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All Journal Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Informatics Management, Engineering and Information System Journal Electronic, Business, Management and Technology Journal Jurnal Akuntansi Neraca
Dianto, Aris
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Other

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Reporting Application of Groundwater Use Volume by Industrial Taxpayers: Case Study on One of The Services in Bandung District Ananta, Wulan Avisenia; Sudrajat, Asep; Dianto, Aris; Fahmi, Miftah; Damayanti, Resti Aulia
Informatics Management, Engineering and Information System Journal Vol. 1 No. 2 (2023): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/imeisj.v1i2.252

Abstract

The Bandung District's Regional Revenue Agency (BAPENDA), primarily tasked with managing local taxes, currently utilizes computer technology for most of its operations, albeit not to its full potential. Currently, manual techniques that utilize paper are still utilized to report the amount of groundwater consumption by taxpayers. As a result, this can affect the accurate computation of groundwater taxes and lead to delays in distributing information regarding groundwater taxes. This study aims to develop an application that enables taxpayers to report the amount of groundwater they use efficiently. This application will also facilitate the access of groundwater usage reports by Tax Division I, hence enhancing convenience. The Final Project utilizes a descriptive research methodology, whereas the system development process employs OOAD (Object-Oriented Analysis and Design). This application system is designed using the PHP programming language and utilizes the MySQL XAMPP database. The chosen framework is CodeIgniter due to its extensive range of capabilities that facilitate the creation of robust and high-performing web applications. To summarize, this research has effectively developed an application that allows taxpayers in the Bapenda of Bandung District to submit their groundwater usage volume. This application simplifies the reporting procedure for taxpayers and assists Tax Division I in accessing groundwater usage statistics.
Komunikasi Dalam Manajemen Pada Implementasi Kurikulum Merdeka Dianto, Aris; Kusen; Sumarto; Valentine, Femalia
Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Vol 7 No 1 (2024): DIRASAH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/dirasah.v7i1.1092

Abstract

Curriculum change is one of the efforts aimed at improving the quality of education in Indonesia. This study examines communication in educational management and explores the implications of implementing the "Merdeka" curriculum. The purpose of this research is to describe the role of communication in the implications of implementing the "Merdeka" curriculum. This is a qualitative study using a literature review method. Literature data is collected, analyzed, and examined to obtain research results. The findings of this study indicate that the function of communication plays a role in several implications of the implementation of the "Merdeka" curriculum, namely, (1) communication as planning and goal achievement in the aspect of curriculum structure changes; (2) communication as a source of educational information and communication as a controller and coordinator in the aspect of the learning process, and; (3) communication as a source of educational information in the aspect of assessment.
Pengaruh Akuntansi Forensik, Audit Investigatif, Professional Judgment, dan Whistleblower terhadap Pengungkapan Fraud Dianto, Aris
Jurnal Akuntansi Neraca Vol. 1 No. 2 (2023): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i2.7

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari empat faktor utama, yaitu Akuntansi Forensik, Audit Investigasi, Professional Judgment, dan Whistleblower terhadap tingkat pengungkapan kasus kecurangan (fraud) pada Badan Pemeriksa Keuangan Republik Indonesia dalam konteks praktik akuntansi dan audit. Keberadaan kecurangan dalam laporan keuangan perusahaan memiliki implikasi serius terhadap integritas pasar keuangan dan kepercayaan investor. Oleh karena itu, penelitian ini mengambil pendekatan yang komprehensif untuk mengidentifikasi faktor-faktor yang mempengaruhi kemungkinan pengungkapan fraud. Metode penelitian ini melibatkan tinjauan pustaka yang mendalam untuk memahami konsep dan dampak dari Akuntansi Forensik, Audit Investigasi, Professional Judgment, dan Whistleblower terhadap pengungkapan fraud. Selanjutnya, penelitian ini akan menggunakan pendekatan empiris dengan mengumpulkan data dari responden yang terlibat dalam praktik akuntansi dan audit, seperti auditor, akuntan forensik, dan profesional terkait yang ada pada Badan Pemeriksa Keuangan Republik Indonesia. Hasil dari penelitian ini diharapkan dapat memberikan wawasan yang lebih baik tentang bagaimana faktor-faktor ini berkontribusi terhadap pengungkapan fraud. Implikasi praktis dari penelitian ini mencakup peningkatan pemahaman tentang pentingnya penerapan Akuntansi Forensik dan Audit Investigasi dalam mendeteksi dan mencegah fraud. Selain itu, penelitian ini juga diharapkan dapat meningkatkan peran Professional Judgment dalam proses audit, serta memperkuat peran Whistleblower sebagai sumber informasi yang berharga dalam mengungkapkan tindakan kecurangan
Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services: Lagadar Village Office Case Study Fitriani, Nur; Ramlan, Ramlan; Fajar, Ganjar Nurul; Dianto, Aris
Electronic, Business, Management and Technology Journal Vol. 2 No. 1 (2024): Electronic, Business, Management and Technology Journal
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ebmtj.v2i1.137

Abstract

The Lagadar Village Office still uses a manual approach to calculate taxes on acquiring goods and services. This condition involves using a calculator and recording the calculations in a notebook. Consequently, the Treasurer frequently made errors while performing computations, whether misclassifying the tax type or inaccurately incorporating the tax rate. Moreover, the requirement to input tax computation data again before printing creates a challenge for the Treasurer in locating the necessary information in the notebook for monthly reporting to the leadership. Hence, there is a requirement for a system that can simplify the Treasurer's task of calculating and summarizing the tax data. This project aims to develop apps that can accurately compute value-added tax, income tax 22, and income tax 23 for the acquisition of goods and services. The employed research methodology is the descriptive research method. The system development method employed is the Object-Oriented Analysis and Design (OOAD) model system development method. The system design employs a web programming language integrated with the Codeigniter framework, utilizes a MySQL database, and employs the Visual Studio Code text editor for development purposes. A research study has led to developing an application at the Lagadar Village Office. This application, designed to calculate Value Added Tax, Article 22 Income Tax, and Article 23 Income Tax for procuring goods and services, is a significant step towards more efficient tax calculations. Its purpose is to assist the Treasurer in efficiently calculating, collecting, recording, and reporting tax calculation data, ensuring accurate and organized records in the system. Research-based recommendations for further development of the application include the creation of an application landing page that provides information on taxation. This will enable application users to stay updated on the latest government regulations pertaining to taxation, particularly for Village Offices. This application not only simplifies the Treasurer's tasks but also ensures accurate and up-to-date tax calculations, instilling a sense of optimism for the future of tax management at the Lagadar Village Office.
Co-Authors Ananta, Wulan Avisenia Damayanti, Resti Aulia Fahmi, Miftah Fajar, Ganjar Nurul Kusen NUR FITRIANI Ramlan, H. Sudrajat, Asep Sumarto Valentine, Femalia