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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Teknik Mesin Indonesia Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi dan Keuangan Media Bina Ilmiah Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kesehatan Bakti Tunas Husada Obat: Jurnal Riset Ilmu Farmasi dan Kesehatan Jurnal Ilmu Administrasi Publik
Winda Wulandari
Unknown Affiliation
Aerospace Engineering Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN: TINJAUAN LITERATUR Winda Wulandari; Ririn Widyastuti Wulaningsih; Rimi Gusliana Mais; Achmad Jaelani; Erita Oktasari
Media Bina Ilmiah Vol. 19 No. 8: Maret 2025
Publisher : LPSDI Bina Patria

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Abstract

Dengan menggunakan Teori Keagenan, penelitian ini bertujuan memberi gambaran menyeluruh mengenai Tata Kelola Perusahaan dan Penghindaran Pajak. Metodologi penelitian ini menggunakan tinjauan literatur yang mencakup 33 artikel terkait penghindaran pajak pada tahun 2019 hingga 2023. Tinjauan literatur ini mengidentifikasi variabel komite audit dan kepemilikan institusional sebagai tren penelitian mengenai pengaruh faktor-faktor tersebut terhadap penghindaran pajak. Dengan mensintesis temuan penelitian yang telah dipublikasikan, penelitian ini mengkaji dampak berbagai sistem tata kelola perusahaan terhadap penghindaran pajak, dengan fokus khusus pada kepentingan pemangku kepentingan yang diarahkan oleh setiap mekanisme. Oleh karena itu, sejauh mana suatu perusahaan melakukan penghindaran pajak bergantung pada kekhawatiran para pemangku kepentingannya dan kemampuan mereka untuk mengadvokasi kekhawatiran tersebut melalui proses tata kelola perusahaan. Kontribusi praktik penelitian ini melihat hasil yang komprehensif dari hasil tinjauan literatur yang mencakup 33 artikel terkait penghindaran pajak pada tahun 2019 hingga 2023 baik nasional dan internasional dan menggarisbawahi pentingnya memahami motivasi di balik penghindaran pajak, bukan hanya menilai dampaknya. Hal ini dapat membuka ruang bagi teori-teori baru mengenai perilaku perusahaan dalam konteks pajak dan tata kelola.
Akuntansi Forensik di Era Digital: Sintesis Sistematis atas Integrasi Big Data, AI, dan Kerangka Analitik dalam Deteksi Kecurangan (2016–2025) Winda Wulandari; Retna Sari; Heksawan Rahmadi; Wieldy Menanda; Dwi Prastowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5838

Abstract

This study synthesizes the development of forensic accounting research in the digital era from 2016 to 2025 using a Systematic Literature Review (SLR) guided by the PRISMA protocol. Twenty-six Scopus-indexed articles were analyzed through the Theory Context Methodology (TCM) framework to map theoretical, methodological, and contextual trends. Findings indicate that the Fraud Triangle Theory remains the dominant foundation but is increasingly integrated with Technology Organization Environment (TOE) and Resource-Based View (RBV) frameworks to explain technological adoption and organizational capability in digital forensic auditing. Thematic analysis identifies five key directions: behavioral fraud theory, AI-based digitalization, ethical governance, organizational capability, and methodological innovation. This study introduces the Forensic Accounting 4R Model (Regulation Risk Response Reinforcement), emphasizing synergy among technology, ethics, and governance in strengthening fraud prevention. Theoretically, it unifies behavioral, technological, and ethical dimensions in one conceptual framework, while practically offering insights for improving digital governance and forensic audit competence in emerging economies.
IMPLEMENTASI KEBIJAKAN PENGAWASAN PINDAH LOKASI PENIMBUNAN MENGGUNAKAN ELECTRONIC SEAL(E-SEAL) PADA KANTOR BEA DAN CUKAI TANJUNG PRIOK Yoan Agung Wibawa; Winda Wulandari
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study assesses the supervision of Transfer Location Storage (PLP) at the Tanjung Priok Customs Office through the use of GPS-enabled Electronic Seals (e-Seals). Method , A descriptive-qualitative design was employed. Data were gathered via in-depth interviews, field observations, and document analysis, and interpreted using George C. Edward III’s four-factor implementation model (communication, resources, disposition, and bureaucratic structure). E-Seals enhance the speed, transparency, and traceability of container movements; however, effectiveness is constrained by intermittent GPS signal loss, limited active devices, and sub- optimal coordination among operational units and vendors. Strengthening real-time communication channels, ensuring adequate buffer-stock of devices coupled with continuous technical training, and standardising emergency procedures are essential to fully realise the benefits of e-Seals in PLP supervision and to support national logistics efficiency Keywords e-Seal; PLP; policy implementation; Customs; logistics supervision
Co-Authors Achmad Jaelani Achmad Saichoni Arthaganda Alief Ramdan Allyssia Salma Ardian Bayu Putra Aryanto Aryanto DEWI RAHMAWATI Dwi Prastowo Dzakiya Zhihrotulwida Erita Oktasari Hana Hermawan Heksawan Rahmadi Helmawati Hendi Suhendraya Muchtar Ida Farida M. Fithrul Mubarak Menanda, Wieldy Murniati Nurwijayanti Panji Harapan Agung Rahmadi, Heksawan Retna Sari Reza Cesar Tiarso Rimi Gusliana Mais Rina Nuraeni Ririn Widyastuti Wulaningsih Salsabila Firdausi Hernila Putri Sari, Retna Silfi Maslicha Siti Khoiriyah Siti Nur Rohmania Sumardi , Sumardi Sunandar Sunandar Syamsul Arifin Teti Ratnawulan Wawan Rilyawan Widyaningsih Azizah Wieldy Menanda Yani Ambari Yoan Agung Wibawa Yulidar