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All Journal Jurnal Akuntansi dan Keuangan Jurnal Studi Akuntansi Pajak Keuangan
Eduward Tony Sitorus
STIE JAYAKARTA
Economics, Econometrics & Finance

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PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA PUSKESMAS SITANGGAL Eduward Tony Sitorus; Risma Ayu Nabela; Oktavia Marpaung; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.220

Abstract

This research aims to analyze the influence of accounting information systems and performance measurement systems. The method used in research using quantitative research is research that is described systematically, directed and clearly structured from the beginning to the formation of the research design. The sample is nonprobability sampling using a saturated sample. The population in this study was the Siangkat Community Health Center. The sample in the study was 30 samples. Data used in This research uses primary data sourced from the Sitanggal Community Health Center. Results of this research: partially (t test) it is known that the Accounting Information System and Performance Measurement System have a significant effect on Managerial Performance, and in the F test the Accounting Information System and Performance  Measurement System variables simultaneously have an effect on Managerial performance. In the coefficient of determination, there is an influence of motivation and work discipline on employee performance which is influenced by other factors which are not included in the variables in this research.
Analisis Rekonsiliasi Fiskal dalam Penentuan Penghasilan Kena Pajak pada PT XYZ Tahun Pajak 2025 di Era Coretax Eduward Tony Sitorus; Maralus Samosir; Fitri Yanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8842

Abstract

This study was motivated by the implementation of Coretax, which has driven changes in tax administration, including fiscal reconciliation as the basis for determining Taxable Income (PKP). The study aims to analyze the fiscal reconciliation process, identify challenges in Coretax implementation, and explain the adaptation strategies adopted by PT XYZ in the 2025 Fiscal Year. The research used a descriptive qualitative method with a case study approach. Data were obtained through semi-structured interviews, observation, and documentation, including commercial financial statements, fiscal reconciliation working papers, and the Annual Corporate Income Tax Return. The results show that PT XYZ carried out fiscal reconciliation systematically by identifying commercial and fiscal differences, determining positive and negative fiscal corrections, and preparing fiscal reconciliation as the basis for calculating PKP. The study found 12 accounts requiring fiscal adjustments, consisting of 10 positive fiscal corrections amounting to IDR243,562,688 and 2 negative fiscal corrections totaling IDR47,899,553, resulting in PKP of IDR706,990,576. Coretax implementation improved data validation, tax documentation, and internal control, although challenges remain in system adaptation and understanding fiscal adjustment codes. Fiscal reconciliation plays an important role in producing accurate PKP calculations and supporting tax compliance. Therefore, companies are advised to improve human resource competence through continuous Coretax training and strengthen internal evaluation so that the fiscal reconciliation process becomes more effective.
Co-Authors Fitri Yanti Maralus Samosir Oktavia Marpaung Ringkot P Nainggolan Risma Ayu Nabela