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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Journal of Social Science Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Humanities Education and Social Sciences Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science Kupna Akuntansi: Kumpulan Artikel Akuntansi JAKBS Jurnal Media Akademik (JMA) PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Akuntansi IPSSJ JUEBIR: Journal of Economics and Business Research
Tjandrakirana, Rina
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Peningkatan Kesadaran Pajak Pada Generasi Z Melalui Pemanfaatan Teknologi Digital Di Desa Burai Sebagai Upaya Membangun Budaya Kepatuhan Pajak Ermadiani, Ermadiani; Tjandrakirana DP, Rina; Wahyudi, Tertiarto; Kesuma, Nilam; Putra, Apriansyah
Sricommerce: Journal of Sriwijaya Community Services Vol. 7 No. 1 (2026): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v7i1.243

Abstract

Rendahnya kesadaran pajak pada Generasi Z merupakan tantangan penting mengingat mereka adalah calon wajib pajak masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan kesadaran pajak Generasi Z di Desa Burai, Kabupaten Ogan Ilir, melalui sosialisasi pemanfaatan teknologi perpajakan digital. Sebanyak 30 peserta dipilih secara purposive sampling, terdiri dari pelaku usaha mikro dan pemuda aktif desa. Metode pelaksanaan mencakup ceramah, pemutaran video animasi edukatif, dan diskusi interaktif tentang konsep pajak, e-filing, dan e-billing. Evaluasi dilakukan melalui kuesioner umpan balik dan observasi partisipasi peserta; program ini tidak menggunakan desain pre-test dan post-test, melainkan mengukur capaian pemahaman dan kepuasan melalui kuesioner terstruktur yang diisi peserta pada akhir kegiatan. Hasil menunjukkan capaian pemahaman tentang pentingnya pajak (89,30%), pemahaman e-filing (80,00%), pemahaman e-billing (80,00%), dan komitmen menjadi wajib pajak patuh (90,50%). Dampak paling signifikan adalah perubahan paradigma peserta dari memandang pajak sebagai beban administratif menjadi kontribusi pembangunan. Program ini berhasil membangun kesadaran dan pengetahuan dasar pajak digital Generasi Z sebagai fondasi budaya kepatuhan pajak berkelanjutan.
Stranded Assets dalam Industri Migas: Perspektif Akuntansi dan Dampaknya terhadap Laporan Keuangan Zahra, Asywariani; Fakhirah, Siti Bunayyah; Sapitri, Ayu; Tjandrakirana DP, Rina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7636

Abstract

This study aims to analyze the phenomenon of stranded assets in the oil and gas (O&G) industry and examine its impact on financial statements from an accounting perspective. The global transition toward a low-carbon economy has increased the risk of asset value decline in the fossil energy sector, potentially affecting corporate financial stability and long-term investment decisions. This research employs a Systematic Literature Review (SLR) method by analyzing scientific articles indexed in Scopus and SINTA from 2021 to 2026, ensuring a comprehensive and up-to-date synthesis of existing studies. The findings indicate that stranded asset risks are driven by regulatory changes, advancements in renewable energy technologies, and shifts in global economic conditions, which render certain oil and gas assets economically unviable. In addition, increasing environmental awareness and policy pressures further accelerate the obsolescence of carbon-intensive assets. From an accounting perspective, this phenomenon leads to a higher likelihood of asset impairment, changes in asset useful life estimates, and the need for enhanced risk disclosure in financial reporting. It also raises concerns regarding the accuracy of asset valuation and the transparency of financial statements. Furthermore, the study identifies a gap between corporate sustainability commitments and accounting practices that have not fully reflected energy transition risks. Therefore, adjustments in accounting standards and financial reporting practices are necessary to better accommodate stranded asset risks and ensure the relevance, transparency, and reliability of financial information for stakeholders in a rapidly evolving energy landscape.
Blockchain Pada Sistem Informasi Akuntansi: Potensi Dan Implikasinya Terhadap Kualitas Informasi Keuangan Didik Heri Purnomo; Rina Tjandrakirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to explore the potential, key challenges, and implications of Blockchain technology implementation on the quality of financial information within Accounting Information Systems (AIS). Amidst increasing demands for data integrity and transparency, Blockchain emerges as a disruptive innovation offering distributed recording mechanisms. The method used is a Systematic Literature Review (SLR) of 35 scientific articles published between 2021–2026, sourced from Scopus and SINTA databases. The analysis is conducted using the Technology-Organization-Environment (TOE) framework and Agency Theory. Research findings indicate that Blockchain's technical features, such as immutability, decentralization, and smart contracts, have the potential to enhance the qualitative characteristics of financial information, particularly in aspects of reliability, timeliness, and verifiability through the concept of triple-entry accounting. However, massive implementation still faces significant hurdles, including the complexity of integration with legacy systems (ERP), high investment costs, lack of digital literacy among practitioners, and regulatory gaps. Furthermore, Blockchain radical transparency triggers managerial resistance as it limits discretion in earnings management. This study provides implications for organizations to prepare IT infrastructure and intellectual capital, and for regulators to accelerate the formulation of digital asset legal frameworks.
Transformasi Akuntabilitas PFM Era Danantara: Sebuah Tinjauan Sistematis Arya Pamungkas Pitu Alam; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines whether the evolution of public financial management reflects a paradigm shift from budget accountability to portfolio accountability in the era of sovereign wealth governance, particularly in the context of Danantara. Using a qualitative systematic literature review, the study synthesizes recent research on public financial management, performance-based budgeting, accrual accounting, public asset management, and sovereign wealth fund governance. The findings indicate that portfolio accountability does not yet represent a fully established paradigm shift but rather a conceptual expansion of performance-based governance. While traditional accountability emphasized compliance, annual budget execution, and ex-post audit control, emerging practices increasingly incorporate risk-adjusted return, asset valuation, financial sustainability, and portfolio-level risk management. Epistemically, positioning government as a portfolio manager balancing risk, public value, and intergenerational sustainability signals the potential emergence of a new governance sub-paradigm. This study contributes by integrating fragmented discourses into a unified analytical framework and proposing portfolio accountability as a conceptual lens for evaluating contemporary fiscal governance transformation.
Masa Depan Auditing di Tengah Revolusi AI dan Blockchain: Peluang, Kendala, dan Agenda Riset Strategis Sasha Salsabilah; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The revolution of Artificial Intelligence (AI) and Blockchain has triggered a fundamental transformation in the auditing profession. This research aims to map current literature regarding the integration of these two technologies to identify opportunities, constraints, and strategic research agendas for the future. Employing a systematic literature review of 31 scientific articles from 2020-2026, this study finds that the synergy between AI and Blockchain offers significant opportunities to enhance audit quality through real-time monitoring, automation of procedures, and strengthening the integrity of digital evidence. However, implementation faces substantial hurdles, including high infrastructure costs, emerging cybersecurity risks, and ethical challenges concerning algorithmic transparency. Through the lens of Signaling Theory and Legitimacy Theory, this research explains how the adoption of advanced technology functions as a positive signal of financial information quality and a firm's effort to maintain operational legitimacy in the eyes of stakeholders within the digital ecosystem. These findings formulate a strategic research agenda focusing on developing ethical AI governance frameworks and standardized blockchain-based auditing. This study provides theoretical and practical contributions for regulators and practitioners in navigating the transition toward an integrated digital audit era.
Green Accounting dan Kinerja Lingkungan: Bukti Empiris atau Sekadar Narasi Bisnis? Ghina Saumalia; Rina Tjandrakirana
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/va90pd64

Abstract

Green accounting is an approach that integrates environmental aspects into traditional accounting practices. This study aims to prove whether companies that implement green accounting and environmental performance actually implement it or it is all just a company's business narrative. Through a systematic literature review of recent studies, it was found that although several studies show a positive relationship between green accounting and environmental performance, there are also indications that the implementation is often symbolic without any real impact on environmental performance. The results of this study indicate that there are still many companies that only use green accounting and environmental performance as a marketing tool or social legitimacy without any concrete efforts in improving the environment.
Pengaruh Corporate Governance terhadap Kualitas Laba pada Perusahaan Minyak dan Gas: Systematic Literature Review Salwa Nabilah Putri; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4417

Abstract

The oil and gas industry is a strategic sector characterized by high risk, which may encourage earnings management practices and reduce the quality of financial reporting. Therefore, corporate governance plays a crucial role in enhancing transparency and earnings quality. Using a Systematic Literature Review (SLR) approach on 20 articles sourced from Google Scholar, Garuda, SINTA, and Scopus, this study aims to evaluate the effect of corporate governance on earnings quality. The findings indicate that corporate governance generally improves earnings quality by enabling better monitoring and control of management. However, the impact is not always consistent, as it is influenced by the effectiveness of governance implementation and firm-specific characteristics. This study highlights the importance of implementing good corporate governance to enhance the credibility of financial statements.
Co-Authors Adhitama, Fardinant Adhitama, Fardinant Ahmad Widad, Ahmad Anggraini, Fida Anton Indra Budiman Apriansyah Putra Ariodillah, Ariodillah Arya Pamungkas Pitu Alam ASPAHANI ., ASPAHANI Aspahani Aspahani Asywariani Zahra Atikah Mustika Budiman, Anton Indra Budiman, Anton Indra Bunga Aulia Burhanuddin Burhanuddin Catherine Damar Sagara Sitepu, Christian Diani, Erma Didik Heri Purnomo Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Fakhirah, Siti Bunayyah Galih Ramadhan Adinegara Ghina Saumalia Harun Delamat HASNI YUSRIANTI Hidayat, Ariodillah Ika Sasti Ferina, Ika Sasti IRA APRILITA Junaidi, Nabila Arie Kesuma, Nilam Media Kusumawardani, Media Meirawati, Eka Meva Monika Muhammad Farhan Mukhlis Mukhlis Nadira Ramadhani Nurmawati Oktaria Permatasari, Ariadna RIKA HENDA SAFITRI, RIKA Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Salwa Nabilah Putri Sapitri, Ayu Sasha Salsabilah Siti Maryana Fatrianisa Soediro, Achmad Tertiarto Wahyudi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Wahhyudi, Tertiarto Yulia Saftiana Zahra, Asywariani