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Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
The Influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat Ali, Roby; Amsari, Syahrul
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1: Januari 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i1.29606

Abstract

This study aims to determine the influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City.This study uses a quantitative method with multiple linear regression analysis methods. using SPSS 25 software. The population in the study is muzzaki at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. The data collection technique using primary data was obtained through the distribution of questionnaires to 383 respondents. Meanwhile, secondary data is taken through journals, books, or previous research related to this research.The results of the study show that information technology (X1) and accountability (X2) have a positive and significant influence on the Trust (Y) of Muzakki in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City. The results of the Information Technology (X1) and accountability (X2) tests on trust showed a significant value of 0.000 greater than 0.05. Which means that when information technology and accountability increase, it will increase the muzakki's trust in distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City will increase. On the other hand, if information technology and accountability decline, the muzaki's trust in distributing Zakat at the Laznas Djalaluddin Pane Foundation (DPF) Medan City will decrease.
SISTEM INFORMASI DASHBOARD MONITORING C/N PADA PRODUK SCPC DI PT. PI [DASHBOARD INFORMATION SYSTEM FOR C/N MONITORING ON SCPC PRODUCTS AT PT. PI] Pratama, Chuan; Junita, Junita
FaST - Jurnal Sains dan Teknologi (Journal of Science and Technology) Vol. 8 No. 1 (2024): NOVEMBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jstfast.v8i2.9006

Abstract

SCPC (Signal Carrier Per Carrier) is a priority VSAT service that requires continuous frequency signal monitoring to ensure network stability. Currently, this monitoring is performed using a web-based decimator device. However, the monitoring data still requires manual processing to create reports and analyses, which is inefficient and time-consuming. This study developed a web-based dashboard monitoring system that automates the processing of C/N (Carrier to Noise) data for SCPC products at PT. PI. The system was tested using a task scheduler for 14 hours with 30-minute intervals, recording a longest processing time of 16.665 seconds with 11,812 data points, 60.6% RAM usage, and 36.9% CPU usage, and a shortest processing time of 4.026 seconds with 3,546 data points, 53.9% RAM usage, and 39.7% CPU usage. The proposed web application successfully displays historical graphs, total remote counts, databases, top 10 under C/N, tables, and reports, as initially designed. The average dashboard loading time to complete data display is approximately 9.894 seconds. This system is expected to improve the efficiency of SCPC monitoring and provide faster, more accurate reporting.Bahasa Indonesia Abstract:SCPC (Signal Carrier Per Carrier) adalah layanan VSAT prioritas yang memerlukan monitoring sinyal frekuensi secara terus-menerus untuk memastikan kestabilan jaringan. Saat ini, monitoring dilakukan melalui perangkat decimator berbasis web; namun, pengolahan data monitoring menjadi laporan dan analisis masih harus dilakukan secara manual, yang tidak efisien dan memakan waktu. Penelitian ini mengembangkan sistem dashboard monitoring berbasis web yang mampu mengotomatisasi pengolahan data C/N (Carrier to Noise) pada produk SCPC di PT. PI. Sistem ini diuji menggunakan task scheduler selama 14 jam dengan interval 30 menit, di mana waktu proses terlama tercatat 16,665 detik dengan 11.812 data, penggunaan RAM 60,6%, dan CPU 36,9%; sementara waktu tercepat adalah 4,026 detik dengan 3.546 data, penggunaan RAM 53,9%, dan CPU 39,7%. Aplikasi web berhasil menampilkan grafik historis, total remote, basis data, top 10 di bawah C/N, tabel, dan laporan sesuai desain awal. Waktu rata-rata yang dibutuhkan dashboard untuk memuat data hingga selesai adalah sekitar 9,894 detik. Pengembangan sistem ini diharapkan dapat meningkatkan efisiensi monitoring SCPC dan memberikan laporan yang lebih cepat dan akurat.
PENGARUH FINANCIAL REPORTING QUALITY DAN FRAUDULENT ACCOUNTING TERHADAP INVESTMENT EFFICIENCY DENGAN ASYMMETRY INFORMATION SEBAGAI VARIABEL MODERASI Silvia Sandra; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial reporting quality and fraudulent accounting on investment efficiency in manufacturing industries listed in Indonesian Stock Exchange during the period of 2018-2020. This research used 88 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used. This research data was processed using Eviews 12. The result of this research shows that financial reporting quality have a significant and negative effect on investment efficiency whereas fraudulent accounting does not has a significant and negative effect on investment efficiency, while asymmetry information weakness the significant effect of financial reporting quality on investment efficiency and weakness the negative effect of fraudulent accounting on investment efficiency.
Pendampingan Pemanfaatan Teknologi Informasi dengan Aplikasi Quiziz dalam Pembelajaran Bahasa Inggris di SMA Islam Arahamniyah Desa Mujur Kecamatan Praya Timur: Assistance in the Utilization of Information Technology with the Quizizz Application in English Language Learning at Arahamniyah Islamic High School, Mujur Village, Praya Timur District Bakri, Umar; Ozi Satria; Rijnan
Indonesia Vol 3 No 1 (2025): FEBRUARI
Publisher : Pendidikan Al-Gafari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66886/altafani-jphb.v3i1.178

Abstract

The rapid development of technology makes teachers have to innovate in the teaching process. Of course, by utilizing technology in the learning process, students can compete with other countries. This community service (PkM) aims to assist Arahamniyah Islamic High School students in Mujur Village, East Praya District, in using digital technology to learn English. This activity is hoped to increase students' interest, motivation, and ability to master English by utilizing relevant digital platforms and tools. The methods used include intensive assistance to students and teachers, with a focus on the use of English learning applications, interactive media, and online learning resources. The expected results of this program are the creation of a more dynamic, creative, and effective learning environment, as well as increasing students' English competency. Apart from that, this program is also expected to equip teachers with the skills to integrate digital technology into the learning process. Thus, this activity not only has a positive impact on students but also supports the development of teacher professionalism in facing educational challenges in the digital era.
Organizational Performance Determination: Analysis of Organizational Culture, Leadership Style, Information Technology and Competence Liana, Esti; Triyuwono, Iwan
Siber International Journal of Digital Business (SIJDB) Vol. 2 No. 3 (2025): (SIJDB) Siber International Journal of Digital Business (January - March 2025)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v2i3.146

Abstract

The purpose of this literature study is to develop a hypothesis regarding the influence between variables that can later be used for further research in the field of human resource management. The literature review research article on determining organizational performance: analysis of organizational culture, leadership style, information technology and competence is a scientific literature article in the field of human resource management. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use a literature study or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research relevant to this research and is sourced from academic online media such as Thomson Reuters, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar and digital reference books. The results of this literature review article are: 1) Organizational Culture affects Organizational Performance; 2) Leadership Style affects Organizational Performance; 3) Information Technology affects Organizational Performance; and 4) Competence affects Organizational Performance.
Analysis and Design of the Web Base Guesthouse Reservation Information System at Universitas Terbuka Using The Prototype Method Kusyadi, Irpan; Junianto, Mochamad Bagoes Satria; Basri, Hasan
MATICS: Jurnal Ilmu Komputer dan Teknologi Informasi (Journal of Computer Science and Information Technology) Vol 17, No 1 (2025): MATICS
Publisher : Department of Informatics Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mat.v17i1.32380

Abstract

Efficient guesthouse reservation management is crucial to supporting the accommodation services provided by Universitas Terbuka. Currently, the existing system faces limitations in data management and time efficiency, particularly in the reservation, recording, and reporting processes. This study aims to analyze and design a web-based guesthouse reservation information system that is expected to facilitate the reservation process more effectively and transparently. The design approach used is the prototype method, which allows system development based on early user feedback. The research begins with identifying requirements through the stages of communication, planning, modeling, prototyping, and feedback collection. The results of this analysis are then used as the basis for designing the system model and the initial user interface (UI/UX). The system prototype is then developed and iteratively evaluated by involving potential users, including guesthouse managers and prospective guests, to ensure that the final design meets user needs
Mediation of Affective Commitment: The Impact of Work Flexibility and Organizational Support on Community Information Performance Dewi, Asfita; Herlambang, Toni; Martini, Ni Nyoman Putu; Qomariah, Nurul; Ridwan, Wachid
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1676

Abstract

With the development of information technology, the need for fast information becomes crucial for government attention. The formation of the Community Information Group (KIM) is a solution to increase public knowledge. This study aims to determine and analyze the influence and support of the organization on the performance of the management of the Community Information Group (KIM) in Jember Regency through affective commitment. This study uses descriptive and verification methods with a quantitative approach. The research sample was 168 respondents selected using purposive sampling techniques from a total population of 672 KIM managers. Data was collected through questionnaires, observations, documentation, and interviews. Data were analyzed using the Structural Equation Model (SEM) with the WarpPLS 8.0 program. The results showed that the minimum work and organizational support significantly affected KIM members' performance and affective commitment. Work flexibility allows members to manage their time and work methods more efficiently, increasing productivity and emotional commitment to the organization. Organizational support improves performance by providing the necessary resources and strengthening members' emotional ties to common goals. Both factors, both directly and through affective commitment, encourage KIM members to work optimally and effectively. The practical implications of this study emphasize the importance of implementing more adaptive work policies to increase alertness and strengthen organizational support through adequate training, resource provision, and rewards. This will create a supportive and empowering work environment, resulting in members who are not only high performers but also have loyalty and dedication to achieving common goals.
Model Hybrid Random Forest dan Information Gain untuk meningkatkan Performa Algoritma Machine Learning pada Deteksi Malicious Software Fauzi Adi Rafrastara; Wildanil Ghozi; Ramadhan Rakhmat Sani; L. Budi Handoko
Jurnal Informatika dan Rekayasa Perangkat Lunak Vol. 6 No. 2 (2024): September
Publisher : Universitas Wahid Hasyim

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

Abstract

The evolution of malware, or malicious software, has raised increasing concerns, targeting not only computers but also other devices like smartphones. Malware is no longer just monomorphic but has evolved into polymorphic, metamorphic, and oligomorphic forms. With this massive development, conventional antivirus software is becoming less effective at countering it. This is due to malware's ability to propagate itself using different fingerprint and behavioral patterns. Therefore, an intelligent machine learning-based antivirus is needed, capable of detecting malware based on behavior rather than fingerprints. This research focuses on the implementation of a machine learning model for malware detection using ensemble algorithms and feature selection to achieve optimal performance. The ensemble algorithm used is Random Forest, evaluated and compared with k-Nearest Neighbor and Decision Tree as state-of-the-art methods. To enhance classification performance in terms of processing speed, the feature selection method applied is Information Gain, with 22 features. The highest results were achieved using the Random Forest algorithm and Information Gain feature selection method, reaching a score of 99.0% for accuracy and F1-Score. By reducing the number of features, processing speed can be increased by almost fivefold.
Expired Medication Detection Information System Using the First Expired First Out Method: Case Study of One Pharmacy in Bandung Malasari, Nisa Nur; Sudrajat, Jajat
Jurnal Computech & Bisnis (e-journal) Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i2.243

Abstract

A pharmacy is a facility where diverse pharmaceutical operations occur, including acquiring, formulating, and distributing medications. The utilization of information technology has experienced a substantial rise in the current digital age, particularly in the realm of healthcare. An integrated and readily accessible information system is required to oversee diverse operations in the pharmacy, including drug procurement, stock management, prescription services, and sales. This study aims to create an information system that may enhance drug procurement efficiency and monitor drug expiration in a pharmacy located in Bandung. Anticipated enhancements are likely to optimize the pharmacy's operational efficiency. The expiration of pharmaceuticals can be attributed to several factors, such as the absence of regular drug inspections due to staffing constraints, human mistakes, excessive drug procurement, and unpredictable patient demands. In order to tackle these problems, it is necessary to implement a system that can detect expired drugs. The purpose of this system is to streamline the management of drug inventory by monitoring and tracking expired drugs. It also implements the First Expired First Out (FEFO) strategy, which prioritizes the usage of drugs with closer expiration dates over those with longer expiration dates.

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