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All Journal Jurnal Ilmiah Wahana Akuntansi International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Surya Anugrah
STMIK AMIKOM Yogyakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Khairunnisa, Hera; Musyaffi, Ayatullah Michael; Prihatni, Rida; Rachmadania, Rizki Firdausi; Anugrah, Surya; Suryono, Windy Permata; Sudiati, Rochma; Fhadira, Dinda Marsa; Irawan, Kania Allya; Johari, Razana Juhaida
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.161

Abstract

This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by 180 participants consisting of SMEs from the East Jakarta and West Jakarta areas, students and lecturers of Universitas Negeri Jakarta, and students of Mara University of Technology Malaysia. Assoc.There were three speakers who filled this webinar event. Prof. Dr. Razana Juhaida Johari as the first speaker explained the concept of accounting for MSMEs, the second speaker, Rizky Tiaro Sulistyo, S.Tr.Ak. delivered material on the Taxation Education Program for MSMEs, Muzaki Andriawan P.S.E., B.K.P., CTAP as the third speaker closed the session with a practical discussion on income tax for MSMEs. The results of this program were carried out well. interesting material for umkm made participants actively ask questions and want to explore more about taxes that apply to umkm and accounting concepts for SMEs.
Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Anugrah, Surya; Yuliana, Christina
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2013

Abstract

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.
Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1024

Abstract

Artificial Intelligence (AI) has emerged as a transformative force in the auditing profession, offering innovative tools and applications that enhance audit efficiency, accuracy, and scope. This systematic literature review aims to comprehensively examine the current state of AI integration in auditing, focusing on the various AI tools utilized, practical applications within both internal and financial audits, and the challenges faced during implementation. Using a rigorous search and screening process across multiple academic databases, this study synthesizes findings from recent empirical and theoretical research published over the last decade. Results reveal a growing adoption of machine learning, natural language processing, and robotic process automation in audit processes, which contribute to improved fraud detection, risk assessment, and data analysis capabilities. However, challenges such as data privacy concerns, ethical considerations, lack of auditor competency in AI technologies, and regulatory uncertainties persist. This review highlights critical gaps in the literature, particularly the need for standardized frameworks to guide AI deployment and the development of auditor skills to effectively leverage AI tools. The study concludes with recommendations for future research and practical implications for auditors, firms, and policymakers aiming to harness AI’s full potential in auditing. This review contributes to advancing knowledge on AI’s role in modernizing audit practices and shaping the future of the auditing profession.
Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.
Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Abstract

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.
Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2066

Abstract

This research investigates the impact of auditor competence on the effectiveness of fraud detection, with AI-driven audit analytics serving as a moderating factor. In the context of an increasingly digitalized economy, the complexity of financial fraud continues to evolve, posing challenges to conventional audit practices. The integration of Artificial Intelligence (AI) into auditing introduces advanced functionalities such as real-time data processing, anomaly identification, and predictive analysis. Nevertheless, the success of these AI applications depends substantially on the auditors’ proficiency—particularly their technical expertise, critical thinking ability, and digital fluency. Employing a quantitative methodology with Partial Least Squares Structural Equation Modelling (PLS-SEM), this study collected responses from 100 Indonesian auditors familiar with digital audit technologies. The findings demonstrate a strong positive link between auditor competency and the ability to detect fraud effectively. Furthermore, the application of AI-powered audit analytics significantly enhances this relationship, positioning AI as a key facilitator in improving audit outcomes. This study not only adds to the expanding scholarship on digital auditing practices but also aligns with Sustainable Development Goal 9, which promotes innovation and technological advancement to foster institutional integrity. Additionally, it underscores the importance of comprehensive auditor development programs that combine technical training, ethical considerations, and digital tool integration to ensure responsible and effective use of AI in modern auditing.
Co-Authors Dwi Handarini, Dwi Fhadira, Dinda Marsa Firnanda, Rio Hermawan, Sabo Irawan, Kania Allya Johari, Razana Juhaida Khairunnisa, Hera Musyaffi, Ayatullah Michael Puspa, Eka Septariana Rida Prihatni Rizki Firdausi Rachma Dania Sudiati, Rochma Suryono, Windy Permata Suyono, Windy Permata Yuliana, Christina