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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Adhwa Naifah Kamilla
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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IMPLEMENTASI PSAK 46 TENTANG PAJAK PENGHASILAN DALAM PENYUSUNAN LAPORAN KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK Adhwa Naifah Kamilla; Kayla Ramadhani Putri Jodiansyah; Luciano Deandra; Shafina Marita Fatisya
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7150

Abstract

Taxes are a crucial element in the preparation of financial statements because they are a major liability that must be recorded in accordance with applicable accounting standards, particularly PSAK 46 on Income Tax. PSAK 46 regulates the procedures for recording and presenting current and deferred taxes so that financial statements can present tax information transparently and accurately. This study examines the application of PSAK 46 at PT Indofood Sukces Makmur Tbk using data from the 2024 interim consolidated financial statements. The findings show that PT Indofood consistently implements PSAK 46 in recognizing current taxes, deferred taxes, and prepaid taxes. The company's financial statement disclosures show a temporary difference between fiscal profit and accounting profit in accordance with the standard. In addition, the implementation of PSAK 46 at PT Indofood shows a better level of depth and comprehensiveness compared to previous studies on similar companies. The implementation of this standard not only promotes compliance but also strengthens the transparency and credibility of financial statements, as well as assisting companies in tax planning and managing long-term fiscal risks. Thus, PSAK 46 plays an important role in ensuring reliable and credible financial statements for various stakeholders.
PENGARUH PENERAPAN TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENCATATAN AKUNTANSI PADA KOPERASI/UMKM Adhwa Naifah Kamilla; Amelia Rahmawati; Dinda Mutaqin; Faradilla Eka Cahyani Putri; Kayla Ramadhani Putri Jodiansyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8232

Abstract

This study aims to analyze the influence of information technology implementation on the efficiency of accounting record-keeping in cooperatives and micro, small, and medium enterprises (MSMEs) in the digital era. The background of this research arises from the fact that many cooperatives still use manual accounting systems, which often lead to problems such as recording errors, delayed financial reports, data duplication, and a lack of transparency in financial management. The adoption of information technology is considered an effective solution to these challenges by providing computerized accounting systems that are more efficient, accurate, and reliable. This study applies a descriptive qualitative method through a literature review approach, using secondary data from books, academic journals, and previous studies. The results show that the use of information technology has a positive impact on improving accounting efficiency by accelerating transaction processes, reducing human error risks, and enhancing the accuracy and reliability of financial reports. Furthermore, accounting digitalization strengthens internal control systems and facilitates real-time reporting. Therefore, information technology plays a crucial role in building professional, transparent, and competitive cooperatives within the growing digital economy.
Co-Authors Amelia Rahmawati Dinda Mutaqin Faradilla Eka Cahyani Putri Kayla Ramadhani Putri Jodiansyah Luciano Deandra Shafina Marita Fatisya