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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Bisnis Net : Jurnal Ekonomi dan Bisnis
Iskandar Iskandar
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Praktik Pengelolaan Dana Desa untuk Penanganan COVID-19 (Studi pada Desa Bendo, Kecamatan Ponggok, Kabupaten Blitar) Hefis Kurnia Sandhi; Iskandar Iskandar
Bisnis-Net Vol 3, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.051 KB) | DOI: 10.46576/bn.v3i2.1006

Abstract

Strategi Automasi Manajemen Keuangan Publik di Indonesia Muhammad Syahrul Fuady; Iskandar Iskandar
SUBSTANSI Vol 1 No 2 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.95 KB) | DOI: 10.35837/subs.v1i2.254

Abstract

Kebanyakan negara berkembang mengadopsi COTS IFMIS (Commercial Off The Self -  Integrated Financial Management Information System) dalam automasi manajemen keuangan publik. IFMIS dipandang sebagai pendukung reformasi keuangan di negara-negara berkembang. Paper ini menyajikan analisis automasi manajemen keuangan publik di Indonesia yang dinilai sukses. Analisis didasarkan  pada proses perubahan prosedur keuangan dan pertimbangan faktor risiko dalam mengadopsi sistem informasi: cakupan, skedul dan anggaran biaya. Dari penelitian ini diperoleh beberapa temuan terkait Teknologi Informasi (TI), desain prosedur keuangan dan biaya. Dalam aspek strategi TI, proyek automasi  manajemen keuangan di Indonesia melalui SPAN (Sistem Perbendaharaan dan Anggaran Negara) mempunyai risiko tinggi. Namun, dari aspek strategi desain prosedur keuangan dengan berbagai program tata kelola perubahan yang mempengaruhi proses bisnis, TI dan organisasi, automasi melalui SPAN mulai dari penganggaran sampai akuntansi dan pelaporan dapat dikelola dengan baik. Dari aspek biaya,  untuk menjamin keberlangsungan reformasi sistem, ditempuh dengan memanfaatkan dukungan kerja sama, pinjaman dan hibah luar negeri. Selain itu, terdapat beberapa tantangan dan permasalahan yang muncul seiring ukuran, skala, dan kompleksitas proyek SPAN. Permasalahan tersebut berakibat pada penyesuaian skedul proyek yang notabene memiliki jangka waktu sangat panjang. 
KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN Yusuf Dwi Arwianto; Amrie Firmansyah; Iskandar Iskandar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3127

Abstract

Abstract— This study aims to examine the effect of employee competence, information systems, and organizational culture on the quality of customs objection examination with leadership as a moderating variable. The type of research used in this study is correlational with a quantitative approach. Data were collected using a questionnaire method and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis. The results showed that employee competence and organizational culture had no effect on the quality of objection examinations in the customs sector, while the information system had a positive effect on the quality of objection examinations in the customs sector. Furthermore, the interaction of leadership and employee competence actually has a negative effect on the quality of objection examinations, but it does not strengthen the positive influence of information systems and organizational culture on the quality of objection examinations in the customs sector. Keywords: Competence; Information Systems; Organizational Culture; Leadership; Examination Quality
Pengembangan Sistem Informasi Akuntansi Berbasis Machine Learning untuk Deteksi Dini Penghindaran Pajak pada Perusahaan Terbuka Indonesia Moch Rifqi Rizal; Iskandar Iskandar
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3702

Abstract

This research focuses on developing a machine learning-based artificial intelligence architecture to serve as an automated detection instrument for potential tax avoidance among Indonesian publicly traded companies. The exploitation of tax regulation loopholes remains a critical challenge that massively degrades national revenue. The study population comprises corporate entities listed on the Indonesia Stock Exchange (IDX), selected via a purposive sampling approach. Information gathering utilized a dual-method strategy. Secondary data, extracted from historical financial databases within the LSEG Refinitiv Workspace, incorporating parameters such as the Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Debt to Equity Ratio (DER), served as the training dataset for the AI algorithm. Concurrently, primary data was obtained through in-depth interviews with four tax professionals and one academic to qualitatively map out supervisory constraints. The primary methodology involved formulating an anomaly detection model embedded within a web-based prototype to enable real-time assessments. The system's robustness underwent rigorous evaluation through a series of technical trials, encompassing reliability, compliance, recovery, and stress testing. Analytical outcomes demonstrate the model's high proficiency in precisely identifying concealed financial anomalies and suspicious patterns. The implementation of artificial intelligence not only elevates detection accuracy but also drastically accelerates conventional monitoring processes, thereby empowering fiscal authorities to adopt data-driven decision-making practices. Ultimately, the integration of machine learning presents a strategic solution to mitigate tax revenue leakage and optimize state income, while also paving the way for future research explorations concerning the adoption of cutting-edge technology in financial sector governance and tax administration.  
Co-Authors Amrie Firmansyah Hefis Kurnia Sandhi Moch Rifqi Rizal Muhammad Syahrul Fuady Yusuf Dwi Arwianto