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p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal The Asian Journal of Technology Management (AJTM) JASF (Journal of Accounting and Strategic Finance)
Rachmania, Ilma Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Inventory Level Improvement in Pharmacy Company Using Probabilistic EOQ Model and Two Echelon Inventory: A Case Study Farmaciawaty, Desy Anisya; Basri, Mursyid Hasan; Utama, Akbar Adhi; Widjaja, Fransisca Budyanto; Rachmania, Ilma Nurul
The Asian Journal of Technology Management (AJTM) Vol. 13 No. 3 (2020)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2020.13.3.4

Abstract

Abstract. This research is aimed to maintain the inventory level in a two-echelon pharmacy company. The company is a pharmacy company that has 16 branches that operate in Bandung and the surrounding area. The company has a problem with its high inventory cost. To solve the problem, the authors compare two methods that suit the company condition, i.e., the decentralized system using probabilistic EOQ model and the centralization system using the multi-echelon inventory technique. We analyzed sales data and on-hand inventory data acquired from the company information system to perform the study. We limit the scope to the class A items only. We also assume the lead time, setup cost, and holding cost used in this study with the company's owner's consent. To conclude, using the decentralized system, the company will save 31% of their inventory cost, while using the centralization system with the multi-echelon technique, the company will be able to save 61% of their inventory cost. We recommend the company to refer to its competitive strategy before deciding which model it would be implemented. Keywords:  Centralization, Decentralization, Probabilistic Economic Order Quantity (EOQ), Multi-Echelon Inventory, Pharmaceutical Inventory Management
Strengthening Indonesia’s Tax System: A Policy-Oriented Framework Based on ASEAN and OECD Case Studies Pudjono, Alpha Nur Setyawan; Rachmania, Ilma Nurul
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.553

Abstract

This study investigates Indonesia’s low tax-to-GDP ratio recorded at 12.1% in 2022, far below the Asia-Pacific average of 19.3% and the OECD average of 34.0%. It aims to benchmark Indonesia’s tax compliance performance against selected ASEAN (Malaysia, Singapore, Thailand) and OECD (Denmark, Japan, Netherlands) countries to identify gaps and provide evidence-based policy recommendations. The study applies a benchmarking approach, selecting comparator countries based on similarities in economic structure and tax administration for the ASEAN group, and high-performance compliance standards for the OECD group. It is grounded in the Slippery Slope Framework and Economic Deterrence Theory to assess how trust and deterrence influence taxpayer behavior. The analysis reveals that OECD countries have leveraged digital transformation such as AI-driven audits, real-time monitoring, and integrated taxpayer services to improve compliance. In contrast, Indonesia faces persistent administrative inefficiencies, limited digitalization, and low taxpayer trust, which hamper its revenue mobilization efforts. This study offers a novel comparative perspective by integrating behavioral tax theories with policy benchmarking across diverse governance systems. It contributes actionable insights for improving Indonesia’s tax compliance through digital innovation, structured incentives, and enhanced transparency.
Co-Authors Alpha Nur Setyawan Pudjono Farmaciawaty, Desy Anisya Fransisca Budyanto Widjaja, Fransisca Budyanto Mursyid Hasan Basri Utama, Akbar Adhi