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All Journal Jurnal Bisnis dan Manajemen Journal of Business & Banking Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Doktor Manajemen (JDM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JCA (Jurnal Cendekia Akuntansi) Social Science Studies Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Environmental Research Journal of Scientific Insights
Ifan Wicaksana Siregar
Universitas Jenderal Achmad Yani
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From Manual to Digital: Modernizing the Sales Recording System for Growth at MSME Rumah Abon Yuniarto, Aflah Ananda; Siregar , Ifan Wicaksana
Journal of Scientific Insights Vol. 2 No. 5 (2025): Available online
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v2i5.537

Abstract

This study explores the process of digital transformation in sales recording systems within Micro, Small, and Medium Enterprises (MSMEs), focusing on the case of Rumah Abon, a traditional food business in Indonesia. Despite MSMEs’ vital contribution to the national economy, many still rely on manual recording methods, which create risks of human error, inefficiency, and poor decision-making capacity. Using a qualitative descriptive case study approach, data were collected through in-depth interviews, observation, and documentation involving eight key informants directly engaged in the sales cycle. The findings reveal systemic inefficiencies across six critical stages of the sales process: order acceptance, sales processing, shipping, cash receipts, internal control, and reporting. Manual practices led to fragmented information, weak internal controls, and limited analytical capabilities, ultimately constraining business growth. The study concludes that transitioning to a digital accounting information system significantly enhances recording accuracy, operational efficiency, and managerial decision-making. Theoretically, this research contributes to the literature by integrating the System Development Life Cycle (SDLC) and Technology Acceptance Model (TAM) to analyze the transition phase from manual to digital systems. Practically, it provides MSME owners, software developers, and policymakers with strategic insights and recommendations to ensure that digitalization is not merely technological adoption but a holistic process of organizational transformation.
Komparasi Kinerja Keuangan Menggunakan Metode Camel pada Bank Konvensional dan Bank Digital Tahun 2021-2024 Selama Masa Pandemi dan Transisi Pandemi Covid-19 Fidela Rizki Ananda; Ifan Wicaksana Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9708

Abstract

This study aims to compare the financial performance of conventional and digital banks in Indonesia during the 2021–2024 period, covering the Covid-19 pandemic and the post-pandemic transition. The analysis method used is CAMEL (Capital, Asset Quality, Management, Earnings, and Liquidity) with indicators including Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Profit Margin (NPM), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR). This research employs a quantitative approach with a descriptive comparative method involving six sample banks, consisting of three conventional banks and three digital banks listed on the Indonesia Stock Exchange. The data used are annual financial reports published during the research period. The findings indicate significant differences in several financial ratios, particularly CAR and NPL, between conventional and digital banks. In general, digital banks have higher capital ratios and lower NPLs, while conventional banks show more stable performance in profitability and operational efficiency ratios. These results can serve as a reference for banks and stakeholders in formulating post-pandemic business strategies.
THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE Novi Hadzida; Ifan Wicaksana Siregar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.267

Abstract

The objective of this study is to examine The Effect of Company Size and Political Connections on Tax Avoidance Practices amongst Agricultural companies listed on the Indonesia Stock Exchange between the years 2018 to 2022. The size of a company is gauged by the natural logarithm of its total assets, while political connections are quantified through the use of a dummy variable, with a value of one denoting connected companies and a value of zero denoting unconnected ones. Finally, the extent of tax avoidance is measured through Book-to-Tax Differences (BTD). This study’s population was comprised of agricultural companies that were listed on IDX between the years 2018 to 2022. The sample consisted of 8 companies and a total of 40 data points were collected through a purposive sampling method. The type of research is quantitative, using multiple linear regression and IBM SPSS software version 25 for data analysis. The research findings suggest that Company Size significantly negatively effect on Tax Avoidance, whereas Political Connections was found to have no effect on Tax Avoidance. However, when considered simultaneously, Company Size and Political Connections have a significantly effect on Tax Avoidance in agricultural companies listed on the IDX between the years of 2018 to 2022.
The Moderating Role of Profitability on the Impact of CSR on Firm Valuation Muhammad Rizki Jayasasmita; Ifan Wicaksana Siregar
Asian Journal of Environmental Research Vol. 2 No. 3 (2025): Available online
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i3.533

Abstract

This study looks at how profitability functions as a moderator in the relationship between firm value and Corporate Social Responsibility (CSR) in mining businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Based on the theories of Stakeholder, Signaling, and Slack Resources, the study used a quantitative causal–associative approach using panel data from eight mining companies that regularly released sustainability and annual reports that adhered to Global Reporting Initiative (GRI) guidelines. Profitability is determined by Return on Assets (ROA), CSR by the CSR Disclosure Index, and firm value by Tobin's Q. To analyze the data, moderated regression analysis (MRA) was used. The findings show that firm value is not significantly impacted by CSR, and that the link between CSR and firm value is not moderated by profitability, which neither directly affects nor directly influences firm value. These results imply that profitability and corporate social responsibility (CSR) policies alone are not enough to determine firm value in the context of Indonesian mining businesses. Theoretically, the study challenges the assumption that CSR and profitability are always value-enhancing, while practically it implies that managers and regulators must reconfigure CSR into integrated business strategies that generate measurable social and economic impact.
Co-Authors Adella Syabrinawati Putri Devie Amelia Dwi Indah Lestari Eka Yulianti Eka Yulianti Esi Fitriani Komara Fidela Rizki Ananda Harsono, Khaerunisa Helga Firlangga Kamelia Wardatul Azdra Muhammad Rizki Jayasasmita Novi Hadzida Novi Susyani Suci Pratiwi, Indah Susyani, Novi Vicky Dzaky Cahaya Vicky Dzaky Cahaya Putra Yuniarto, Aflah Ananda