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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Cannarium (Jurnal Ilmu-ilmu Pertanian) Aquahayati Jurnal Populasi Jurnal Sains dan Inovasi Perikanan/Journal of Fishery and Innovation (JSIPi) Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Sapa Laut Jurnal Sosial Ekonomi Perikanan Panrita Abdi - Jurnal Pengabdian pada Masyarakat AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Omni-Akuatika Jurnal Biologi Tropis Sains Akuakultur Tropis : Indonesian Journal of Tropical Aquaculture Jurnal Riset Akuakultur MITRA: Jurnal Pemberdayaan Masyarakat KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Forest and Society Jurnal Pengabdian Magister Pendidikan IPA Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Aquaculture and Fish Health Midwifery and Nursing Research (MANR) Journal of Telenursing (JOTING) Jurnal Abdi Insani Science Midwifery Jurnal Darma Agung Monas: Jurnal Inovasi Aparatur Jurnal Geuthee BERNAS: Jurnal Pengabdian Kepada Masyarakat Pelita Masyarakat Intelegensia : Jurnal Pendidikan Islam Jurnal Pengabdian kepada Masyarakat Nusantara Community Empowerment Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Kepada Masyarakat Jurnal EduHealth Media Akuatika: Jurnal Ilmiah Jurusan Budidaya Perairan AKADEMIK: Jurnal Mahasiswa Humanis Journal Of Human And Education (JAHE) Journal of Early Childhood and Character Education Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Journal of Social And Economics Research Agrikan: Jurnal Agribisnis Perikanan SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Karya Pengabdian Teknik Mesin Journal of Artificial Intelligence and Digital Business Room of Civil Society Development Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance JAKBS Aceh Journal of Animal Science Jurna Beta Kimia Nasuwakes : Jurnal Kesehatan Ilmiah SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Social Science Review JOURNAL OF MIDWIFERY AND COMMUNITY HEALTH JURNAL SAINS dan INOVASI PERIKANAN Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Engagement: Jurnal Pengabdian Kepada Masyarakat Journal Of Medicine And Health Sciences (Medisci) Jurnal Solusi Masyarakat (JSM) Journal of Fisheries & Marine Jurnal Solusi Masyarakat Dikara Biosaintifika: Journal of Biology & Biology Education Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal Perikanan journal of social and economic research Room of Civil Social Development Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Pase: Journal of Contemporary Islamic Educational Jurnal Ilmiah Guru Madrasah (JIGM) Journal of Communication Research
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The Integration of the Code of Ethics and Professional Skepticism in Accounting Fraud Prevention: Systematic Literature Review Zahra, Nabilah Amalia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to conduct a systematic literature review on the integration of the code of ethics and professional skepticism in enhancing the effectiveness of accounting fraud prevention and detection. The persistent threat of financial statement fraud to global economic stability underscores the urgency of understanding how ethical values and auditors' critical mindsets can be unified as a primary control mechanism. Employing the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzes 26 scientific articles from the Scopus, ScienceDirect, Sinta, and Garuda databases within the period of 2018 to 2026. Data were extracted via content analysis to map research trends, the application of Agency Theory and the Theory of Planned Behavior, as well as empirical results concerning the variables studied. The primary findings indicate that the code of ethics consistently exerts a positive influence on fraud prevention, whereas the effectiveness of professional skepticism varies according to situational factors such as auditor experience and time pressure. The integration of both is proven to be more effective than partial application, with the code of ethics serving as a moral foundation and skepticism providing the technical acuity to critically examine evidence. The conclusion of this study emphasizes that sustainable fraud prevention strategies require the simultaneous reinforcement of internalized moral values and skeptical sharpness, particularly in addressing increasingly complex fraud patterns in the digital era.
Strategic Cost Management (SCM) Analysis Based on Balanced Scorecard to Achieve Cost Leadership Rindhyanti , Laiza Shendy; Mutiara Damayanti; Ummi Kalsum Mutmainnah; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The escalation of global business dynamics in the VUCA era necessitates a shift from reactive cost management to an integrative Strategic Cost Management (SCM) approach. Conventional accounting is no longer sufficient to maintain competitive advantage amidst Industry 4.0 disruptions. This study critically analyzes the integration of a Balanced Scorecard (BSC)-based SCM architecture in constructing sustainable cost leadership without compromising long-term value creation. Employing a Systematic Literature Review (SLR) conforming to PRISMA 2020 guidelines, this research synthesized 31 peer-reviewed articles published between 2021 and 2026. The findings reveal that harmonizing SCM with the BSC framework reinforces cost leadership by aligning strategic cost drivers with multidimensional performance indicators.Instruments such as Activity-Based Costing (ABC) and Target Costing drive operational efficiency, while the BSC protects non-financial assets like service quality and human capital. Furthermore, current literature highlights a pivotal trend: the synergy of SCM and BSC is increasingly augmented by digital transformation and ESG metrics via the Environmental Sustainability Balanced Scorecard (ESBSC). Ultimately, success depends on an organization's technological maturity, governance quality, and adaptability to external environmental turbulence.
Co-Authors A., Nurdiana Abdul Gofur Abdul Hamid Abdul Khalik Abdul Majid Abdul Muis Balubi Abdul Rahman Rahman Abdullah, Khadijah Razali Abdullah, Salahuddin Acintya, Anggie Elma Adam, Ryan Ade Kartika Afriyadi Cahyadi, Afriyadi Agus Kurnia Agus Kurnia Agus Kurnia Agus Kurnia Agus Kurnia AGUS KURNIA Agustin, Devina Ahmad Prayudi Akhmad Mansyur Alamsyah - Alawi, Muhammad Ridwan Alfarizi, Ikhsan Ampera Miko Anang Dwi Santoso Andam S. Ardan Andri Asmari Andries Lionardo, Andries Angelin, Angelin Anita Anita Anna Yulianita Annaastasia, Nurhuda Anwar, Asni Aprilianz, Flowrent Ari Anggarani Winadi Prasetyoning Tyas Arif Irpan Tanjung Arifin, Jainal Asmari, Andri Asnani Asnani Asriyana, . Aurelia, Dini Ayub Ayub, Ayub Azhar Azhar Azlia, Nasikhatul Azwar Sidiq Baheri Baheri Baheri, Baheri Balubi, Abdul Muis Basri, Muhammad Irfan Belinda, Lisa Betri, Betri Bisri, Ahmad Vicky Nihalani Br. Gurusinga, Latersia Br. Karo, Dina Andriani Bustang Bustang Cayah, Nur Chandra Kirana Chandritike, Stevi Natasia Charviandi, Adrie Cornellius, Josephin Cut Yuniwati Damayanti, Mutiara Damayanti, Yusnika Darusatul, Maudi Deprianti, Gita Desyandri Desyandri Dewi Dewi Dewi, Sovi Mahalaxmi Dhian Rosalina, Dhian Dina Andriani Br Karo Dini Qurrata Ayuni Dody Dharmawan Trijuno edi edi Edi Edi Effendie, Muh Yamin Eka Mulyana, Eka Elizar Elizar, Elizar Elna, Nandara Priyanti Elviria, Samia Emiyarti Emiyarti Emiyarti Emiyarti, Emiyarti Ensa, Hasyafira Ermayanti Ishak, Ermayanti Erna Rusliana Evron Asrial Fadilah, Ghaida Nurul Fatimah Nurjannati Iskandar Fatiyani Fatmawati, Famawati Fauzi Fauzi Fauziah, Fara El Alfa Fithriany Fithriany, Fithriany Fitraniar, Iin Fitri Handayani Fitri Handayani Gatut Bintoro Ghina Reftantia Gita Permatasari, Gita Gunawan, Yakub Habibi, Munawir Handayani, Maidiana Astuti Handayani, Sri Hanifah, Siti Nur Hapsari Ekonugraheni, Dyah Hartina Iyen Hasan Eldin Adimu Hendiyani, Dina Hendy Hendy I Made Kawan Iba, Wa Iba, Wa Iin Fitraniar Ijal, Kasrun Ilham Antariksa Tasabaramo, Ilham Antariksa Imakulata, Mbing Indrayani Indrayani Indrayani Indriyani Nur Indriyani Nur Indriyani Nur Indriyani Nur Irdam Riani Irdam Riani, Irdam Irwan Junaidi Effendy Iskandar, Diki Iskandar, Fatimah Nurjannati Istiqoma, Istiqoma Jaka Syahputra Jasmiati Jasmiati, Jasmiati Juhardin, Juhardin Juliartha, Evie Farida Jumarlin, Jumarlin Kangkuso Analuddin, Kangkuso Karo, Dina Andriani Br. 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