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PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 1 (2017): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.083 KB)

  The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on  Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study  field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.

ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Taufik, Haviz; Kurniati, Lili; Amarta, Desi
JURNAL RISET AKUNTANSI JAMBI Vol 3 No 2 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

The objective of this study is to obtain evidence regarding description of the accounting  information  system  and  problems  faced  by  PT  Molay  Satrya Indonesia,   to   analyze   steps   required   for   the   development   of   accounting information system that is integrated in the PT Molay Satrya Indonesia based on   Systems  Development  Life  Cycle  (SDLC), and  challenges  that  may  be encountered  in  the  development  of  integrated  accounting  information  system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study  has  been  done  in  two  stages  which  were  analysis  and  conceptual design. This research was used qualitative case study method with data collection. The  data  analysis  used  in  this  study     field  study,  which  were  included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design  alternatives  that  exist.  After  deciding  alternative designs,  PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.

ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

Pengembangan Sistem Informasi Akuntansi Terintegrasi di Perusahaan yang Sedang Bertumbuh (Studi Kasus pada PT Molay Satrya Indonesia) Haviz Taufik
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.255

The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.

Analisis Perbandingan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan dengan Undang-Undang No 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan bagi Pajak Penghasilan (PPH Pasal 21) Orang Pribadi Haviz Taufik
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 1 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i1.295

This study examines changes to the layer of taxable income and the tax rate applied to the layer of taxable income for individual taxpayers from two laws, namely Law No. 7 of 2021 concerning Tax Harmonization and Law No. 36 of 2008 concerning Taxes. Income. From the test results, there are changes in the layers of taxable income and tax rates applied in Law No. 7 of 2021 concerning Tax Harmonization, 2) simulation results for taxes payable using Law No. 7 of 2021 concerning Tax Harmonization are smaller than Law No. 36 of 2008 concerning Income Tax; 3) The implementation of Law No. 7 of 2021 concerning Tax Harmonization can provide protection for low-income taxpayers by paying low taxes and at the same time provide opportunities for high-income taxpayers to contribute more to the source of state income derived from taxes.

Pengaruh Sistem Pengendalian Akuntansi Terhadap Kinerja Manajerial dengan Menggunakan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT Asia Sawit Lestari di Muaro Bungo Rian Fitra Apriandi; Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.611

This study aims to: (1) determine the effect of accounting control systems on managerial performance (2) to determine whether environmental uncertainty can influence the relationship memodreasi accounting control system on managerial performance. This study is a survey by distributing questionnaires directly to the sample. Samples taken total 15 samples were taken based on the existing population of this study is that the study population (census). Analysis using simple linear regression analysis. Results of this study indicate that (1) the accounting control system has positive influence on managerial performance (2) negative influence environmental uncertainty or could not moderate the relationship between accounting control systems on managerial performance.

Strategi UMKM Untuk Bangkit dan Naik Kelas Dengan Akuntansi di Era Pandemi Covid-19 Haviz Taufik; Eka Julianti ES; Vera Amalia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.25491

The purpose of this study is to find out the UMKM Strategy so that they can rise in the Covid-19 pandemic era with accounting and how UMKM can advance to class with accounting in the Covid-19 Pandemic Era. The sample in this study was 86 (eighty six) UMKM in Jambi City. The data in this study are primary and secondary data. The analytical method used is descriptive qualitative. The results of the study show that accounting can be a strategy for UMKM to rise in the era of the covid-19 pandemic through the presentation of financial statements in accordance with accounting standards in Indonesia and accounting can make UMKM advance through the presentation of financial statements in accordance with accounting standards in Indonesian.

The Impact of Financial Technology on Bank Financial Performance Eka Julianti Efris Saputri; Aditya Pradana; Rian Fitra Apriandi; Haviz Taufik
TIN: Terapan Informatika Nusantara Vol 4 No 9 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i9.4662

This research was conducted to determine whether there is a significant influence on financial performance before and after the operation of Financial Technology (Fintech) in Jambi. The variables used in this study employed financial ratios, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return Of Assets (ROA), Operational Efficiency Ratio (BOPO), and Non-Performing Loan (NPL) in banks registered with the Financial Services Authority (OJK) for the period 2015-2018. The testing methods utilized in this research include the Paired Sample T-test for normally distributed data and the Wilcoxon Sign Rank Test for non-normally distributed data. The findings of this study indicate a significant influence on the financial ratios of CAR and BOPO. Meanwhile, for the variables ROA, LDR, and NPL, there is no significant influence on the financial performance of banking companies before and after the emergence of Financial Technology (Fintech) in Jambi.

ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

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