Efektivitas Pemanfaatan Dashboard Gaji di Kementerian Dalam Negeri pada Pengelolaan PPH 21 Uang Makan PNS dan P3K Berbasis Website

Abstract

SALFA ARSYA RIZKIYANSYAH. Efektivitas Pemanfaatan Dashboard Gaji di Kementerian Dalam Negeri pada Pengelolaan PPh 21 Uang Makan PNS dan P3K Berbasis Website. Dibimbing oleh D. Iwan Riswandi. Pengelolaan data uang makan pegawai di Kementerian Dalam Negeri sebelumnya masih dilakukan secara manual menggunakan Microsoft Excel, sehingga memicu risiko kesalahan hitung (human error), duplikasi data, dan keterlambatan pelaporan keuangan. Penelitian ini bertujuan untuk menjelaskan alur perancangan, menganalisis implementasi berdasarkan PMK Nomor 262/PMK.03/2010, serta mengukur tingkat efektivitas sistem informasi baru berbasis website. Metode pengembangan sistem yang digunakan adalah Framework for the Application of System Thinking (FAST) dengan pendekatan kualitatif dan pengujian fungsional berbasis Black Box Testing. Temuan terbaru penelitian menunjukkan bahwa sistemasi aktivitas manual menjadi website terintegrasi (menggunakan Visual Studio Code, NPM, dan Node.js 22.12+) berhasil mengotomatisasi perhitungan komponen gaji kotor, potongan PPh 21, dan gaji bersih pegawai secara real-time. Evaluasi berbasis metode PIECES membuktikan peningkatan signifikan pada aspek kinerja (performance), akurasi informasi (information), keamanan data (control), dan efisiensi waktu operasional, serta dilengkapi fitur peringatan dini (warning) otomatis jika terjadi kesalahan input nominal pajak yang bersifat final tersebut. Kata kunci: excel, pph 21, nominal, node js, pph final, website dashboard

SALFA ARSYA RIZKIYANSYAH. The Effectiveness of Using a Web-Based Salary Dashboard for Managing Article 21 Income Tax on Meal Allowances for Civil Servants and Government Employees with Employment Agreements (P3K) at the Ministry of Home Affairs. Supervised by D. Iwan Riswandi. The management of employee meal allowance data at the Ministry of Home Affairs was previously carried out manually using Microsoft Excel, thereby triggering the risk of calculation errors (human error), data duplication, and delays in financial reporting. This study aims to explain the design flow, analyze the implementation based on PMK Number 262/PMK.03/2010, and measure the effectiveness level of the new website-based information system. The system development method used is the Framework for the Application of System Thinking (FAST) with a qualitative approach and functional testing based on Black Box Testing. The latest research findings indicate that systemizing manual activities into an integrated website (using Visual Studio Code, NPM, and Node.js 22.12+) successfully automates the calculation of gross salary components, PPh 21 deductions, and employees' net salary in real-time. Evaluation based on the PIECES method proves a significant increase in the aspects of performance, information accuracy, data security (control), and operational time efficiency, while also featuring an automatic early warning system if errors occur in inputting the nominal amount of this final income tax Keywords: excel, pph 21, nominal, node.js, final income tax, website dashboard.