamanan bagi pengguna.Sistem ini juga memperlihatkan potensi besar dalam mendukung transformasi digital di bidang jasaperpajakan.Kata kunci : Agile,Chatbot,Konsultasi Pajak,Laravel,ReactJS