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The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Digital transformation in the management of personnel administration at the Environment, Forestry, and Land Service of Central Papua Province has brought significant changes in the employee payroll and attendance system. This study aims to design and implement an integrated attendance data recap-based payroll information system. The research method used is the Waterfall approach, which includes needs analysis, system design, and implementation. The results of the study indicate that the developed system is able to increase efficiency and accuracy in managing attendance data and calculating salaries, as well as minimizing human error. In addition, the application of web-based technology with geolocation features allows real-time attendance monitoring, which is very important for employees working in the field. However, challenges in technology adoption, such as limited infrastructure and low technological literacy among employees, still need to be overcome. This study is expected to contribute to creating a more professional, transparent, and accountable human resource governance.

This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

The manual submission of employee complaints often leads to slow handling, disorganized documentation, and limited transparency regarding complaint progress. These issues hinder internal communication and reduce the effectiveness of administrative processes. This study aims to design and implement a Web-Based Employee Complaint Submission System using PHP and the Bootstrap framework to improve efficiency and accuracy in managing complaints. The system supports three main categories of complaints: payroll, occupational safety and health, and work facilities. It also enables employees to track complaint status through request, approved, and rejected indicators. Administrators can manage user accounts and generate official follow-up letters. Implementation results show that the system improves data recording, enhances documentation order, and increases transparency in complaint handling. Overall, the system facilitates more structured, efficient, and traceable communication between employees and management, supporting better corporate governance.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study aims to design and implement a web-based employee attendance system with selfie at PT Gunung Selatan. The system was developed as a solution to common issues in manual attendance processes, such as fraud, location limitations, and low time efficiency. Using a Research and Development (RAD) approach and prototyping method, the system was built iteratively with integrated technologies including facial recognition, liveness detection, and GPS. Key features include real-time attendance logging, online leave requests, and integrated attendance reporting. The implementation results show significant improvements in operational efficiency, data accuracy, and transparency in employee attendance management. The system also has the potential for further integration with HR and payroll systems.

The manual payroll process for honorary staff at the Department of Trade of Nabire Regency often leads to calculation errors and administrative delays, affecting employee satisfaction. This study aims to develop a more efficient and accurate payroll information system. The system is designed using the Java programming language and MySQL database, following the Waterfall development method. Through requirements analysis, design, implementation, testing, and evaluation, the system has been developed to improve the accuracy and effectiveness of the payroll process. Test results show that the system successfully reduces calculation errors by up to 90% and shortens the payroll processing time. Therefore, this system is expected to be a practical solution for the Department of Trade to manage honorary staff payments more effectively.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

In the era of rapid digitalization, the utilization of information technology in human resource management has become increasingly essential. This study examines the implementation of the Mekari Talenta digital attendance system in managing employee attendance administration at PT Hutama Marga Waskita. The objective of this research is to understand the extent of the system's application within the company, identify challenges encountered during its implementation, and explore the strategies employed to overcome these obstacles. Data were collected through interviews, observations, and documentation, involving both primary and secondary sources to gain a comprehensive understanding. The findings reveal that the transition from manual to digital attendance systems presents several challenges, including user negligence in recording attendance, an organizational culture that is not yet fully adaptive to digital systems, and the absence of automatic reminder features. Despite these challenges, the system offers significant benefits such as expediting attendance recap processes, integration with payroll, and providing flexible access to attendance through mobile devices. This research contributes to the existing literature on digital attendance management and provides recommendations for optimizing the use of digital attendance systems in modern workplaces.  

The advancement of information technology has encouraged companies to enhance operational efficiency through computerized systems, particularly in human resource management. PT Volar Mekanikal Teknologi x Luminous Creation faces challenges in manual attendance recording, unsystematic leave management, and a payroll system that lacks integration. Therefore, this study aims to design and implement a web-based Employee Management Information System using the Extreme Programming (XP) methodology. The system focuses on three main features: attendance tracking using GPS and selfie verification, online leave applications, and automated payroll calculation integrated with attendance data. The system development process includes planning, design using Unified Modeling Language (UML), coding with the Laravel framework and MySQL database, and testing through the Black-Box method. The implementation results show that the system effectively improves efficiency and accuracy in employee management, while also supporting the company’s operational activities in a more professional and structured manner.  

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.

An effective and accurate employee payroll application is crucial to support the operations of the Department of Agriculture, Food, Marine, and Fisheries of Central Papua Province. This study aims to develop a payroll application system using the Laravel framework that can assist in the payroll management process more efficiently and structurally. The methodology used includes needs analysis, system design, implementation, and testing. The results show that this application can improve efficiency and accuracy in employee payroll management in the relevant department. The implementation of this application is also expected to reduce manual errors and enhance transparency in the payroll process.

Managing employee payroll is a crucial aspect in agency administration, including at the Kimi Nabire Community Health Center. The manual payroll system that is still used often causes problems such as calculation errors, late payments and lack of transparency. This research aims to design and develop a website-based payroll application to increase efficiency, accuracy and transparency in payroll management. This application was developed using the waterfall method with PHP and MySQL-based technology, and is designed to be accessed by administration and branch heads. The main features provided include managing employee data, automatic salary calculations, creating digital pay slips, and real-time payroll reports. Test results show that this application is able to reduce calculation errors and speed up the pay slip distribution process. With this application, it is hoped that the Kimi Nabire Community Health Center can manage payroll more efficiently and accurately, as well as becoming a reference for other agencies facing similar problems. This research contributes to the development of a website-based payroll management information system, both academically and practically.

Human Resource Management (HRM) is a very important part of an organization. In the digital era, HRM can be done more efficiently through mobile applications that allow access to employee data, HRM processes, or online attendance. However, the ability of an HRM mobile application to succeed depends on the usability factor or ease of use by users.  Talenta is one of Mekari's business platforms that provides a complete solution for all Human Resources (HR) and payroll management issues. Talenta is an application that will be used for Usability Testing using Cognitive Walkthrough. The initial stage in starting Usability Testing on the mobile-based Talenta application with the Cognitive Walkthrough method begins with conducting a literature study, learning the system or application, then making scenario questions based on the system. Then, respondents will be asked to complete the scenario questions. The scenario data collected includes; data on success in completing the scenario, data on errors in completing the scenario, and data on the time required to complete the scenario. Finally, the interview stage will be continued with the respondents on the scenarios that have been carried out. The scenario and interview data will be analyzed to calculate the effectiveness and efficiency aspects of the Talenta application. After the analysis stage, users will be given a System Usability Scale (SUS) questionnaire to be answered using Google Form using a Likert scale. The results of the questionnaire will be analyzed using SUS calculations, and then suggestions and conclusions will be given in the aspect of user learning ability. After usability testing of Talenta mobile application using Cognitive Walkthrough and SUS methods, the following results were obtained: 78% effectiveness; 0.10 seconds efficiency; and 67 learning ability level. Talenta has met the usability criteria for mobile applications in general, including effectiveness and efficiency in using the ISO 9241-11 model. However, there are still shortcomings in the user learnability level. To improve the usability of this application, it is recommended to change the layout, menu, add features, as well as clarify some display features.

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

The Personnel Management Information System (SIMPEG) is a technology-based application used to manage personnel data in a centralized, efficient, and accurate manner. SIMPEG enables various administrative processes, such as payroll, promotions, and employee data management, to be automated, which were previously done manually and prone to errors. This study discusses the concept of SIMPEG, its implementation stages, and its benefits in improving efficiency, data accuracy, service transparency, quick decision-making, and centralized resource management. The research findings show that SIMPEG reduces manual workload, enhances the accuracy and speed of access to employee data, and supports better and more timely decision-making. In addition, SIMPEG increases transparency in administrative processes, reduces operational costs, and strengthens public trust in government institutions. However, the successful implementation of SIMPEG depends on the readiness of technological infrastructure and user training. Therefore, infrastructure development and training are crucial to optimizing SIMPEG use throughout Indonesia.

Madrasah Ta'hiliyah Ibrahimy, part of the Salafiyah Syafi'iyah Islamic Boarding School, is a semi-formal educational institution founded in 1986 by KH. Saifuddin Maksum. This institution focuses on student education and is under the coordination of the Ibrahimy Islamic Institute (IAII). One of the main problems faced by Madrasah Ta'hiliyah is the inaccuracy in the teacher and staff payroll system, which is caused by the lack of a standardized and transparent system. Errors in calculating salaries and determining reward criteria often result in injustice, where teachers with higher experience and qualifications receive disproportionate salaries, thus reducing motivation and affecting the quality of teaching. The system method uses the waterfall model and system modeling uses use case diagrams, class diagrams, and activity diagrams. And the results of this study are in the form of an e-barokah application design.