Irlan Fery - Academia.edu (original) (raw)
Papers by Irlan Fery
Information technology is developing so rapidly virtually, where technology allows users to inter... more Information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses so that the supply of goods becomes using, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The copid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Copid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are impor...
MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
The less difference between SAK and IFRS can provide benefits for stakeholders in commercial bank... more The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instrum...
Ilomata International Journal of Tax and Accounting, 2020
The function of the management accounting information system is very important in universities, a... more The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the ...
Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatulla Jakara, 2020
Fordema, Jun 1, 2014
Can be made to understand the system as a series of interrelated components, working together wit... more Can be made to understand the system as a series of interrelated components, working together withim a frame work of integrated stoges to achieve objectives previously set. Relationship with fixed assets and inventories, according to undang-undang no.22 of 1999 section 85 subsection (1) the property is used to serve the public interest can not be mortgages, and or transferable paragraph (2) the head area with the approval of partiament to esblish a decision on the letter (c) other legal action is to sell, pledge, denote swap and/or transfers autonomy necessary to implement the ability to monage fixed assets and inventories owned by the local area must have systems and procedures audit of fixed assets and inventory to realized some of the implementing regulations including government regulations republic of Indonesia No.105 of 2000 on the management and financial accountability area consisting of (a) the budget calculation (b) a momerandum of budget calculation (c) statement of cash flow (d) the balance sheet areas further in the explanation of article 38 letter (d/of the ring preparation of the balance sheet in accordance with governmental accounting standards in stages in accordance with condition of each area.
Ilomata International Journal of Tax and Accounting, 2021
The manifestation of regional financial autonomy can be seen in the regional financial accounting... more The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent a...
is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us, 2021
Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis,... more Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan dengan sistem pengendalian internal sebagai variabel moderasi untuk mengetahui berapa besar peran sistem pengendalian internal perusahaan agar kecurangan dapat diatasi. Data akuntansi dapat dijadikan sebagai alat untuk mengambil keputusan yang tepat dan cepat. Alat uji yang digunakan adalah regresi linier berganda, kemudian metode yang digunakan adalah metode deskriptif dan verifikasi. Penelitian dilakukan untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih yang bersifat independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Populasi penelitian ini adalah BUMN di provinsi Sumatera Selatan. Teknik pengumpulan data menggunakan kuesioner secara lansung dan via e-mail, dikumpulkan dari 45 BUMD. Sampel pada Populasi dalam penelitian ini adalah 65 unit terkait yaitu bagian IT, SDM, Penjualan, ...
The purpose of this study is to determine the effect of organizational commitment to the applicat... more The purpose of this study is to determine the effect of organizational commitment to the application of accounting information systems and their impact on corporate financial performance. The unit of analysis in this study is a state-owned enterprise in Indonesia. The results showed that organizational commitment has a significant effect on the application of management accounting system and its impact to the financial performance of the company
Research Journal of Finance and Accounting, 2015
The purpose of this study is an attempt to explain, tested empirically, user competence, software... more The purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%. Keywords : user competence, software, datadase, the quality of accounting information Shittim
Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perus... more Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perusahaan itu sendiri. Hal ini dilakukan untuk menghemat biaya, menggunakan fasilitas idle atau untuk mendapatkan kualitas bangunan yang lebih baik. Pencatatan aset yang dibuat oleh perusahaan itu sendiri dalam konstruksi dicatat sebesar biaya perolehannya, termasuk semua biaya yang dikeluarkan untuk membuat dan menyiapkan aset untuk digunakan sesuai dengan rencana. Akuisisi aset melalui sumbangan atau penemuan. Ketika aset diperoleh melalui donasi, tidak ada biaya yang dapat digunakan sebagai dasar untuk menghitungnya. Kadang-kadang, sumber daya berharga ditemukan di tanah yang sudah dimiliki. Temuan ini sangat meningkatkan nilai karena harga tanah tidak terpengaruh, sehingga mengabaikan peningkatan nilai. Apabila terjadi kegagalan dalam mengakui penemuan atau penambahan nilai, maka realitas ekonomi yang terjadi akan diabaikan dan cenderung menyatakan bahwa nilai aset perusahaan terlalu ren...
Penelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh efektivitas administrasi perpa... more Penelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh efektivitas administrasi perpajakan, kepatuhan wajib pajak, dan kemampuan manajemen pemerintahan terhadap penerimaan daerah khususnya pada sektor pajak hotel dan restoran. Jenis penelitian ini adalah deskriptif (descriptive) yang merupakan survey terhadap 30 kecamatan dari 121 kecamatan yang ada pada 8 kabupaten kota di wilayah provinsi Sumatera Selatan. Pengumpulan data dilakukan dengan teknik survey menggunakan instrumen kuisioner serta dilengkapi dengan wawancara yang dilaksanakan mulai bulan April 2009 sampai dengan Juni 2009. analisis data untuk pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukan bahwa ; efektivitas administrasi perpajakan pada 8 kabupaten kota di provinsi Sumatera Selatan sudah tergolong efektif, kepatuhan wajib pajak tergolong cukup patuh dan kemampuan manajemen pemerintahan pada daerah yang diteliti tergolong sudak baik. Seda...
I-Finance: a Research Journal on Islamic Finance
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati,... more Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur 1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia hertatilesi@yahoo.co.id : Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strateg...
Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544)
The purpose of this study is to determine the effect of Corporate Culture on Good Government Gove... more The purpose of this study is to determine the effect of Corporate Culture on Good Government Governance. The unit of analysis in this study is the regional government in South Sumatra, Palembang-Indonesia City. The results of the study show that the Corporate Culture has a significant effect on Good Government Governance which has characteristics possessed by someone to produce accurate information. Furthermore, it was found that corporate culture has implications for Good Government Governance.
Akuisisi: Jurnal Akuntansi
Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun... more Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
International Journal of Academic Research in Accounting, Finance and Management Sciences
Research Journal of Finance and Accounting, 2015
The purpose of this study is an attempt to explain, tested empirically, user competence, software... more The purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%.
Information technology is developing so rapidly virtually, where technology allows users to inter... more Information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses so that the supply of goods becomes using, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The copid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Copid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are impor...
MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
The less difference between SAK and IFRS can provide benefits for stakeholders in commercial bank... more The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instrum...
Ilomata International Journal of Tax and Accounting, 2020
The function of the management accounting information system is very important in universities, a... more The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the ...
Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatulla Jakara, 2020
Fordema, Jun 1, 2014
Can be made to understand the system as a series of interrelated components, working together wit... more Can be made to understand the system as a series of interrelated components, working together withim a frame work of integrated stoges to achieve objectives previously set. Relationship with fixed assets and inventories, according to undang-undang no.22 of 1999 section 85 subsection (1) the property is used to serve the public interest can not be mortgages, and or transferable paragraph (2) the head area with the approval of partiament to esblish a decision on the letter (c) other legal action is to sell, pledge, denote swap and/or transfers autonomy necessary to implement the ability to monage fixed assets and inventories owned by the local area must have systems and procedures audit of fixed assets and inventory to realized some of the implementing regulations including government regulations republic of Indonesia No.105 of 2000 on the management and financial accountability area consisting of (a) the budget calculation (b) a momerandum of budget calculation (c) statement of cash flow (d) the balance sheet areas further in the explanation of article 38 letter (d/of the ring preparation of the balance sheet in accordance with governmental accounting standards in stages in accordance with condition of each area.
Ilomata International Journal of Tax and Accounting, 2021
The manifestation of regional financial autonomy can be seen in the regional financial accounting... more The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent a...
is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us, 2021
Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis,... more Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan dengan sistem pengendalian internal sebagai variabel moderasi untuk mengetahui berapa besar peran sistem pengendalian internal perusahaan agar kecurangan dapat diatasi. Data akuntansi dapat dijadikan sebagai alat untuk mengambil keputusan yang tepat dan cepat. Alat uji yang digunakan adalah regresi linier berganda, kemudian metode yang digunakan adalah metode deskriptif dan verifikasi. Penelitian dilakukan untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih yang bersifat independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Populasi penelitian ini adalah BUMN di provinsi Sumatera Selatan. Teknik pengumpulan data menggunakan kuesioner secara lansung dan via e-mail, dikumpulkan dari 45 BUMD. Sampel pada Populasi dalam penelitian ini adalah 65 unit terkait yaitu bagian IT, SDM, Penjualan, ...
The purpose of this study is to determine the effect of organizational commitment to the applicat... more The purpose of this study is to determine the effect of organizational commitment to the application of accounting information systems and their impact on corporate financial performance. The unit of analysis in this study is a state-owned enterprise in Indonesia. The results showed that organizational commitment has a significant effect on the application of management accounting system and its impact to the financial performance of the company
Research Journal of Finance and Accounting, 2015
The purpose of this study is an attempt to explain, tested empirically, user competence, software... more The purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%. Keywords : user competence, software, datadase, the quality of accounting information Shittim
Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perus... more Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perusahaan itu sendiri. Hal ini dilakukan untuk menghemat biaya, menggunakan fasilitas idle atau untuk mendapatkan kualitas bangunan yang lebih baik. Pencatatan aset yang dibuat oleh perusahaan itu sendiri dalam konstruksi dicatat sebesar biaya perolehannya, termasuk semua biaya yang dikeluarkan untuk membuat dan menyiapkan aset untuk digunakan sesuai dengan rencana. Akuisisi aset melalui sumbangan atau penemuan. Ketika aset diperoleh melalui donasi, tidak ada biaya yang dapat digunakan sebagai dasar untuk menghitungnya. Kadang-kadang, sumber daya berharga ditemukan di tanah yang sudah dimiliki. Temuan ini sangat meningkatkan nilai karena harga tanah tidak terpengaruh, sehingga mengabaikan peningkatan nilai. Apabila terjadi kegagalan dalam mengakui penemuan atau penambahan nilai, maka realitas ekonomi yang terjadi akan diabaikan dan cenderung menyatakan bahwa nilai aset perusahaan terlalu ren...
Penelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh efektivitas administrasi perpa... more Penelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh efektivitas administrasi perpajakan, kepatuhan wajib pajak, dan kemampuan manajemen pemerintahan terhadap penerimaan daerah khususnya pada sektor pajak hotel dan restoran. Jenis penelitian ini adalah deskriptif (descriptive) yang merupakan survey terhadap 30 kecamatan dari 121 kecamatan yang ada pada 8 kabupaten kota di wilayah provinsi Sumatera Selatan. Pengumpulan data dilakukan dengan teknik survey menggunakan instrumen kuisioner serta dilengkapi dengan wawancara yang dilaksanakan mulai bulan April 2009 sampai dengan Juni 2009. analisis data untuk pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukan bahwa ; efektivitas administrasi perpajakan pada 8 kabupaten kota di provinsi Sumatera Selatan sudah tergolong efektif, kepatuhan wajib pajak tergolong cukup patuh dan kemampuan manajemen pemerintahan pada daerah yang diteliti tergolong sudak baik. Seda...
I-Finance: a Research Journal on Islamic Finance
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati,... more Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur 1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia hertatilesi@yahoo.co.id : Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strateg...
Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544)
The purpose of this study is to determine the effect of Corporate Culture on Good Government Gove... more The purpose of this study is to determine the effect of Corporate Culture on Good Government Governance. The unit of analysis in this study is the regional government in South Sumatra, Palembang-Indonesia City. The results of the study show that the Corporate Culture has a significant effect on Good Government Governance which has characteristics possessed by someone to produce accurate information. Furthermore, it was found that corporate culture has implications for Good Government Governance.
Akuisisi: Jurnal Akuntansi
Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun... more Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
International Journal of Academic Research in Accounting, Finance and Management Sciences
Research Journal of Finance and Accounting, 2015
The purpose of this study is an attempt to explain, tested empirically, user competence, software... more The purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%.