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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Ilmiah Wahana Akuntansi CAKRAWALA MBIA Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Bisnis Dan Industri (EBI) Finansha: Journal of Sharia Financial Management Teaching and Learning Journal of Mandalika (Teacher) Indo-MathEdu Intellectuals Journal International Journal of Social Science, Education, Communication and Economics Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Strategi dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business
Wahono, Puji
LPPM Ars Internasional
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Implementasi Pengajuan Penurunan PPh Pasal 25 : Tahun 2020-2024 di Indonesia (Systematic Literature Review) Hasanah, Noor; Kolin, Maria Delastrada Rina; Noval A, Muhamad; Wahono, Puji; Pahala, Indra
TEACHING AND LEARNING JOURNAL OF MANDALIKA (TEACHER) e- ISSN 2721-9666 Vol. 4 No. 2 (2024)
Publisher : INSTITUT PENELITIAN DAN PENGEMBANGAN MANDALIKA INDONESIA (IP2MI)

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

Abstract

The rules and procedures for filing income tax relief have been regulated by the government in Article 25. The purpose of this study was to determine how the process of filing an application for reduction of income tax installment Article 25. Taxpayers can file if they experience: a significant decrease in income, business losses, unexpected expenses, and certain events that cause OP taxpayers to experience financial difficulties. Although it has been regulated, problems and knowledge gaps still occur among taxpayers. This causes the potential for reduced state tax revenue and Taxpayers entitled to a decrease in Income Tax Article 25 can not take advantage of their rights. Therefore, research related to this theme is needed, to understand the applicable tax provisions and fulfill their obligations in paying Article 25 Income Tax in an orderly and timely manner.
Strategic Decision-Making and Firm Performance in Business Ecosystem: A Systematic Literature Review Hamonangan, Mahardhika Michael; Purwana, Dedi; Mukhtar, Saparuddin; Wahono, Puji
Journal of Industrial Engineering & Management Research Vol. 5 No. 4 (2024): August 2024
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v5i4.533

Abstract

This study conducts a systematic literature review to examine the correlation between strategic decision-making and the performance of firms within business ecosystems. The study seeks to investigate three specific research inquiries: the recent research worked on the subject, recent patterns on this research, and the theoretical and practical consequences of strategic decision-making and the firms performance within the business ecosystems. By employing an eight-step systematic literature review methodology, we conducted an analysis of 398 papers, which finally selecting and examining five pivotal studies that satisfied the inclusion criteria. The findings underscore the small yet expanding research in this field, underscoring the significance of inventive and data-oriented approaches in improving company performance. The assessment emphasizes the necessity of conducting additional research in order to create comprehensive performance metrics that are specifically designed for collaborative business ecosystems.
Peran Penerapan E-Government Terhadap Peningkatan Kinerja Pelayanan Publik pada Instansi Pemerintah Hendrian, Hendrian; Suparno, Suparno; Wahono, Puji; Handaru, Agung Wahyu
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1279

Abstract

The goal to be achieved in this study emphasizes the role of the application of e-government on the performance of public services in government agencies. The method used in this study is literature research using secondary data in the form of books and related journals. The main source of data for this research is scientific articles published in various journals and indexed by google scholar. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this research show that human resources are needed who have adequate competencies on top of technological developments so that implementing E-Government will be easier. Furthermore, it is necessary to have a budget and maximum facilities and infrastructure which can help government workers in providing services. The government must develop e-government, in which there must be channels that are able to answer the challenges of technological developments so that officials can easily adapt to existing developments.
Manajemen Perpajakan: Analisis Perencanaan Pajak Pertambahan Nilai di Indonesia (Kajian Literatur) Nariswari, Anindya; Ardelia, Sarah Selli; Wahono, Puji; Pahala, Indra
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2607

Abstract

Tax planning for Value Added Tax (VAT) in Indonesia is an important important aspect in managing company tax obligations efficiently. This study examines various VAT tax planning strategies, including the crediting of input tax, evaluation of VAT compensation, delaying the issuance of tax invoices, purchases from PKP sellers, and technical implementation. Through the application of these strategies, companies can reduce tax burdens legally, increase operational efficiency, and increase profitability. Research not only highlights the importance of tax planning in reducing tax obligations, but also provides practical guidelines to assist companies in managing their tax obligations more efficiently and effectively. In addition, research also shows how companies can use various tax incentives provided by the government to achieve these goals. The results of the study are known that strategic tax planning for VAT in Indonesia involves the use of tax incentives, ensuring the structure of transactions is optimized, and comply with relevant government laws and government policies related to VAT. Through effective VAT tax planning, companies can streamline their tax management, reduce tax burdens legally, and ultimately increase efficiency and profitability.
Analisis Peran Manajemen Risiko dalam Perpajakan: Perspektif dari Studi Literatur Ade Puspita, Reni Suwandi; Wahono, Puji; Pahala, Indra
Jurnal Wahana Akuntansi Vol 19 No 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.035

Abstract

This research aims to explore the role of risk management in the tax context through in-depth literature study analysis. In an increasingly complex and dynamic tax environment, risk management plays an important role in identifying, analyzing and managing risks related to tax compliance and fiscal management. Through a review of various literature, this research presents the main approaches in tax risk management, including risk identification techniques, risk assessment, and mitigation strategies implemented by tax authorities and taxpayers. Research findings show that tax risk management is not only important for mitigating potential financial losses and maintaining the law, but also for improving the efficiency of tax administration and optimizing tax strategies. In addition, this research reveals various challenges faced in implementing risk management and provides recommendations for further research which includes empirical studies and international comparisons to deepen understanding of best practices in risk management taxation. The conclusion of this research emphasizes the need for a more comprehensive integrated risk management strategy to increase the effectiveness of the tax system.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
CAKRAWALA Vol 11, No 2: Desember 2017
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.867 KB) | DOI: 10.32781/cakrawala.v11i2.19

Abstract

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
Peran Artificial Intelligence (AI) dalam Proses Pengambilan Keputusan terhadap Kinerja Organisasi: Analisis SLR Hendrian, Hendrian; Purwana, Dedi; Saparuddin, Saparuddin; Wahono, Puji
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1295

Abstract

The purpose of this research is to analyze the role of AI in decision-making on organizational performance. The method used is qualitative with secondary data. The data used is metadata on documents found on the Scopus website. The data was analyzed by the SLR method. The results of this study show that AI can help identify potential solutions by predicting the problems being studied by testing various variables and conditions in the simulation of organizational activities. AI can also improve performance through integration in decision-making.  However, not all roles performed by humans should be handled by AI, such as customer service. The use of AI agents as public service operators compared to human operators has a negative impact on the perception of the mutuality of public control in the organization-public relationship
Pemetaan Implikasi Cloud Accounting Dalam Pengambilan Keputusan Keuangan Perusahaan (Systematic Literature Review) Aryasari, Devita; Purwana, Dedy; Wahono, Puji; Muchtar, Saparuddin
MBIA Vol 23 No 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.3050

Abstract

This study uses a Systematic Literature Review (SLR) to explore the relationship between cloud accounting and corporate financial decision-making. Utilizing cloud accounting has significant implications for a company's financial decision-making. The findings of this study indicate that by adopting a cloud-based accounting system, companies may access financial data in real-time from many locations over the Internet. Optimize the operational efficiency of the company by providing integrated and online-accessible services. Enhancing the efficiency and flexibility in financial data management enables companies to respond to market changes more quickly and effectively. Efficiency and flexibility give decision-makers faster and easier access to financial information to make accurate strategic decisions. Keywords: Cloud Accounting, Financial Decision Making, Firm Performance Abstrak Penelitian ini menggunakan Systematic Literaure Review (SLR) yang mengeksplorasi hubungan antara cloud accounting dan pengambilan keputusan keuangan perusahaan. Penggunaan cloud accounting memiliki implikasi yang signifikan terhadap pengambilan keputusan keuangan dalam perusahaan. Hasil penelitian ini menunjukkan bahwa dengan mengadopsi sistem akuntansi berbasis cloud, perusahaan dapat mengakses data keuangan secara real-time dari berbagai lokasi melalui internet. meningkatkan efisiensi operasional perusahaan dengan menyediakan layanan yang terintegrasi dan dapat diakses secara online, meningkatkan efisiensi dan fleksibilitas dalam pengelolaan data keuangan, sehingga memungkinkan perusahaan untuk merespons perubahan pasar dengan lebih cepat dan lebih efektif. Hal ini memungkinkan para pengambil keputusan untuk memiliki akses yang lebih cepat dan mudah terhadap informasi keuangan yang diperlukan untuk membuat keputusan strategis yang tepat. Kata Kunci : Cloud Accounting, Pengambilan Keputusan Keuangan, Kinerja Perusahaan
Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
PELATIHAN SOFTWARE GRAMMARLY DAN MENDELEY UNTUK MENINGKATKAN KOMPETENSI PENELITIAN DI PERGURUAN TINGGI SWASTA Sumiati, Ati; Sariwulan, Tuty; Ulupui, I Gusti Ketut Agung; Handaru, Agung Wahyu; Dalimunthe, Sholatia; Wahono, Puji; Aditya, Shandy; Suherdi; Febrilia, Ika; Anggraini, Ratna; Prihatni, Rida; Syalsabila, Anis; Mufidah, Chusnanik; Maharani, Diva
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstract A research article is a scientific paper that contains the results of research conducted by a person or a group of researchers. With many research articles, the quality of life in the community will be better. However, in Indonesia itself, the publication of research results is still relatively low. This is due to the difficulty of writing articles. This difficulty is often found in lecturers and students, especially those experienced by students on private campuses such as Muhammadiyah Palopo University, Nahdlatul Ulama University of Indonesia, and Al-Azhar Islamic University Mataram. This activity is one of the efforts to overcome these problems. With this activity, it is hoped that participants can be helped using Software that supports research, such as Grammarly and Mendeley. Abstrak Artikel penelitian adalah sebuah karya tulis ilmiah yang berisi mengenai hasil penelitian yang dilakukan seorang ataupun sekelompok peneliti. Dengan banyak nya artikel penelitian, kualitas hidup masyarakat akan menjadi lebih baik. Namun di Indonesia sendiri, publikasi hasil penelitian ini masih terbilang rendah. Hal ini disebabkan karena adanya kesulitan dalam penulisan artikel. Kesulitan ini sering ditemukan pada dosen dan mahasiswa terutama yang dialami oleh mahasiswa di kampus swasta seperti Universitas Muhammadiyah Palopo, Universitas Nahdlatul Ulama Indonesia, dan Universitas Islam Al-Azhar Mataram. Kegiatan ini, merupakan salah satu upaya untuk mengatasi permasalahan tersebut. Dengan kegiatan ini, diharapkan peserta dapat terbantu dalam menggunakan Software yang menunjang penelitian seperti Grammarly, serta Mendeley.
Co-Authors Ade Puspita, Reni Suwandi Agung Wahyu Handaru Agustyana, Nurvanny Ajitama, Ombih Aprilliana, Diar Ardelia, Sarah Selli Arief, Deysa Rosiana Aryasari, Devita Aryo Prakoso ATI SUMIATI, ATI Dalimunthe, Sholatia Devi, Nadinda Kartika Dewi Susita Dewi, Ponco Endang Silaningsih Fad’li, Ghifari Aminudin Febrilia, Ika Hamonangan, Mahardhika Michael hasanah, Noor Hendrian Hendrian, Hendrian HENRY ERYANTO, HENRY I Gusti Ketut Agung Ulupui Ika Sisbintari Indra Pahala Karyadi, Hari Kazeka, Wahyu Kolin, Maria Delastrada Rina Lokaprasida, Prameshi Maharani, Diva Mardiani, Isni Marsofiyati Maulana Amirul Adha Muchtar, Saparuddin Mufidah, Chusnanik Mukhtar, Saparuddin Nariswari, Anindya Nisa, Karimatun Noval A, Muhamad Olivia, Putri Sarah Purwana E.S., Dedi Purwana, Dedy Rachman, Riza Aulia Ratna Anggraini Rebecha Prananta, Rebecha Rida Prihatni Roni Faslah Saparuddin Saparuddin Shandy Aditya, Shandy Suhartono Suherdi Sukma Dhaniswara, Angga Suparno Suparno Syalsabila, Anis Tuty Sariwulan, Tuty Zarah Puspitaningtyas Zuhdi, Amin