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All Journal Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Muria Jurnal Layanan Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Advantage: Journal of Management and Business Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan
Amirul Bahar
Universitas Sriwijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KUALITAS SISTEM, INFORMASI, LAYANAN, DAN PERCEIVED COERCION TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA CORETAX Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.11116

Abstract

This study aims to analyze the influence of system quality, information quality, service quality, and perceived coercion on taxpayer satisfaction among CoreTax users and to expand the application of the Information System Success Model to the context of mandatory system use. The research method used was a quantitative approach, collecting primary data through questionnaires from 119 taxpayers using CoreTax. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.2, through testing of measurement and structural models. The results indicate that system quality and information quality have a positive and significant effect on taxpayer satisfaction among CoreTax users, while service quality and perceived coercion do not significantly influence taxpayer satisfaction. Information quality is the most dominant variable influencing taxpayer satisfaction, demonstrating the importance of accuracy, completeness, relevance, and ease of understanding of information in supporting the fulfillment of tax obligations. The conclusion of this study indicates that the success of CoreTax implementation is determined more by the system's ability to provide quality tax information and effective system performance than by supporting service factors or perceived coercion in using the system. Keywords: Coretax; Taxpayer Satisfaction, Information Quality, Service Quality, System Quality
TRANSFORMASI DIGITAL DAN ADOPSI ARTIFICIAL INTELLIGENCE DALAM PRAKTIK AUDIT LAPORAN KEUANGAN: SEBUAH SYSTEMATIC LITERATURE REVIEW Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1500

Abstract

Indonesian-language abstracts were written using Times New Roman-10. Spacing between lines 1 space. Abstracts contain 150-250 words and consist of a maximum of 1 paragraph, which contains background and purpose (is the core of the preliminary explanation), research methods, and research results. The development of digital transformation and the application of Artificial Intelligence (AI) have shifted the paradigm of financial statement audits toward a more intelligent and data-driven system. However, the level of readiness of the auditor profession and the effectiveness of its implementation still vary across contexts. This study seeks to delineate research trends concerning AI in digital audits from 2020 to 2025, evaluate the methodologies and principal findings of current studies, and formulate a conceptual framework for future research trajectories. The method used is a Systematic Literature Review (SLR) based on 13 relevant international journal articles, accompanied by bibliometric analysis using VOSviewer software to map themes and relationships between research topics. The results show that research on AI-based audits has evolved from a conceptual approach to empirical analysis that assesses the impact of technology on audit quality, efficiency, and organizational governance. Three key dimensions that determine the success of digital audits are technology, human competency, and organizational governance, which are then integrated in the Digital–AI–Audit Integration Framework (DAA-IF) conceptual model. This study provides a theoretical contribution by outlining the research development map and offering new research directions to strengthen audit governance in the era of artificial intelligence.
Financial Resilience and Cash Flow Volatility: Strategies to Improve the Financial Performance of Manufacturing Companies Tabah Rizki; Amirul Bahar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v8svaa79

Abstract

This study aims to analyze the effect of financial resilience (FR) and cash flow volatility (CFV) on financial performance, as measured by Return on Assets (ROA), in manufacturing companies in Indonesia during the period 2020–2024. The study uses a descriptive quantitative approach with secondary data from 200 observations of financial statements. The analysis was conducted using multiple regression to test the partial and simultaneous effects of FR and CFV on ROA. The results show that financial resilience has a positive and significant effect on financial performance, while cash flow volatility has a negative and significant effect. Simultaneously, FR and CFV were proven to have a significant effect on ROA, emphasizing the importance of integrated management of financial resilience and cash flow stability. These findings provide an understanding that companies that are able to maintain financial resilience while stabilizing cash flow not only increase profitability but are also able to minimize liquidity risk, reduce revenue uncertainty, and reduce potential conflicts of interest between managers and shareholders, resulting in more sustainable financial performance.
ANALISIS EFISIENSI PERUSAHAAN TEMBAKAU DI INDONESIA TAHUN 2024: STUDI DATA ENVELOPMENT ANALYSIS Amirul Bahar; Muhammad Prans Panca Renta; Nurul Syahbela
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5279

Abstract

Industri tembakau di Indonesia menghadapi tekanan regulasi dan persaingan yang menuntut pengelolaan sumber daya secara efisien. Oleh karena itu, pengukuran efisiensi teknis menjadi penting untuk menilai kinerja perusahaan. Penelitian ini menggunakan metode Data Envelopment Analysis (DEA) terhadap empat perusahaan tembakau yang terdaftar di Bursa Efek Indonesia, yaitu GGRM, HMSP, WIIM, dan ITIC. Input yang digunakan meliputi total aset, beban operasional, dan jumlah tenaga kerja, sedangkan output terdiri atas laba bersih dan pendapatan. Hasil analisis menunjukkan nilai efisiensi rata-rata sebesar 0,950. GGRM, HMSP, dan ITIC dinyatakan efisien dengan skor 1,000, sedangkan WIIM belum efisien dengan skor 0,801 akibat penggunaan input yang relatif berlebihan dan pendapatan yang belum optimal. Metode DEA efektif dalam mengidentifikasi efisiensi dan sumber inefisiensi perusahaan tembakau serta memberikan dasar perbaikan kinerja manajerial
Analisis Kinerja Perusahaan Sektor Semen di Indonesia Dengan Pendekatan Data Envelopment Analysis Amirul Bahar; Ahmad Syaifullah
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.285

Abstract

The cement industry is one of the strategic sectors that supports infrastructure development and national economic growth. Increasing competition and persistent oversupply issues require cement companies to maintain efficiency and performance in order to remain competitive in the market. This study employs the Data Envelopment Analysis (DEA) approach using the CCR (Constant Return to Scale) model to measure the relative efficiency levels of cement companies in Indonesia. Secondary data were obtained from financial reports, with input variables consisting of total assets, operating expenses, and the number of employees, while the output variable used was net income. The analysis results indicate variations in efficiency levels across companies. Some firms achieved an efficiency score of 1.000 (efficient), while others remained below the optimal efficiency standard. These findings highlight differences in resource utilization and operational performance among firms. This study also provides recommendations and improvement strategies to help companies achieve more efficient and optimal performance.
Mengukur kinerja keuangan perbankan milik negara Indonesia di tengah perlambatan ekonomi: Measuring the financial performance of Indonesian state-owned banks amid economic slowdown Amirul Bahar
Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan Vol. 3 No. 2 (2026): September 2026
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/kpsbsl.v3i2.177

Abstract

This study aims to analyze the financial performance of state-owned banks in Indonesia amid the economic slowdown, as indicated by GDP growth of approximately 4.8% in 2025. The research employs a descriptive quantitative approach using secondary data obtained from the financial statements of government-owned banks, as well as publications from the Financial Services Authority (OJK) and Bank Indonesia for the 2023–2025 period. The analysis focuses on profitability ratios (ROA, ROE, NIM), liquidity (LDR), and efficiency (CIR). The results show that despite the economic slowdown in 2024 until 2025, its impact on the financial performance of state-owned banks is relatively moderate. Overall, the banking sector remains stable, although there are indications of declining profitability. The implications of this study highlight the importance of improving operational efficiency, strengthening digitalization strategies, and diversifying revenue sources to maintain resilience and financial performance amid economic pressures.===Penelitian ini bertujuan untuk menganalisis kinerja keuangan perbankan milik negara di Indonesia di tengah perlambatan ekonomi yang ditandai dengan pertumbuhan PDB sekitar 4,8% pada tahun 2025. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan bank milik pemerintah serta publikasi OJK dan Bank Indonesia periode 2023–2025. Analisis dilakukan terhadap rasio profitabilitas (ROA, ROE, NIM), likuiditas (LDR), dan efisiensi (CIR). Hasil penelitian menunjukkan bahwa meskipun terjadi perlambatan ekonomi pada tahun 2024 sampai dengan 2025, dampaknya terhadap kinerja keuangan perbankan milik negara relatif moderat, di mana sektor perbankan tetap menunjukkan kondisi yang stabil, meskipun terdapat indikasi penurunan pada aspek profitabilitas. Implikasi penelitian ini menekankan pentingnya peningkatan efisiensi operasional, penguatan strategi digitalisasi, serta diversifikasi sumber pendapatan untuk menjaga ketahanan dan kinerja keuangan perbankan di tengah tekanan ekonomi.
Pelatihan Penyusunan Laporan Keuangan Digital bagi UMKM melalui Aplikasi Buku Warung Patmawati Patmawati; Muhammad Prans Panca Renta; Listiarini Listiarini; Amirul Bahar
Muria Jurnal Layanan Masyarakat Vol. 8 No. 2 (2026): September 2026
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v8i2.17389

Abstract

MSMEs play a vital role in the national economy by creating employment and supporting regional economic development. However, many MSME actors still face difficulties in preparing financial statements according to applicable standards. This community service activity continues a previous program on digital financial transaction recording, which had not yet provided in-depth application training. Therefore, the program focused on training MSMEs in Muara Penimbung Ulu Village to prepare financial statements using the Buku Warung application. The activity aimed to improve participants’ knowledge and skills in recording transactions and preparing digital financial reports. A participatory approach was applied through socialization, training, practice, mentoring, and evaluation. The stages included an introduction to financial statements, installation tutorials for Buku Warung, direct transaction-recording practice, and evaluation using pre-tests and post-tests. The results showed a significant improvement in participants’ understanding, increasing from 15% before training to 75% afterward. Participants were also able to record transactions and prepare simple financial reports independently. The use of digital applications proved effective in making financial management more practical, systematic, and efficient. Program sustainability is carried out through follow-up mentoring and the establishment of a digital MSME discussion forum as a platform for sharing experiences, consultation, and strengthening financial management skills. This program is expected to encourage MSMEs to improve the quality of their financial administration and support accurate and sustainable business decision-making.
Analisis Kinerja Keuangan Sektor Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Sebelum dan Setelah Covid 19 Amirul Bahar
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 17 No 2 (2025): Akuntabilitas
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/jhw93h03

Abstract

Pandemi COVID-19 berdampak signifikan pada kinerja keuangan sektor kesehatan, terutama rumah sakit, melalui peningkatan biaya operasional, penurunan pasien non-COVID, dan perubahan kebijakan pembiayaan. Penelitian ini bertujuan menganalisis perubahan kinerja keuangan rumah sakit yang terdaftar di Bursa Efek Indonesia (BEI) sebelum, selama, dan sesudah pandemi. Metode yang digunakan adalah kuantitatif deskriptif-komparatif dengan analisis rasio keuangan menggunakan data sekunder laporan keuangan periode 2018–2024. Rasio yang dianalisis meliputi ROA, ROE, NPM, CR, dan DER. Hasil penelitian menunjukkan adanya peningkatan profitabilitas dan solvabilitas rumah sakit pascapandemi, menandakan efisiensi operasional dan penguatan manajemen keuangan. Namun, likuiditas mengalami fluktuasi akibat tingginya biaya dan perubahan struktur pendapatan. Rumah sakit besar PT Siloam International Hospitals Tbk. (SILO) menunjukkan pemulihan lebih cepat dibanding rumah sakit kecil.
Co-Authors Ahmad Syaifullah Listiarini Listiarini Muhammad Prans Panca Renta Nurul Syahbela Patmawati Patmawati Tabah Rizki