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All Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi AKUNESA Asian Journal of Management Analytics Jurnal Akuntansi Bisnis dan Humaniora
Akromul Khaidar
Universitas Cahaya Surya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Design of an Integrated Information System for Regional Property in Indonesia Probolinggo City Government Akromul Khaidar; Aang Afandi; Jaswadi Jaswadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.112

Abstract

This study aims to analyze the integrated information system for a regional property in the Probolinggo City government using the concept of Business Process Management notation. The object of research is the government of Probolinggo City. This case study was analyzed to find problems in the research object and the design of procedures when conducting capital expenditures in each government agency. This study uses quantitative methods with resource based theory techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for its completion. The result of the research is a business process model based on Business Process Management Notation (BPMN) which can increase effectiveness and efficiency so that it has implications for improving the quality of business processes in Government agencies Related to Capital Expenditures so that they are understood and correct so that they are effective.
The Role of Balance Scorecard and Management Information Systems in Decision Making Through Company Performance Khaidar, Akromul; Taufiq, Abd. Rohman
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p138-144

Abstract

This study aims to analyze the Implementation of Balance Scorecard (BSC) and Management Information System on investment decision making through company performance. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to investment decision making through company performance, while Management Information System (MIS) supports the decision-making process by providing accurate and relevant information. The results of the study indicate that Key Performance Indicators (KPI) and MIS indicators have a significant influence on investment decision making, while performance assessment is unable to mediate BSC and MIS in investment decision making. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to decision making, while MIS supports the decision-making process by providing accurate and relevant information. Effective BSC and MIS indicators can improve the quality of more accurate and comprehensive investment decisions. The implications of this study support the importance of integrating both tools in strategic decision making in companies.
Sistem Informasi Perpajakan Berbasis Business Process Model and Notation (BPMN): Systematic Literature Review Ahmad Mustofa; Akromul Khaidar; Nurul Karlina Surya Wijaya
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10056

Abstract

Transformasi digital administrasi perpajakan mendorong organisasi untuk mengembangkan sistem informasi yang mampu mendukung proses bisnis perpajakan secara efektif, efisien, dan terintegrasi. Salah satu pendekatan yang banyak digunakan dalam pemodelan proses bisnis adalah Business Process Model and Notation (BPMN). BPMN memungkinkan organisasi memvisualisasikan, menganalisis, dan mengoptimalkan proses bisnis perpajakan mulai dari pengumpulan data transaksi, perhitungan pajak, pelaporan, hingga pengendalian kepatuhan perpajakan. Penelitian ini bertujuan untuk mengkaji perkembangan literatur mengenai implementasi sistem informasi perpajakan berbasis BPMN serta mengidentifikasi manfaat, tantangan, dan peluang pengembangannya. Metode penelitian menggunakan literature review dengan menelaah berbagai artikel ilmiah, buku referensi, regulasi perpajakan, dan publikasi terkait sistem informasi serta manajemen proses bisnis. Hasil kajian menunjukkan bahwa BPMN berkontribusi dalam meningkatkan transparansi proses perpajakan, memperkuat pengendalian internal, mempermudah integrasi sistem informasi, serta mendukung otomatisasi proses bisnis perpajakan. Selain itu, penggunaan BPMN mampu membantu organisasi mengidentifikasi potensi risiko kepatuhan dan meningkatkan efisiensi administrasi perpajakan. Namun, implementasi BPMN masih ditemui ragam tantangan, antara lain keterbatasan sumber daya, kompleksitas regulasi perpajakan, dan kebutuhan integrasi dengan sistem informasi yang telah ada. Penelitian ini menyimpulkan bahwa BPMN merupakan pendekatan yang relevan dalam pengembangan sistem informasi perpajakan modern dan berpotensi mendukung transformasi digital administrasi perpajakan di berbagai sektor organisasi
Analysis of Local Government Financial Ratios and Their Impact on Capital Expenditures for Economic Growth in East Java Province Akromul Khaidar
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16430

Abstract

This study aims to analyze the effect of regional financial ratios on capital expenditure and their implications for economic growth in East Java Province. The financial ratios examined include the independence ratio, effectiveness ratio, and efficiency ratio as indicators of local government financial performance. Capital expenditure is positioned as an intervening variable that plays a role in supporting infrastructure development and productive sectors. This research employs a quantitative approach using data analysis from regional government financial reports. The results indicate that the regional independence ratio has a positive effect on capital expenditure, which in turn contributes to economic growth. Meanwhile, the effectiveness and efficiency of regional financial management also play a significant role in optimizing the allocation of development budgets.
Co-Authors Aang Afandi Abd Rohman Taufiq Ahmad Mustofa Jaswadi Jaswadi Nurul Karlina Surya Wijaya