Publication Search

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.

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.

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.

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.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.

Technological developments are increasingly rapid, as evidenced by the large number of individuals and businesses from various industries who depend on computers to support their daily operations, as well as the small, medium and medium sectors. Large companies that already manage payroll processing tasks every month certainly require the use of computers so that the process can function properly. It is hoped that the web-based stationery sales information system at Istana Anugerah can stimulate public interest in purchasing the shop's merchandise. This information system is expected to facilitate consumers' ability to place orders from any location without having to physically visit the store, as well as facilitating the sales department's ability to produce sales reports more quickly and without errors.

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

MJM is a leading workshop in Malang that focuses on car repairs and is known for its reliable reputation and quality service on Jl. Lake Tondano Raya F5/A26, Sawojajar. These workshops offer a variety of services, from engine to car body repairs, which makes manual transactions difficult and time-consuming due to increased service and cost complexity. This research aims to simplify transaction and operational processes in MJM workshops by developing supporting applications that include recording customer transactions, spare parts stock management, monitoring employee attendance, and mechanic payroll. The information technology provided can improve service quality, optimize operations, strengthen competitiveness, enable a sustainable approach, increase data accuracy, and support more timely decisions. The methodology used is waterfall, which follows a certain flow process starting from requirements analysis, planning, design, software development, testing, to the maintenance stage. The research focus is on the initial development of the system to ensure that the system functions well in the maintenance phase. The Operational Management Information System designed for MJM workshops includes important features such as recording spare parts, purchase and sale transactions for spare parts, service and car wash transactions, stock taking records, management of damaged or lost goods, stock cards, cash flow, and reports. transaction. This system is expected to reduce manual errors, provide better service, and improve overall operational performance.    

An employee payroll information system is an important component in an organization for managing employee salary data and payments effectively and efficiently. This research aims to analyze the factors that influence the success of employee payroll information system project management. The research method used is the waterfall method, which includes planning stages, needs analysis, system design, implementation, as well as testing and evaluation. This system is designed to automate the payroll process, from calculating salaries, withholding taxes, to creating financial reports. With this information system, it is hoped that it can reduce human error in the payroll process and increase employee satisfaction through transparency and accuracy of salary data. Where the implementation results show a significant increase in the speed and accuracy of payroll. Key factors for the success of this project include active involvement of stakeholders, use of appropriate technology, and effective risk management.

 PT Hong Xin Printing Equipment is encountering obstacles in improving operational efficiency and managing human resources in the digital age. Despite the use of a fingerprint attendance system, there are concerns about errors and reduced efficiency due to manual data processing. Additional challenges arise when recording attendance for employees on business trips and manually calculating leave. To tackle these issues, the company is planning to create a web-based payroll system that will automate payroll, attendance, and leave management. The implementation of this system is anticipated to enhance efficiency and accuracy, thereby allowing the company to maintain its competitiveness in the market.

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.

This study aims to analyze the application of the cash sales, cash receipts, payroll, purchase of raw materials, and inventory of trade goods accounting system at STEIGEN Company. The research employs a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate and not in line with generally accepted accounting principles. Based on the study's results, it is recommended that STEIGEN Company makes improvements to the accounting system to optimize operational processes. An in-depth analysis of the cash sales system, cash receipts, payroll, purchase of raw materials, and inventory of trade goods forms the basis for a better understanding of designing, implementing, and maintaining an effective and efficient accounting system in the dynamic business environment.

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.