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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal Multidisciplinary Science PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Pengaruh Corporate Governance dan Financial Distress Terhadap Tax Avoidance: Systematic Literature Review Triasma, Citra; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Penelitian ini menganalisis pengaruh corporate governance dan financial distress terhadap tax avoidance melalui Systematic Literature Review dengan mengikuti protokol PRISMA. Sebanyak 30 artikel terpilih dari jurnal terindeks Scopus dan ProQuest (Q1-Q4) periode 2018-2025 dianalisis secara sistematis. Hasil sintesis menunjukkan bahwa mekanisme corporate governance yang efektif secara signifikan dapat menurunkan praktik tax avoidance, sementara kondisi financial distress cenderung mendorong peningkatannya sebagai strategi perbaikan likuiditas. Agency Theory mendominasi sebagai landasan teoretis dalam menjelaskan dinamika hubungan ini. Temuan mengungkapkan bahwa hubungan antar variabel bersifat kompleks dan sangat dipengaruhi oleh konteks spesifik perusahaan.
Pengaruh Intensif Pajak Terhadap Pertumbuhan Investasi: Study Literature Review Zurdiansyah, Zurdiansyah; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Penelitian ini menganalisis efektivitas insentif pajak dalam mendorong pertumbuhan investasi melalui Systematic Literature Review dengan protokol PRISMA. Sebanyak 30 artikel terpilih dari jurnal terindeks Scopus (Q1-Q4) periode 2019-2024 dianalisis secara sistematis. Hasil sintesis menunjukkan bahwa 40% studi mendukung efektivitas insentif pajak, 27% menolak, dan 33% menemukan hubungan kondisional. Insentif pajak terbukti signifikan meningkatkan FDI ketika didukung kualitas kelembagaan, stabilitas politik, dan kepastian hukum. Namun dalam lingkungan institusional lemah, insentif pajak cenderung tidak efektif dan menimbulkan deadweight loss. Signaling Theory mendominasi kerangka teoretis (36.7%), diikuti Institutional Theory (23.3%). Simpulan utama menyatakan insentif pajak sebagai pelengkap (complement) bukan pengganti (substitute) fundamental ekonomi sehat.
Analisis Transformasi Digital dalam Sistem Perpajakan dan Tantangannya terhadap Manajemen Risiko Pajak: Systematic Literature Review Fadlurahman, Rafi; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Transformasi digital dalam sistem perpajakan telah mengubah cara otoritas fiskal mengelola kepatuhan dan risiko pajak. Penelitian ini bertujuan untuk meninjau secara sistematis hubungan antara digitalisasi perpajakan dan manajemen risiko pajak dengan menggunakan metode Systematic Literature Review (SLR) berbasis pedoman PRISMA 2020. Sebanyak 42 artikel ilmiah yang diterbitkan pada periode 2020–2025 dianalisis dari basis data internasional seperti Scopus, ScienceDirect, dan Emerald Insight. Hasil kajian mengidentifikasi tiga tema utama, yaitu digitalisasi administrasi pajak, manajemen risiko berbasis teknologi, dan kesiapan organisasi serta tata kelola data. Ketiga tema tersebut dijelaskan melalui integrasi teori Technology Organization Environment (TOE), Institutional Theory, dan Enterprise Risk Management (ERM). Temuan menunjukkan bahwa digitalisasi pajak meningkatkan efisiensi, transparansi, serta kemampuan deteksi risiko, namun keberhasilannya sangat bergantung pada kesiapan kelembagaan dan sistem pengendalian internal. Penelitian ini berkontribusi dalam memperkuat landasan konseptual integratif mengenai hubungan antara inovasi teknologi dan pengelolaan risiko fiskal, sekaligus memberikan rekomendasi bagi pembuat kebijakan untuk membangun sistem perpajakan yang adaptif dan berkelanjutan di era digital.
DAMPAK KEBIJAKAN PAJAK MINIMUM GLOBAL (OECD PILLAR 2) TERHADAP STRATEGI AKUISISI DAN RESTRUKTURISASI PERUSAHAAN MULTINASIONAL Ka Utama, Hendri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Kebijakan Pajak Minimum Global (OECD Pillar 2) telah menggeser paradigma tata kelola perpajakan internasional dan memaksa reorientasi strategi korporasi multinasional. Namun, literatur masih menunjukkan kesenjangan signifikan, di mana hanya 3% penelitian terkait yang mengkaji dampak kebijakan ini terhadap strategi akuisisi dan restrukturisasi perusahaan multinasional (MNE). Penelitian ini bertujuan mengisi kekosongan tersebut dengan menganalisis mekanisme kausal Pillar 2 dalam membentuk keputusan strategis MNE. Metode yang digunakan adalah Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020, dengan seleksi 21 artikel relevan dari periode 2021–2025 yang terindeks di Scopus, ProQuest, dan Publish or Perish. Hasil penelitian mengungkap bahwa Pajak Minimum Global berdampak negatif terhadap aktivitas M&A global (ditandai penurunan 23%) dan memicu gelombang restrukturisasi besar-besaran pada 67% MNE, terutama melalui penutupan entitas di yurisdiksi pajak rendah. Analisis melalui lensa Teori Institusional menunjukkan bahwa respons strategis MNE ini didorong oleh tekanan koersif untuk menjaga legitimasi dalam lanskap regulasi global yang semakin kompleks. Implikasi penelitian memberikan panduan strategis bagi korporasi dan bahan pertimbangan bagi pembuat kebijakan dalam menavigasi era baru tata kelola pajak global.
Deteksi Fraud pada LKM Syariah: Tinjauan Internal Control dan Budaya Organisasi Cinda Nongfasya Ruwary; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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The sustainability of Islamic Microfinance Institutions (IMFIs) is increasingly threatened by fraud, yet existing mitigation strategies often over-rely on "hard controls" like Internal Control Systems (ICS). This study aims to reconstruct a holistic detection model by bridging technical audits with behavioral-spiritual approaches. Using a Systematic Literature Review (SLR) of 26 articles and the Fraud Diamond Theory as an analytical framework, this research challenges the effectiveness of procedural compliance alone. The findings reveal that while integrating AI-driven technical audits is vital to eliminate Opportunity in real-time, it remains inadequate without "soft controls." Islamic Organizational Culture is identified as a critical immunity that neutralizes the Rationalization and Pressure arising from the "double bottom line" conflict. Furthermore, the study establishes that a dual governance mechanism synchronizing financial and Sharia audits is required to mitigate perpetrator capability significantly. This synergy ensures that fraud detection extends beyond financial manipulation to include Sharia non-compliance, thereby safeguarding Maqasid Sharia, particularly the protection of wealth (hifz al-mal), from systemic erosion.
Paradoks Komitmen dalam TQM: Eksplorasi Hubungan antara Psychological Ownership dan Zero Defect Kisma Dian; Putri Rizkiyah; Talita Adelia Zahira; Sasha Salsabilah; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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In global business dynamics, the integration of quality management systems and organizational behavior plays a key role in sustaining quality standards. The relationship between Psychological Ownership and the zero-defect principle in Total Quality Management (TQM) highlights the importance of individual psychological factors beyond technical procedures. This phenomenon reflects a “commitment paradox,” where strict structural controls and standardized processes are required to minimize errors, yet success largely depends on employees’ intrinsic motivation and sense of ownership. Literature synthesis indicates that individuals with strong Psychological Ownership demonstrate greater responsibility and proactively prevent errors. Integrating organizational behavior with quality management perspectives suggests that aligning TQM structures with Psychological Ownership can strengthen sustainable quality performance and organizational competitiveness.
Activity-Based Management sebagai Strategi Efisiensi Biaya dalam Mendukung Daya Saing Usaha Mikro Kecil dan Menengah Kiky Anggrita; Adhalia Tryani; Jainal Arifin; Marliani, Marliani; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study analyzes the effectiveness of implementing ABM in enhancing cost efficiency within the Micro, Small, and Medium Enterprises (MSMEs) and Small and Medium Industries (SMIs) sectors.Cost efficiency is a crucial issue because many MSMEs still face limitations in their accounting systems, distortions in overhead cost allocation, and suboptimal mapping of production activities, which affect the accuracy of strategic decision-making. This study uses a qualitative approach through the Systematic Literature Review (SLR) method on scientific articles from 2020 to 2025 that discuss the implementation of ABM in the context of small and medium industries. The results of the synthesis indicate that ABM enhances cost efficiency by identifying and eliminating non-value-added activities, with potential cost savings ranging from 0.52% to 7.5%, depending on the complexity of costs and the organization’s level of readiness. In addition, ABM improves cost information accuracy, improves overhead allocation, and strengthens the basis for strategic decisions. However, there is a gap between theoretical potential and practice, especially in MSMEs with limited systems and technology
Islamicity Performance Index di Era ESG: Konvergensi, Kompetisi, atau Kesenjangan dalam Pelaporan Keberlanjutan Syariah? Zaneta, Delia Zara; Mukhtaruddin, Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.868

Abstract

This research is conducted to systematically examine and conceptualize the relationship betweenthe Islamicity Performance Index (IPI) and the Environmental, Social, and Governance (ESG)framework within the domain of Islamic sustainability reporting.The analysis is structuredaround three analytical lenses, namely convergence, competition, and gap. The method employedis a literature review of national and international journals relevant to the topics of IPI and ESG.The findings reveal that the dominant relationship between IPI and ESG is a structural gap.Convergence occurs partially on the social and governance dimensions, competition emerges atthe epistemological level due to differences in value foundations, while the gap occurscomprehensively as both frameworks are fundamentally designed to answer different questions.These findings imply the urgency of developing an integrative Islamic sustainability reportingframework rooted in maqashid syariah.
Tren Produk Blind Box: Inovasi Model Bisnis Atau Tantangan Kepatuhan Syariah? Zaneta, Delia Zara; Jhonson, Jhonson; Mukhtaruddin, Mukhtaruddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.873

Abstract

The rapidly growing trend of blind box products in digital commerce raises a fundamentalquestion regarding its position in Islamic economic law, whether it represents a legitimatebusiness model innovation or contains serious challenges to Sharia compliance. This productpotentially contains elements of gharar due to the uncertainty of the contract object at the timeof transaction. This study aims to analyze the trend of blind box products from the perspectiveof sale and purchase contracts in Islamic economic law through a literature review of nationaland international journals. The findings indicate that blind box products contain elements ofgharar fahisy due to uncertainty regarding the type, quality, and specifications of goods, therebyfailing to meet the valid requirements of sale and purchase contracts in Islam. Therefore, stricteroversight is needed to ensure this practice aligns with the principles of clarity, justice, andtransparency in Islamic economics.
ESG Part, Financial Distress, Financial Fraud and Audit Committee as a Moderating Variable Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Shelly, Kartasari F
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2689

Abstract

This research is motivated by the increasing demands for transparency and accountability. Companies are not only required to present reliable financial reports but also to demonstrate their commitment to sustainability practices through ESG performance. On the other hand, financial distress can increase pressure on management to maintain company performance, potentially encouraging financial statement manipulation. The audit committee acts as an oversight mechanism that can improve the integrity of the financial reporting process. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud and to examine the moderating role of the audit committee in this relationship by considering differences in industry characteristics as a control variable. This study uses a quantitative approach with secondary data from 94 companies in the ASEAN region for the period 2017–2024 with a total of 752 observations. Data analysis was performed using panel data regression with the help of Eviews 14 software. The results show that ESG performance and financial distress have a significant effect on financial statement fraud. The results of the moderation test indicate that the audit committee is able to moderate the relationship between ESG and financial distress on financial statement fraud. Differences in industry sector characteristics can affect the level of ESG, the risk of financial distress, and the effectiveness of audit committee oversight in preventing financial statement fraud. These findings suggest that increasing corporate transparency depends not only on ESG but also on considering industry sector characteristics and adapting oversight strategies to minimize the potential for financial reporting fraud in the ASEAN region.
Co-Authors Abdul Manan Adhalia Tryani Agil Novriansa Alfarizi, Ikhsan Alhanannasir, A. Ali Hasan, Nurhayati Almadania, Niswana Alya Zalfa Adelinia Annisa Rizkyta Yulie Astuti, Cantika wati famly Bernadette Robiani Cantika Mauli Tamara Marasin Cinda Nongfasya Ruwary Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Fadlurahman, Rafi Failasufa, Mila Febriani, Fenti Fitriyani, Andi Adelia Dwi Florencia, Irene Tri Franko, Marvin Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Imam Asngari Jainal Arifin Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Jhonson, Jhonson Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Kiky Anggrita Kisma Dian Krisna Praditya Marliana Marliana, Marliana Marliani Marliani Martinus Priandono Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Muzakki, Faiz Naufal Adiwidya Ramawi Nazari, Esa Cahyani Novelia, Riska Nugraha, Ahmad Rafli Nur Shinta, Amelia Putri Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pratama, Bobby Pungki Purnomo, Pungki Purba, Anggi Martuah PUTRI RIZKIYAH Putri, Ayu Fitria Putri, Mareta Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Ruwary, Cinda Nongfasya Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Sasha Salsabilah Setiawan, Eka A Setiawati, Riza Shelly, Kartasari F Siahaan, Hani Sihombing, Belandina Anita Sere Sinta, Clara Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Talita Adelia Zahira Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zaneta, Delia Zara Zurdiansyah, Zurdiansyah