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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Proaksi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Agus Munandar
Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Social Sciences Other

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Increasing The Effectiveness And Efficiency Of Local Msme Consignment Cooperation With The Vendor System Fredy Rizaldi; Agus Munandar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6624

Abstract

MSMEs have an important role in the Indonesian economy but face challenges in adapting to the digital era and establishing effective collaboration with retail companies. This research aims to develop and evaluate a vendor portal system that can overcome this challenge by increasing the effectiveness and efficiency of consignment collaboration between local MSMEs and retail companies. Using qualitative descriptive methods, this research analyzes the impact of implementing a vendor portal system on consignment business processes, including operational efficiency, transparency, and collaboration between both parties. The research results show that the vendor portal system has succeeded in increasing operational efficiency, providing real-time transparency of sales and inventory data, and facilitating better communication between MSMEs and retail companies. Apart from that, this system also supports government programs in encouraging MSMEs to "Go Digital" and "Upgrade"
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.
PENGARUH KEPEMILIKAN SEKURITAS MAYORITAS DAN STRATEGI TERHADAP KINERJA KEUANGAN Agus Munandar; Dara Putri Junianti; Eka Setiawati; Novita Rahmawati Putri; Salwa Latifa Putri
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3417

Abstract

Abstract The majority of company ownership in Indonesia is concentrated, this triggers expropriation by the majority shareholders over minority shareholders. For this reason, this research focuses on majority share ownership, company strategy, and the financial performance of companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the influence of the majority shareholding structure and corporate strategy on financial performance as measured using return on assets (ROA), return on equity (ROE) and net profit margin (NPM). The sample of this research is a company in the investment banking and trade intermediary industrial sector, totaling 5 companies with the 2017-2020 period. This research method uses descriptive statistics and regression. Sample data obtained from the company's annual report. This study shows that the strategy has a positive effect on ROA, ROE, and NPM. The majority ownership has a negative effect on ROA, ROE and NPM. Keywords: Profitability, Majority Ownership, Financial Performance
Adoption Barriers and Drivers of Accounting Information Systems in Developed and Developing Nations: A Systematic Review Anggi Ayuni Dewi; 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.
Co-Authors Ameliya Silaning Utami Anggi Ayuni Dewi Budi Mulia Kurniawan Dara Putri Junianti Eka Setiawati Fredy Rizaldi Novita Rahmawati Putri Salwa Latifa Putri Vicki Herdiawan