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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI
Agung Darono
Balai Diklat Keuangan Malang Badan Pendidikan dan Pelatihan Keuangan – Kementerian Keuangan RI, Malang, Jawa Timur
Computer Science & IT Economics, Econometrics & Finance

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Pengembangan Sistem Informasi Manajemen Pajak Berbasis Financial Information System Model : Suatu Kajian Pendahuluan Agung Darono
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2009
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Abstract

Organisasi memerlukan manajemen pajak agar pembayaran pajak sesuai dengan ketentuan perpajakannamun tetap mempertahankan keinginannya untuk meraih laba dan likuiditas yang diharapkan sehingga tetapmemaksimalkan kemakmuran para pemiliknya. Perkembangan implementasi teknologi informasi ke dalamsistem informasi organisasi telah sedemikian pervasif sehingga hampir semua kegiatan organisasi, termasukcatatan perpajakan, terekam ke dalam sistem informasi yang dikelolanya. Namun ternyata penggunaan sisteminformasi untuk mendukung fungsi perpajakan ini masih terbatas pada kegiatan compliance process, belummencapai kegiatan yang memberikan nilai tambah, seperti memberikan profil risiko perpajakan organisasi.Tulisan ini mengajukan suatu usulan pengembangan model sistem informasi manajemen pajak yang bertujuanuntuk menyediakan informasi perpajakan secara komprehensif sehingga dapat mencapai tujuan manajemenpajak sehingga sejalan dengan tujuan organisasi. Tulisan ini merupakan suatu kajian pendahuluan yang masihterbatas pada eksplorasi berbagai konsep dan memerlukan kajian lanjutan. Hasil kajian pendahuluan ini dalamkonteks System Development Life Cylce (SDLC), selanjutnya dapat digunakan untuk melakukan analisiskebutuhan pemakai dengan pendekatan user-requirement yang sesungguhnya. Manfaat lainnya, model inidiharapkan dapat menjadi model referensi untuk pengembangan arsitektur sistem informasi yangmempertimbangkan aspek manajemen pajak. Sedangkan dari sudut pandang penelitian empiris, hasil kajian inidapat menjadi referensi untuk penelitian yang bertujuan mengetahui keberadaan sistem informasi manajemenpajak dalam suatu organisasi.Kata Kunci: model, sistem informasi, manajemen pajak
CHIEF INFORMATION OFFICER DAN PERANNYA DALAM AKTUALISASI MANAJEMEN STRATEGI Agung Darono
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2011
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Abstract

Manajemen strategi merupakan serangkaian keputusan dan tindakan manajerial yang menentukan kinerjaorganisasi dalam jangka panjang. Perkembangan teknologi informasi (TI) juga memengaruhi perkembangankonsep dan implementasi manajemen strategi dalam organisasi. Sejalan dengan perubahan keberadaan fungsiTI dari level operasional menjadi strategis di beberapa organisasi, muncul pula satu fungsi manajerial baruyang disebut dengan Chief Information Officer (CIO). Tulisan ini akan menggunakan Strategic ManagementModel (Wheelen dan Hunger, 2004) sebagai kerangka kerja aktualisasi manajemen strategi. Sementara itu,peranan CIO akan menggunakan kerangka “Tiga Pasang Peran” (IBM Institute for Business Value, 2009).Tulisan ini memanfaatkan metode kualitatif dengan pendekatan analisis wacana. Berdasarkan hasil analisisyang ada, peneliti memetakan dari setiap peran dari peran yang ada dalam “Tiga Pasang Peran” ke setiaptahapan yang ada dalam SMM. Hasil pemetaan tersebut menunjukkan, terdapat peran tertentu yang lebihbanyak diperlukan dalam aktualisasi manajemen strategi. Pendekatan pemetaan peran dalam tulisan inimempunyai keterbatasan karena masih sangat mengandalkan inter-subjektifitas peneliti dengan hanya berbasispada analisis teks, tanpa dilengkapi pendekatan partisipatif/survei. Penelitian selanjutnya diharapkan dapatmenggunakan metode penelitian lain yang memungkinkan generalisasi hasil penelitian secara lebih memadai.
Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement Agung Darono
JATISI (Jurnal Teknik Informatika dan Sistem Informasi) Vol 6 No 2 (2020): JATISI (Jurnal Teknik Informatika dan Sistem Informasi)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) STMIK Global Informatika MDP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.751 KB) | DOI: 10.35957/jatisi.v6i2.194

Abstract

This study set out to investigate how institutional arrangements are intertwinned in the implementation of data analytics at the Directorate General of Taxation (DGT) as the Indonesian tax authority. Using an interpretive case study method, this study found a better understanding (verstehen) related to some institutional arrangements which, in this context, worked in three observable forms. These are: (1) the DGT ICT Blueprint has explicitly mentioned that data analytics is a pillar and strategic-application in the development of ICTs; (2) the DGT ICT Governance explicitly provides space for ICT development–i.e. applications or infrastructure, with an end-user computing approach so that ICT user units can fulfill their ICT development needs more flexibly in accordance with guidelines in governance; (3) the interaction of informal practices with various formal provisions needs to be formed so that a formal practice situation related to data analytics is a practice that is in accordance with the organization's ICT governance. This study proposes a conceptual framework that could be used to better understand how institutional arrangements play a key role in the process of implementing data analytics, particularly within a wider range of government organizations
LAPORAN KEUANGAN PEMERINTAH Agung Darono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Berger and Luckman (1990) defined contruction of reality as an angoing dynamic process that is (and must be) reproduced by people acting on their interpretations and their knowledge of it. In this view, the term of"goverment financial statement" and various other terms assosiated with it, is a social contruction. This paper, by using discourse analysis approach, wil describe the various contexts related to the formation social contruction of reality towards goverment financial statements as one of the public finance management artifacts inj indonesia . social reality is never as single one, what is understood about something that is socially contructed , may be (very) different from one to another. It relies on a series of processes known as externalitation, internalitation and objectivication. This series of processes will form the social contruction of a reality. In this contexts, a reality is not something given by nature, nor something scientifically estabilished, someone will contruct a social reality based on but not limited to his/her preference , knowledge or exprience As a socially constructed artifact, goverment financial statement also interpreted within its social context. This paper try to elaborates those interpretations. This study did not aim to estabilised as social conctruction of reality model, but rather to describe what social reality had been conctructed.
POLITIK-INSTITUSIONAL DALAM IMPLEMENTASI SISTEM PENERIMAAN NEGARA SECARA ELEKTRONIK agung Darono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Institutional politics is a concept to describe how power and authority of actors within an organization fosters an intertwined situation between the parties involved so that an emerging “institusion” (i,e. Particular pattern of behavior that is stable, repetitive and purposeful) will appear or destroyed. The development implementation, acceptance, as well as endurance of” System penerimaan negara secara elektronik”(SPNsE, i,e, IT based state revenue administration system) as an institution obviously cannot be segregated from such complex interplay. Lesson learned from the implementation of the SPNsE is that an organization (government body) could take advantage of institutional and political aspects and then utilized them as adriver to achieve organizational goals. This study deployed interpretive policy anaysis as data anaysis techniques by utilizing various source of secondary data in the form of system documentation in broad sense such as legal provisions system manual operation and as well as memorandum of cooperation agreements between parties involved in the system development and implementation. This research concludes an in-depth understanding of the research problem, that is, the institutional politics aspects in the implementation of SPNsE intertwined with; (1) particular institutional control that serves as accelerators on the creation of a new institution ; (2) the organizational actors that capable of using institusional-agency to expand certain functions of the system; (3) the dominant discoursein affering agents to create, transform or eliminate an institutio; (4) some difficulties on how an institutional agency is reaching out other institutions that are beyond the power of such actors.
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