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All Journal INFO ARTHA JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Ekonomi Manajemen Sistem Informasi Journal of Accounting and Finance Management (JAFM) International Journal of Educational Research Excellence (IJERE)
Agung Budilaksono, Agung
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Interkasi Kebijakan Tarif Cukai Rokok di Indonesia (Studi Kasus Negara: Indonesia, Malaysia dan Singapura) Budilaksono, Agung
JURNAL INFO ARTHA Vol 1 (2015): EDISI JULI
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2746.667 KB) | DOI: 10.31092/jia.v1i1.111

Abstract

The aim of the study is analyze the interaction among indonesia excise tax policy and the tax policy of countries as Singapore and Malaysia when in the condition of the Asean Economic Community in 2015. The methods of analysis used in this study using regression analysis method combined with the flow diagram (path diagram). The samples used un this study uses the datas: Government Tax Revenues, Output Cigarettes, Cigarettes Output White, cigarette products, the concentration ratio of the four largest comanies (CR4), value-added products clove cigarettes, tobacco products white, white cigarette product added vallue, the difference cigarettes Malaysia by Indonesian customs tariff, import tariff difference cigarette Singapore white with Indonesia customs tariff, import tariff difference Malaysia with white cigarette excise tax Indonesia. The result are(i) the difference in cigarette excise white with excise white with Negara Malaysia does not significantly affect the Indonesia domestic tax revenues, (iii) the difference in tax rate clove with the state of Singapore does not significantly affect the Indonesian domestic tax revenues, (iv) the difference ub cugarette excuse tax to the State of Malaysia did not significantly affect tge Indonesian dosmetic tax revenues, and (v) the difference in cigarette excise white with Singapore state significantly affects tax receipts in Indonesia country. This is because Singapore is a popular cigarette brand white cigarette fireugb brands and the price is difference excuse rates in Indonesia is very striking. 
ANALYSIS CUSTOMS MARITIME SURVEILLANCE SYSTEM BASED ON MOVEMENT PHENOMENON AND CHARACTERISTIC OF NARCOTICS, PRECURSORS AND PSYCHOTROPICS (NPP) SMUGGLINGS Budilaksono, Agung
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 4, No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.281 KB) | DOI: 10.31092/jpbc.v4i1.772

Abstract

ABSTRACT: The objective of this paper is to analyses how to reduce smuggling illegal goods amid the high flow of Indonesian sea traffic, analyze effective sea action measures through observing the phenomenon of NPP smuggling movements, and analyze the design of supporting facilities and human resources that can carry out the functions of ocean surveillance effectively. The type of this research is applied research with the analysis unit is Customs Maritime Surveillance System. The method of analysis used is Stufflebeam CIPP Evaluation Model. Source of data come from document studies of Directorate General Customs and Excise which written by people who have directly experienced an event or written based on reports/stories from other people in the period of 2015-2018. From the results of the research conducted obtained that generally customs surveillance system still needs revitalization related to field operation institution, infrastructure, tools, human resources, information system, budgeting, and operational planning.Keywords: Custom Maritime Surveillance System, Prohibited Drugs Smuggling ABSTRAK:Tujuan dari makalah ini adalah untuk menganalisis bagaimana mengurangi penyelundupan barang ilegal di tengah tingginya arus lalu lintas laut Indonesia, menganalisis tindakan pengawasan laut yang efektif dengan mengamati fenomena gerakan penyelundupan NPP, dan menganalisis desain fasilitas pendukung dan sumber daya manusia yang dapat membawa fungsi pengawasan laut yang efektif. Jenis penelitian ini adalah penelitian terapan dengan unit analisis adalah Sistem Pengawasan Maritim Bea Cukai. Metode analisis yang digunakan adalah Model Evaluasi CIPP Stufflebeam. Sumber data berasal dari studi dokumen Direktorat Jenderal Bea dan Cukai yang ditulis oleh orang-orang yang secara langsung mengalami suatu peristiwa atau yang ditulis berdasarkan laporan/cerita dari orang lain pada periode 2015-2018. Dari hasil penelitian yang dilakukan diperoleh bahwa secara umum sistem pengawasan pabean masih memerlukan revitalisasi terkait dengan unit pelaksana operasi lapangan, infrastruktur, fasilitas dan peralatan pengawasan laut, sumber daya manusia pendukung, sistem informasi dan komunikasi, penganggaran, dan perencanaan operasionalKata kunci: Sistem Pengawasan Maritim Bea Cukai, Penyelundupan Obat Terlarang    
Analisis Dampak Kinerja INSW terhadap Efisensi Pasar dan Perdagangan Internasional Sektor Non Migas serta ICOR Indonesia Budilaksono, Agung
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6482

Abstract

Penelitian ini bertujuan untuk menganalisis dampak efisiensi Indonesia National Single Window (INSW) terhadap efisiensi pasar, perdagangan internasional nonmigas, serta  Incremental Capital Output Ratio (ICOR) sebagai ukuran produktivitas investasi. Dengan menggunakan data periode 2009–2024 dan metode uji Independent Sample T-Test dan Mann–Whitney U Test, penelitian menemukan bahwa reformasi INSW berkontribusi signifikan pada penurunan biaya logistik dari 24% Produk Dometik Bruto - PDB (2020) menjadi 14,29% PDB (2023), serta perbaikan rasio ekspor–impor. Namun, dampaknya terhadap ICOR belum signifikan, meskipun ada kecenderungan perbaikan pasca integrasi INSW dengan National Logistic Ecosystem (NLE). Hasil ini menegaskan bahwa manfaat INSW lebih cepat tercermin pada efisiensi biaya logistik dan perdagangan, sementara perbaikan ICOR membutuhkan waktu lebih panjang karena sifatnya yang agregat.
Eradicating Corruption and Effective Legal Action at the Bondowoso Prosecutor's Office, East Java Ansori; Firman, Edy; Zikra, Alfiandi; Abrari, Achmad; Budilaksono, Agung
International Journal of Educational Research Excellence (IJERE) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v3i1.837

Abstract

Eradicating corruption has become the main focus in many countries, including Indonesia, because of its disturbing economic, social and political impacts. The Prosecutor's Office, as a law enforcement agency, has an important role in this effort. This research proposes to increase the effectiveness of legal actions taken by the Bondowoso Prosecutor's Office, East Java, in eradicating corruption. The approach to eradicating corruption involves various policies, as confirmed by the National Strategy for Eradicating Corruption (SNPK). However, it is also important to involve the role of students and crime policy and corruption prevention. This research will analyze the context of Bondowoso Regency, East Java, as well as research on the relevance of efforts to eradicate corruption at the local level, especially focusing on the role of the Prosecutor's Office. The Document Analysis method is used in this research to initiate policies and legal actions that have been taken by the Bondowoso Prosecutor's Office. Analysis steps include collection, selection, analysis and interpretation of relevant documents. The results of this analysis will help identify policies that have been implemented, measure their effectiveness, and identify the challenges faced. Research results and discussions include collection, selection, analysis and interpretation of documents. Policy identification, effectiveness evaluation, challenge identification, and recommendations for improvement are part of the conclusions of this research. Thus, this research provides a deeper understanding of the efforts to eradicate corruption by the Bondowoso Prosecutor's Office, East Java. It is hoped that the results can provide a basis for improving policies and practices for eradicating corruption at the local level, as well as making a positive contribution in eradicating corruption more effectively.
Analysis of Green Sukuk Initiatives for Increasing Non-Tax Profit-Sharing Funds and Alleviating Poverty in Rural Areas Budilaksono, Agung
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2813

Abstract

This study addresses the issue of limited empirical evidence regarding the tangible impact of Green Sukuk on regional finances and rural poverty in Indonesia, despite the instrument's implementation since 2018. The research aims to measure and analyze the impact of Green Sukuk on increasing Non-Tax Revenue Sharing Funds (DBH Non-Pajak) and reducing poverty in rural areas during the 2018-2024 period. Quantitative data were collected from official sources, including Green Sukuk allocations (Ministry of Finance), rural poverty percentages (BPS), and DBH Non-Pajak realizations (Directorate General of Fiscal Balance). The analytical method employs the Truncated Derivative approach with the estimation of two separate linear regression models to measure the rate of change (RDY) of dependent variables relative to changes in Green Sukuk. Data processing results indicate that Green Sukuk has a significant and positive impact: every increase of 1 trillion Rupiah in average Green Sukuk reduces the poverty change rate by 0.215% (p=0.032) and increases the DBH Non-Pajak change rate by 4.128% (p=0.041), with model explanatory power of 89.2% and 78.5%, respectively. The study concludes by confirming the effectiveness of Green Sukuk as a double dividend instrument that simultaneously promotes social justice and regional fiscal resilience, thereby necessitating optimized policy for allocation and distribution that is more integrated with regional development.
Analisis Faktor Kesuksesan Implementasi Sistem Informasi Electronic Customs Declaration Di Bandara Internasional Soekarno-Hatta: Pendekatan Model Delone-Mclean Fitri, Dwinatasya Syahbilla; Budilaksono, Agung
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 2 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (November-Desember 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i2.6692

Abstract

Peningkatan jumlah penumpang internasional di Bandara Soekarno-Hatta mendorong Direktorat Jenderal Bea dan Cukai (DJBC) untuk mengoptimalkan pelayanan dan pengawasan barang bawaan penumpang melalui penerapan sistem Electronic Customs Declaration (e-CD). Namun demikian, implementasi e-CD masih menghadapi berbagai kendala, baik teknis maupun non-teknis. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keberhasilan e-CD dengan menggunakan DeLone and McLean Information System Success Model, yang terdiri dari enam variabel: kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan manfaat bersih. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap 61 petugas Risk Analysis Officer (RAO) dan Passenger Analysis Unit (PAU) di Bandara Soekarno-Hatta. Analisis data dilakukan dengan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa 7 dari 9 hipotesis diterima: kualitas sistem berpengaruh signifikan terhadap penggunaan dan kepuasan pengguna; kualitas informasi berpengaruh signifikan terhadap penggunaan; kualitas layanan berpengaruh signifikan terhadap kepuasan pengguna; penggunaan berpengaruh signifikan terhadap kepuasan pengguna dan manfaat bersih; serta kepuasan pengguna berpengaruh signifikan terhadap manfaat bersih. Temuan ini menegaskan pentingnya peningkatan kualitas sistem dan layanan untuk meningkatkan kepuasan pengguna serta memaksimalkan manfaat. Penelitian ini memberikan wawasan bagi pengembangan e-CD yang lebih efektif dan menjadi dasar evaluasi kebijakan pengawasan barang bawaan penumpang di DJBC.
Co-Authors Abrari, Achmad Ansori Firman, Edy Fitri, Dwinatasya Syahbilla Zikra, Alfiandi