CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis

Optimalisasi Kinerja Divisi Keuangan dan Pajak melalui Digitalisasi Bisnis pada Perusahaan Manufaktur




Article Info

Publish Date
25 Jul 2026

Abstract

Digital transformation has reshaped the finance function of manufacturing companies, yet holistic studies of its implementation within a single finance division in Indonesia remain limited. This study analyzes business digitalization in the financial administration process of the Finance Accounting and Tax (FAT) Division of a thermoplastic compounding manufacturer in Indonesia. Using a qualitative case study supported by internal quantitative data, information was collected through semi-structured interviews with four informants, direct observation, and document analysis. The study compares a manual baseline period up to 2023, reconstructed from internal archives, with a digital period in 2025 based on system logs, while field data were collected from March to May 2026. Findings show that integrating Accurate Desktop, Coretax, and bank cash management services reduced processing time by an average of approximately 79% across six core processes (65%–89%) and decreased monthly recording errors by approximately 90%. Digitalization also strengthened internal control through clearer segregation of duties and automatic audit trails, reducing payment manipulation risks. However, non-standard tax withholding, adjustment journals, poor-quality vendor documents, and dependence on third-party infrastructure still require manual intervention. As a single-case study, the findings describe one context and do not establish causation. The study concludes that digitalization success depends on technology, human readiness, and management commitment.

Copyrights © 2026






Journal Info

Abbrev

cemerlang

Publisher

Subject

Economics, Econometrics & Finance

Description

CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas ...