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Analisis Dampak Kebijakan PENG-6/SP/2024 terhadap Implementasi e-Tax Court di Pengadilan Pajak Budi Mulia Kurniawan; Agus Munandar
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.v7i10.9316

Abstract

The mission of the Tax Court is to establish itself as an accessible judicial institution for all seekers of justice. On July 31, 2023, the Chairman of the Tax Court launched the e-Tax Court information system through the issuance of PER-1/PP/2023. The e-Tax Court has been operational for a year, however the rate of appeal and lawsuit submissions through the system has not yet reached 80%, as in October 2024, the rate was only 57.14%. The implementation of the e-Tax Court appears to be far from optimal, because there are still many taxpayers who appeal manually either directly to the Tax Court office of 25.53% and by post 17.51%. Based on monitoring and evaluation results, the Secretary of the Tax Court issued Announcement No. PENG-6/SP/2024 on October 30, 2024, which limited in-person submission services and redirected them to assistance services for electronic filings via the e-Tax Court. One month after the announcement, appeal and lawsuit submissions via the e-Tax Court increased significantly by 24.32%, reaching 81.46%. This study aims to identify the benefits perceived by taxpayers, evaluate the implementation trends of the e-Tax Court from January to April 2025, and analyze the policy’s impact on the achievement of e-Tax Court implementation using a descriptive quantitative approach. The findings indicate that the e-Tax Court enhances time and cost efficiency, that restricting manual access helps accelerate implementation, and that a top-down policy effectively influences taxpayer behavior
Transformasi Digital Layanan Kuasa Hukum di Pengadilan Pajak: Studi Kasus Sebelum dan Sesudah Implementasi Sistem Online Ameliya Silaning Utami; Agus Munandar
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.v7i10.9317

Abstract

The latest law enforcement license PER-01/PP/2024 dated April 12, 2024 became one of the momentum of change in the modernization of judicial services, especially the Tax Court as the only judicial institution to handle tax disputes specifically in Indonesia. This is done to improve the quality of administrative services through the implementation of a more effective and efficient system while strengthening legal certainty for service users. The Rule replaces the previous provisions of PER-01/PP/2018 which governs the order of the application of legal authority permission in the Tax Court. The study aims to analyze the implementation of the information system of Legal Power Permit (IKH) before and after digitization. The method used is qualitative analysis by conducting literature studies, reviewing business processes, benefits and constraints on the use of IKH information systems online. The results of the analysis show that the system provides ease of access, improves transparency and efficiency of services that can ultimately improve user satisfaction. Limitations in digital literacy of service users are identified as the main obstacles in the implementation of the system that directly impacts the high rate of return of legal authorization permits due to document inconsistencies. This study has limitations in the form of no scientific study that in-depth discusses the IKH online information system in the Tax Court. The results of this study are expected to help identify problems, encourage information transparency, provide socialization recommendations and training aimed at improving the quality and utilization of the system to the maximum.
Document Management System (DMS) dalam Mendukung Kinerja Audit Internal Perusahaan: Analisis Literatur Vicki Herdiawan; Agus Munandar
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.v7i10.9321

Abstract

Document Management System (DMS) is an application of information technology that plays an important role in electronic document management. This study aims to evaluate the effectiveness of DMS in supporting the company's internal audit performance. The research method used is a literature review and bibliometric analysis of relevant articles for the 2021-2024 period. The results showed that the Document Management System (DMS) significantly contributed to speeding up the company's internal audit process, improving data accuracy, and reducing the risk of losing important documents. The success of the Document Management System (DMS) implementation is strongly influenced by management support and technological readiness in the company. This research provides a positive impact that the Document Management System (DMS) affects the effectiveness of internal audit work, especially if supported by implementation policies and user training.
Integrasi Digital Financial Literacy dalam Model Penerimaan Teknologi (Tam/Utaut2) Terhadap Adopsi QRIS Mulyati, Santi Dwi; Munandar, Agus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): 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.v8i4.10881

Abstract

This study analyzes the integration of Digital Financial Literacy (DFL) has been incorporated in technology acceptance models especially the Technology Acceptance Model (TAM) and UTAUT2 and its effects on the acceptance of the Quick Response Code Indonesian Standard (QRIS) in developing countries. The review was performed with the Systematic Literature Review (SLR) method using analyzing 25 peer-reviewed articles that were published in 2019-2025 in accordance to the principles of PRISMA to advance the transparency of the selection, assessment, and synthesis. The results indicate that DFL is a major determinant resulting in the enhancement of perceived usefulness (PU), perceived ease of use (PEOU), trust, and risk awareness, hence escalating intention and actual behavior of user to adopt QRIS. DFL also supports important UTAUT2 variables, such as social influence, facilitating conditions, and habit. Moreover, the use of QRIS also leads to the digitalization of accounting by means of automated recording of transactions, better audit trail and financial reporting that is more efficient. However, the existing literature would be biased towards the behavioral intention as opposed to actual application in digital accounting practices, especially among micro, small, and medium enterprises (MSMEs). Altogether, DFL can be defined as a highly crucial facilitator of the adoption of digital payments and a driver of the modern accounting shift in the digital world.
Dampak Manajemen Pengelolan Risiko Terhadap Kinerja Keuangan Bank: Systematic Literature Review Oktavia Ningrum, Dita Hikmawaty; Munandar, Agus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.10882

Abstract

This study aims to examine the relationship between risk management and banking. It also examines the impact of credit risk management on bank financial performance. A Systematic Literature Review (SLR) is applied as the method in this study, which involves compiling scientific research articles from various journals relevant to the research topic. The results of several studies consistently show that the performance and financial stability of the banking sector are significantly influenced by several internal factors, such as financial risk management, operational efficiency, capitalization, and external factors such as economic conditions and technological advancements. Operational efficiency and cost management are crucial factors in increasing bank profitability. Therefore, bank management needs to improve risk management, strengthen capital, increase efficiency, and adapt to technological developments.
Adoption Barriers and Drivers of Accounting Information Systems in Developed and Developing Nations: A Systematic Review Ayuni Dewi, Anggi; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): 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.v8i3.11069

Abstract

This study examines the drivers and barriers influencing the adoption of Accounting Information Systems (AIS) in developed and developing countries using a Systematic Literature Review (SLR). Fifteen articles published from 2021 to 2025 were reviewed, sourced from Scopus, Emerald Insight, ScienceDirect, Google Scholar and SINTA. The review followed PRISMA procedures and applied inclusion and exclusion criteria to ensure relevance and methodological rigor. The findings reveal four major determinants of AIS adoption, technological, organizational, individual and environmental factors. Developing countries face structural barriers such as limited digital literacy, financial constraints, inadequate infrastructure and weak regulatory support. In contrast, developed countries encounter more advanced challenges, including system complexity, high integration costs and heightened concerns regarding data security and privacy. These distinctions demonstrate a persistent digital divide across nations. This study contributes by mapping AIS adoption factors through TAM, TOE and UTAUT frameworks and providing practical insights for context-specific AIS implementation strategies.
Analisis Kepatuhan Pengungkapan ESG pada Perusahaan BUMN Sektor Transportasi Tahun 2023 Wita Yulita; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6726

Abstract

Transportation has a role in contributing to carbon emissions and social, especially BUMN companies where BUMN is an extension of the government in the context of services to the community so that transparency and accountability as a form of accountability for the performance of BUMN companies in the Transportation sector. The purpose of the study is to analyze the level of compliance with ESG disclosure in BUMN Transportation Sector Companies. The object of research is descriptive qualitative based on the 2023 Sustainability Report. The results of this study reveal that BUMN companies in the transportation sector (have not fully loaded environmental, social, and governance information) GRI2021 standards. This study has not analyzed ESG compliance and integration with financial performance.
Peluang dan Tantangan Adopsi Standar Akuntansi Bisnis dalam Praktik Akuntansi Pemerintahan di Indonesia Setiawan, Yusup; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11254

Abstract

Recent developments in Indonesia’s public financial management have underscored the necessity of aligning the Government Accounting Standards (SAP) with business accounting frameworks such as PSAK and IFRS to enhance transparency, accountability, and legitimacy in managing state finances. The urgency of this study lies in the growing need to adapt governmental accounting systems to global practices while preserving the fundamental characteristics of the public sector, which emphasize service orientation over profit motives. This research aims to critically examine the opportunities and challenges associated with adopting business accounting standards within Indonesia’s public sector accounting framework, as well as to assess their implications for the effectiveness of financial reporting. This study employs a qualitative research design using a literature review approach. Data were collected through an extensive review of scholarly sources, including academic articles, policy documents, and relevant institutional reports. The findings indicate that the shared accrual basis between SAP and PSAK provides a strong foundation for achieving harmonization of accounting standards. However, the implementation process remains constrained by several factors, such as differing objectives between public and business accounting, limited technical capacity among human resources, insufficient integration of financial information systems, and the absence of a comprehensive regulatory framework for convergence.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Ayuni Dewi, Anggi Azmi Kurnia Izzati B, Dea Ockta Balqis A, Puti Indah Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Fajri Ilham, Dika Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Lianti, Lovinda Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Mulyati, Santi Dwi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktavia Ningrum, Dita Hikmawaty Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel Suyitno, Edi SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zega, Yosua Zhafarina Marwanta