Electronic, Business, Management and Technology Journal

PPH 21 Tax Calculation Application for Permanent Employees at The Bandung Regency Fire Service

Sandra Kirani — 2024-07-25

This study aims to create a software application that can accurately compute PPh 21 (income tax) for full-time employees at the Bandung Regency Fire Department. The development process will utilize an Object-Oriented Analysis and Design (OOAD) System Development approach. The primary aim of this study is to mechanize the computation of PPh 21 in compliance with relevant tax statutes while streamlining tax and payroll administration at the organization.

The development methodology comprises five primary phases: requirements analysis, system design, implementation, testing, and assessment. During the requirements analysis phase, data is gathered through interviews, observations, and literature research to comprehend the system's functional and non-functional requirements. The system design step entails developing a system architectural design that includes class, use case, and interaction diagrams to guarantee that the system fulfills the given requirements. Implementation involves creating program code based on the design and integrating system components.

The testing phase encompasses unit, integration, system, and acceptance testing to verify that the system operates as intended and is error-free. The evaluation phase incorporates the participation of end users to gather input on the system's usability, efficiency, and precision and introduce enhancements prior to its complete implementation.

The research findings demonstrate that using this internet-based application can enhance the effectiveness and precision of tax computations, mitigate the likelihood of data loss, and facilitate heightened job efficiency at the Bandung Regency Fire Department. This application is anticipated to favorably impact tax and payroll management at the agency while also enhancing the quality of public services through digitalization and technological innovation.

Application Of Vat Calculations, PPh Article 22, and PPh Article 23 On the Procurement of Goods/Services

Nur Fitriani — 2024-07-25

The Lagadar Village Office still uses a manual approach to calculate taxes on acquiring goods and services. This condition involves using a calculator and recording the calculations in a notebook. Consequently, the Treasurer frequently made errors while performing computations, whether misclassifying the tax type or inaccurately incorporating the tax rate. Moreover, the requirement to input tax computation data again before printing creates a challenge for the Treasurer in locating the necessary information in the notebook for monthly reporting to the leadership. Hence, there is a requirement for a system that can simplify the Treasurer's task of calculating and summarizing the tax data. This project aims to develop apps that can accurately compute value-added tax, income tax 22, and income tax 23 for the acquisition of goods and services. The employed research methodology is the descriptive research method. The system development method employed is the Object-Oriented Analysis and Design (OOAD) model system development method. The system design employs a web programming language integrated with the Codeigniter framework, utilizes a MySQL database, and employs the Visual Studio Code text editor for development purposes.

A research study has led to developing an application at the Lagadar Village Office. This application, designed to calculate Value Added Tax, Article 22 Income Tax, and Article 23 Income Tax for procuring goods and services, is a significant step towards more efficient tax calculations. Its purpose is to assist the Treasurer in efficiently calculating, collecting, recording, and reporting tax calculation data, ensuring accurate and organized records in the system. Research-based recommendations for further development of the application include the creation of an application landing page that provides information on taxation. This will enable application users to stay updated on the latest government regulations pertaining to taxation, particularly for Village Offices. This application not only simplifies the Treasurer's tasks but also ensures accurate and up-to-date tax calculations, instilling a sense of optimism for the future of tax management at the Lagadar Village Office.

Predictive Analytics of Dental and Oral Health Using Dempster Shafer Parameters at Pelita Bunda Clinic

Najmah Halimatusa’idah — 2024-07-25

This study aims to provide a precise and analytical approach to predicting dental and oral health. This condition will be achieved by utilizing the Dempster-Shafer parameters at the Pelita Bunda Clinic. Maintaining dental and oral health is crucial for overall well-being. Nevertheless, making treatment decisions is frequently challenging due to aspects that need clarification and cannot be measured. The Dempster-Shafer method is a highly efficient approach for handling situations with uncertainty. This strategy can employ data in the form of hypotheses and leverage probability theory to amalgamate and analyze unclear information. The study demonstrates the effectiveness of the analytical prediction approach for dental and oral health utilizing the Dempster-Shafer parameters at Pelita Bunda Clinic in forecasting patients' dental and oral health state. Employing this approach can assist dentists in making treatment decisions with greater accuracy and efficiency.

The Impact of Technology Utilization and Digital Literacy on The Satisfaction of Adopting Campus Information Systems

Iwan Sidharta — 2024-07-25

In the realm of education, digital literacy encompasses various aspects such as ensuring equitable access to technology, nurturing critical thinking abilities, cultivating information literacy, and instilling responsible digital citizenship. These endeavors aim to equip individuals with the essential skills and knowledge needed to effectively and responsibly navigate the vast realm of digital information. The research aims to explore the impact of technology utilization and digital literacy on the satisfaction of adopting campus information systems. The author employed a non-parametric approach, specifically PLS-SEM, in this study by conducting a survey among students who have utilized the campus information system. The research involved a total of 243 student respondents who participated through a Google Form. The validity and reliability testing indicated that the data collected was both valid and reliable. Subsequently, the author proceeded to analyze the data using Partial Least Squares. The statistical analysis of the data revealed significant evidence that the utilization of technology, as indicated by Performance Expectancy, Effort Expectancy, and Digital Literacy, influences users' attitudes towards the campus information system, ultimately impacting user satisfaction.

The originality and value of the findings lie in their contribution to the existing body of knowledge in the field. The research sheds light on the relationship between technology utilization, digital literacy, attitudes towards the campus information system, and user satisfaction. By identifying and demonstrating the significant impact of these factors, the findings provide valuable insights for academia, practitioners, and decision-makers in enhancing technology adoption and improving user experiences in the educational context. Additionally, the research adds to the literature by utilizing a non-parametric approach and incorporating a large number of student respondents, thereby strengthening the validity and generalizability of the findings.

One constraint of this research is its reliance on self-reported data, which has the potential to introduce biases and inaccuracies due to the subjective nature of respondents. Furthermore, the study solely focused on the perspectives of students who have already adopted the campus information system, potentially disregarding the viewpoints and experiences of non-users. Although the sample size of respondents was considerable, it may not fully represent the entire student population, thus limiting the generalizability of the findings. Additionally, since the research was carried out within a specific educational context, the applicability of the results to other settings or institutions may be constrained. To overcome these limitations, future studies could employ a variety of data collection methods, such as longitudinal designs, and include a more comprehensive and diverse range of participants.

The Influence of Intrinsic Motivation and Compensation on Employee Performance

Liza Novia Qulsum — 2024-07-25

This study was undertaken to investigate the impact of intrinsic motivation and compensation on employee performance at a fashion company in Bandung City. This research investigates the elements that exert the greatest influence on employee performance in a fashion firm in the city of Bandung. Specifically, it focuses on the relationship between intrinsic motivation and compensation. The study involves 53 employees who will be surveyed using a questionnaire.

Research utilizing route analysis indicates that the Intrinsic Motivation variable (X1) has a direct influence of 0.268 or 26.8%, an indirect influence through its link with Compensation (X2) of 0.163 or 16.3%, and a total influence of 0.431 or 43.1%. The Compensation Variable (X2) has a direct influence of 0.176 or 17.6%, an indirect influence through its relationship with Intrinsic Motivation (X1) of 0.163 or 16.3%, and a total influence of 0.339 or 33.9%. The coefficient of determination (R square) expresses the percentage that represents the magnitude of the contribution of the independent variables, Intrinsic Motivation and Compensation, which is 0.770 or 77%. The remaining 23% represents the influence of other factors on employee performance that were not studied, indicated by the value Ɛ = 0.230 or 23%. In relation to the research findings, it is recommended to focus on enhancing Employee Performance by addressing Intrinsic Motivation and Compensation.

Analysis Of Variance in Realization of Spending Budget at Class II Bandung Port Health Office

Dedi Karmana — 2024-07-25

This study uses quantitative descriptive techniques to examine the fluctuations in budget implementation at the Bandung Class II Port Health Office from 2020 to 2023. The data was collected using observation, interviews, documentation, and web data searches. The research findings indicate variations in the actualization of the budget from one year to another. The budget realization rate 2020 stood at 92.75%, indicating a high-efficiency level in budget utilization despite challenges encountered in buying items and implementing programs. The budget realization for 2021 witnessed a notable increase to 95.78% owing to enhancements in the planning and monitoring system and enhanced interdepartmental coordination.

Nevertheless, the percentage of realization is expected to experience a minor decline to 95.08% in 2022 due to technical issues in procurement and alterations in policy. 2023, there was a further decline, with a budget realization rate of 92.59%. This fall was primarily due to economic instability and changes in the organizational structure.

Variance analysis reveals that specific spending categories routinely exhibit discrepancies between the intended budget and its implementation, including the amount allocated for training and human resource development. The variation results from shifts in priorities, limitations in time, and challenges encountered during the program's implementation. Managerial and technical capacity in financial management is a factor that affects variation. Despite implementing financial management training, there is still room for improvement. The findings of this study emphasize the necessity for enhancements in the budget planning procedure that are characterized by greater participation, stricter budget monitoring, higher utilization of information technology, and enhanced managerial and technical proficiency.

This study offers a thorough analysis of the fluctuations in budget implementation and the factors that impact it, along with suggestions for enhancing the efficiency and efficacy of budget utilization at the Bandung Class II Port Health Office. By gaining a more profound comprehension of budget realization variances, these agencies can develop more efficient techniques to oversee their budgets, enhance accountability and transparency, and deliver superior public services. This research aims to serve as assessment and reference material for relevant agencies, assisting in enhancing budget management and significantly contributing to public health at ports.