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All Journal Journal of Law, Administration, and Social Science Veteran Economics, Management & Accounting Review
Amelia, Denta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Informasi Akuntansi dalam Pengambilan Keputusan Manajemen Amelia, Denta; Lihawa, Syakila Amalia; Muahmmad Ridwan; Alvin Franata; Muhammad Zidan Rosyid; Luthfi Darmawan; Fadhil Alfarisi; Lidya Primta Surbakti
Veteran Economics, Management, & Accounting Review Vol 3 No 2 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i2.10072

Abstract

Accounting information plays an important role in supporting managerial decision-making. This research highlights how accounting information helps management make strategic, tactical, and operational decisions. Accounting information not only plays a role in performance evaluation and strategic planning but also in risk management and strengthening organizational transparency. Through literature analysis, this study identifies factors that affect the effective use of accounting information, including information quality, user competence, technology support, and regulation. The results show that optimizing the utilization of accounting information not only improves operational efficiency but also strengthens the competitiveness of organizations in an increasingly competitive market. This study provides important insights into the challenges and opportunities in the application of accounting information for better decision-making. Keywords: accounting information; decision making; financial statements; management accounting     Abstrak Informasi akuntansi memegang peranan penting dalam mendukung pengambilan keputusan manajerial. Penelitian ini menyoroti bagaimana informasi akuntansi untuk membantu manajemen membuat keputusan yang strategis, taktis, maupun operasional. Informasi akuntansi tidak hanya berperan dalam evaluasi kinerja dan perencanaan strategis, tetapi juga dalam pengelolaan risiko dan penguatan transparansi organisasi. Melalui analisis literatur, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penggunaan informasi akuntansi, termasuk kualitas informasi, kompetensi pengguna, dukungan teknologi, dan regulasi. Hasil penelitian menunjukkan bahwa optimalisasi pemanfaatan informasi akuntansi tidak hanya meningkatkan efisiensi operasional tetapi juga memperkuat daya saing organisasi di pasar yang semakin kompetitif. Studi ini memberikan wawasan penting mengenai tantangan dan peluang dalam penerapan informasi akuntansi untuk pengambilan keputusan yang lebih baik.  Kata Kunci: akuntansi manajemen; informasi akuntansi; pengambilan keputusan; laporan keuangan
Manajemen Perpajakan di Perusahaan Pallet Kayu: Studi Kasus PT XYZ Amelia, Denta; Mirani, Anindyta Najwa; Putra, Muhammad Syahreza; Imani, Puti Syifa; Salsabila, Siti Aliyah; Irawan, Ferry
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.750

Abstract

Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, companies implement tax management to minimize the tax burden paid to the government by the company. Tax management also aims to avoid sanctions in the form of criminal sanctions or administrative sanctions. Therefore, the activities are implemented by many companies, including PT XYZ which operates in the field of processing raw materials in the form of wood. The aim of this research is to find out how tax management is implemented in the timber sector, as well as the implementation of company tax obligations. The research results show the following results. First, PT XYZ has implemented tax management well and has not violated applicable regulations. Second, PT XYZ applies the calculation of PPh Article 21 using the net method. Third, there is an underpayment of VAT because it is easier for companies to redistribute the lack of funds. Fourth, the company also applies the calculation of PPh Article 23 which imposes a tax rate on rental goods. Fifth, the company calculates its corporate income tax using the bookkeeping method. Regarding PPh 25, payment is made in installments to reduce the burden of paying taxes in full and directly.
Co-Authors Alvin Franata Fadhil Alfarisi Ferry Irawan Imani, Puti Syifa Lidya Primta Surbakti Lihawa, Syakila Amalia Luthfi Darmawan Mirani, Anindyta Najwa Muahmmad Ridwan Muhammad Zidan Rosyid Putra, Muhammad Syahreza Salsabila, Siti Aliyah