VISA: Journal of Vision and Ideas
VISA: Journal of Vision and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering the results of research, studies, thoughts and ideas related to vision and solutions to various problems in the economic, social, educational, communication, and science fields. knowledge and environment. Journal of Vision and Ideas (VISA) is a peer-reviewed national journal published by the Laa Roiba Bogor National Islamic Institute (IAI-N) in collaboration with the Sharia Economic Society (MES) and the Intellectual Association for Islamic Studies (IAFORIS). ). It will be published three times every April, August and December. Starting from Volume 1 Number 1 to Volume 4 Number 1 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/visa. Starting from Volume 4 Number 1 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/visa
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461 Documents
<![CDATA[Evaluasi Sistem Pengendalian Internal atas Pembelian Persediaan di Retail CV Kurnia ]]>
<![CDATA[Sari, Kumala Linda]]>;
<![CDATA[Widajantie , Tituk Diah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4130
<![CDATA[The research was carried out with the aim of finding out and evaluating the internal control system for purchasing inventory which is useful for creating effective goods management in accordance with company objectives and avoiding damage and other things that are detrimental to CV Kurnia. The method used in conducting research is a qualitative method with data analysis techniques, a qualitative descriptive analysis method by analyzing data obtained from CV Kurnia. Analysis was carried out on the internal control system for purchasing inventory and the implementation of internal control for purchasing inventory by evaluating whether the internal control of the purchasing system at CV Kurnia was running in accordance with existing theory and comparing it. CV Kurnia has problems in the process of receiving goods and distributing employee duties. Based on the results of data collection within the company, it can be seen that the biggest problem is that there are sections that have the same job desk and it is felt that they need to split members. It can be seen that there are also obstacles in other sections that require new functions to help the process of receiving goods so that the process is responsible and Validation of goods arriving according to procedures. The final result of the research carried out is that it is necessary to separate members into sections that have the same job desk so that performance can be more effective, it is also necessary to establish a new function to assist in the process of receiving goods so that responsibility and validation of incoming goods can be controlled.]]>
<![CDATA[Evaluasi Penerapan Sistem Pengendalian Internal dan Siklus Penjualan Online Berbasis WhatsApp pada CV Kurnia ]]>
<![CDATA[Raudlatishafa, Ershazkiya]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4133
<![CDATA[In the era of globalization that continues to grow and develop, many companies are competing to expand their market reach and increase their income, one of which is by selling online. Online sales have revolutionized the way we do business, opening the gates of limitless opportunities in the digital era. This research aims to evaluate the implementation of the online sales cycle internal control system at CV Kurnia, explore the CV Kurnia online sales system. This research uses qualitative research methods which will be explained in a descriptive manner. The type of data that researchers use in this research is qualitative data, namely from the results of interviews and personal documentation. The evaluation results of CV Kurnia's internal control system show that the Company has implemented internal control which can be said to be quite good. However, there are still some shortcomings. Of the five elements of COSO internal control that still need to be improved are information and communication. Because there is still some limited information regarding online sales. The results of online sales cycle research have shown that online sales are running well and regularly. ]]>
<![CDATA[Penerapan Labeling Qr Code untuk Memonitor Peralatan Kerja PT XYZ Menggunakan Diagram Activity ]]>
<![CDATA[Putri, Andani Rizki]]>;
<![CDATA[Widodo, Condro]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4137
<![CDATA[In this era of globalization, technical progress has a huge influence on companies, especially on the efficiency of operational activities in companies. One technology that stands out is the QR Code used by PT XYZ to monitor their work equipment. QR Codes have the benefit of allowing you to store and access equipment information instantly using electronic devices such as smartphones, tablets and other electronic devices. The use of this QR Code has increased the efficiency of company asset management, accelerated the monitoring process, and reduced the possibility of errors associated with the previous manual approach. QR Codes also enable improved maintenance planning, lower emergency maintenance costs, and increase equipment safety and security. To better understand the use of QR Codes in controlling work equipment at PT XYZ, this research uses a qualitative approach such as interviews, observation and documentation, as well as visualizing it with activity diagrams. In conclusion, QR Codes have proven to be an effective and efficient option for improving asset management and staff performance in businesses. ]]>
<![CDATA[Analisis Perbandingan Perhitungan PPh 21: Penerapan Skema Tarif Efektif Rata-Rata (TER) dengan Aturan Lama bagi Karyawan Tetap ]]>
<![CDATA[Nawangsari, Nonny Laurencia]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4176
<![CDATA[The calculation of Income Tax (PPh) Article 21 for permanent employees is often considered complicated and confusing, especially with the various calculation schemes available. This study aims to compare two PPh 21 calculation methods: the newly implemented Average Effective Rate (TER) scheme and the old rules, to identify the main differences between the two methods. A comparative method was chosen to analyze the theoretical review of the PPh 21 calculation methods, conduct calculation simulations with both methods, and evaluate their impact on the amount of tax payable by permanent employees. The main reason for writing this article is to provide a deeper understanding of the differences in PPh 21 calculations between the two methods and to offer recommendations to relevant parties, especially to enhance the understanding of students and tax practitioners regarding PPh 21 calculations. Thus, this article is expected to help reduce the confusion and administrative burden often faced by taxpayers in fulfilling their tax obligations. The results of this study show that the implementation of the TER scheme can simplify the PPh 21 calculation process and improve tax administration efficiency, although proper socialization and understanding are still required to optimize tax compliance.]]>
<![CDATA[Analisis Penggunaan Aplikasi E-Peken pada UMKM di Kecamatan Pakal dalam Meningkatkan Penjualan ]]>
<![CDATA[Puspitasari, Dian]]>;
<![CDATA[Kirana, Nanda Wahyu Indah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4190
<![CDATA[The phenomenon of increasing digitalization in the small and medium business sector has encouraged SMEs to adopt various digital applications to enhance efficiency and sales. In the Kecamatan Pakal, the use of the E-Peken application by SMEs has become an intriguing topic for research, considering its potential benefits in boosting sales. Pemberdayaan dan Ketahanan Ekonomi Nang Suroboyo also known as E-Peken, is an online shopping platform launched by the Surabaya City Government and is considered a solution for local SMEs. Therefore, this study aims to analyze the impact of using the E-Peken application on increasing SME sales in the Pakal District. This research is based on the Technology Acceptance Model theory, which explains the concept of user behavior towards new information technology systems. The research method used is a descriptive qualitative method. Data in this study were collected through surveys and in-depth interviews with SME owners who use E-Peken. The results of the study show that the owners' perception of the E-Peken application significantly influences a positive attitude and intention to use E-Peken. Additionally, the level of digital literacy among SME owners also plays an important role in determining how effectively the E-Peken application can be used to increase sales.]]>
<![CDATA[Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT XYZ ]]>
<![CDATA[Widodo, Condro]]>;
<![CDATA[Luthfiyanti, Destriyana]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4193
<![CDATA[This study examines the calculation and reporting of Value Added Tax (VAT) at PT XYZ, a property management company that rents out vacant land, buildings, and other facilities. PT XYZ as a Taxable Entrepreneur has the obligation to collect, calculate, and report VAT in accordance with applicable tax regulations in Indonesia. This research uses a qualitative descriptive method, with data obtained through interviews, direct observation, and literature studies. Based on the research conducted, it is known that PT XYZ has carried out the correct VAT calculation based on the Taxable Basis of the nominal rent and applied a VAT rate of 11% in accordance with Law Number 7 of 2021. The reporting process is carried out periodically through the VAT Periodic Notification Letter by attaching all proof of transactions and tax invoices issued. This research also identifies that PT XYZ complies with VAT payment procedures and manages its administrative aspects well. Based on the research results, it can be concluded that PT XYZ has fulfilled its responsibility to carry out taxation in line with existing regulations, demonstrating commitment to tax compliance and transparency. ]]>
<![CDATA[Efektivitas Penerapan Sistem Absensi Wajah (Face Recognition) ‘Sibegawan’ dalam Meningkatkan Disiplin Kerja Pegawai pada PT BPR Bank Jombang Perseroda ]]>
<![CDATA[Al Rofiqi, Izzatul Lutfiyah]]>;
<![CDATA[Rizqi, Maulidyah Amalina]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press) ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i2.4197
<![CDATA[The purpose of this research is to determine the effectiveness of the implementation of the facial recognition attendance system 'Sibegawan' in improving the work discipline of employees at PT. BPR Bank Jombang Perseroda. This is based on effectiveness indicators, namely target achievement, adaptability, job satisfaction, and responsibility. This type of research is descriptive qualitative research, with data collection using interviews with 3 informants to obtain data, followed by data analysis using the Miles & Huberman model. The results of this study indicate that the effectiveness of the implementation of the 'Sibegawan' facial recognition attendance system in improving the work discipline of employees at PT. BPR Bank Jombang Perseroda is good. With the implementation of the facial recognition attendance system 'Sibegawan' and the enforcement of employee discipline rules, employees comply with the existing regulations, such as penalties for tardiness, including the deduction of attendance allowances, which enables employees to perform their duties well and increases their discipline level.]]>
<![CDATA[Perbandingan Proses Pengisian SPT Tahunan antara Wajib Pajak Orang Pribadi dan Badan: Perspektif Magang di Kantor Konsultan Pajak Multi Sinergy Consultant ]]>
<![CDATA[Mahardika, Tiska Ayu]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4200
<![CDATA[The process of filling out the Annual Tax Return (SPT) is an important aspect of tax obligations for taxpayers, both individuals and business entities. This research aims to analyze the comparison of the annual SPT filling process between the two types of taxpayers, as well as identify the challenges faced by intern students and provide recommendations to improve student understanding. Using descriptive comparative methods, this research was conducted at the Multi Sinergi Consultant Tax Consultant Office. The research results show: 1) The process of filling out an individual's annual tax return focuses more on collecting personal documents and individual income: 2) filling in a corporate annual tax return includes a deeper understanding of the financial structure and accounting system of a business entity. Internship students often experience difficulties, especially in connecting information from the agency's financial reports with the requirements for filling out the Agency's Annual SPT. Recommendations include more integrated education between theory and practice, as well as relevant internship experience to increase students' understanding of the process of filling out annual tax returns.]]>
<![CDATA[Pola Penerapan Strategi Hilirisasi Produk Turunan Jamur Tiram untuk Pangan Substitusi Nasi ]]>
<![CDATA[Susanto, Hendra]]>;
<![CDATA[Witjoro, Agung]]>;
<![CDATA[Fitriyati, Umi]]>;
<![CDATA[Izza, Jasmine Nurul]]>;
<![CDATA[Aruna, Alby]]>;
<![CDATA[Oktavia, Silvi Tri]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4201
<![CDATA[The application pattern of downstream strategies for oyster mushroom derivative products as rice substitute food is an innovative initiative aimed at enhancing the value of oyster mushrooms as an alternative food source. This study examines the process of processing oyster mushrooms into various rice substitute products, such as mushroom flour, mushroom rice, and other processed products. The methods used include technical training, product trials, and market analysis. The results show that oyster mushroom derivative products have high potential as a healthy and nutritious food alternative. The potential and problems in the field were identified through the Participatory Rural Appraisal (PRA) method. Meanwhile, the implementation pattern consists of market identification and analysis, product development, production and operations, distribution and logistics, marketing strategy, and continuous evaluation & development. Collaboration between government, academics and the private sector is very important in supporting the development of the oyster mushroom industry and its derivative products. The implementation of this downstream strategy is expected to positively impact the welfare of oyster mushroom farmers and the sustainability of the local food industry.]]>
<![CDATA[Analisis Prosedur Purchasing di SBY Residence ]]>
<![CDATA[Ningsih, Pingit Kusuma]]>;
<![CDATA[Ratnawati, Dyah]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i3.4202
<![CDATA[This writing aims to determine the effective and efficient implementation of the product purchasing process at SBY Residence. The method used is a qualitative method. Using primary data sources from SBY Residence. The purchasing accounting system is part of a company's accounting system that specifically manages and records purchase transactions for goods or services from suppliers. This system is important for controlling and tracking all aspects related to purchasing in order to support efficient business operations and fulfill financial planning and reporting needs. A hotel is a business that provides lodging services, food and drink providers, as well as other service facilities, all of whose services are intended for the general public, which is managed on a commercial basis. Within the hotel there are departments that manage it, one of which is the accounting department which is responsible for managing the hotel's finances and assets, including income, expenses, payments, storage of goods/assets, and cost control. Purchasing is a part of the accounting department which has a very dominant task in implementing purchasing processes and procedures. The results of this research are that the purchasing procedures carried out at SBY Residence according to standard operational procedures are not effective and efficient due to a lack of human resources which results in several jobs such as cost control and receiving being handled by the purchasing department.]]>
