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All Journal Jurnal Eksplorasi Akuntansi (JEA) Akuntansiku Jurnalku
Hanin Febriana
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Peluang Bisnis Digital di Indonesia Pada Era Society 5.0 Hanin Febriana; Kartika Vela Andita; Raisha Adinda Rismarina; Agus Maulana
Jurnalku Vol 3 No 3 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i3.595

Abstract

Masa menuju Society 5.0 ditandai dengan adanya perkembangan Artificial Intelligence, Robotics, Automation, Big Data, serta Internet of Things. Konsep Society 5.0 menjelaskan bahwa setiap hal yang dilakukan manusia akan sangat bergantung pada teknologi. Bisnis digital adalah bisnis yang memanfaatkan teknologi untuk menjalankannya. Bisnis digital bermula dari perkembangan teknologi yang terus dilakukan oleh manusia. Akhirnya setiap sektor kehidupan beralih menjadi digital. Contoh bisnis digital yang paling umum adalah e-commerce. Pada penelitian ini menggunakan metode konseptual. Peneliti melakukan riset berbasis literatur terbaru sesuai dengan kebutuhan penelitian. Dengan adanya konsep era Society 5.0 memungkinkan bisnis digital berkembang dan berinovasi lebih cepat. Dalam menghadapi era Society 5.0 tentunya para pebisnis menemukan peluang bisnis digital dan tantangannya dalam mempertahankan bisnis mereka. Bisnis digital dapat diperluas pemasarannya baik skala nasional maupun internasional. Kemudian terdapat strategi bisnis di era Society 5.0 untuk meminimalisir kerugian yang ada dan bisnis digital mereka akan terus mengalami kemajuan. Era Society 5.0 memberikan banyak manfaat, kemudahan, dan efisiensi dalam pemenuhan kebutuhan. Inovasi terbaru harus digaungkan, masyarakat harus bisa beradaptasi pada era ini. Pebisnis harus mengikuti perubahan teknologi dan memiliki pengetahuan yang luas. Hal ini dibutuhkan karena pebisnis dituntut untuk dapat melakukan inovasi dan merancang strategi logis agar tidak tertinggal kompetitornya dan bisnis digital dapat terus berkembang.
Eksplorasi Penerapan Activity Based Costing dalam Evaluasi Profitabilitas Proyek: Studi Kasus pada Perusahaan Jasa Konsultan Hanin Febriana; Ali Tafriji Biswan; Lidya Primta Surbakti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4162

Abstract

This study examines cost-setting issues in a consulting company that has not yet implemented an activity-based costing system, resulting in inconsistent project and client profitability as well as unmeasured workload assessments. The study aims to explore how activities, work complexity, and cost-setting practices shape cost structures in consulting service firms and to identify operational issues that affect project cost evaluation. A qualitative approach was employed through in-depth interviews, workflow observations, and the review of internal documents to obtain a detailed understanding of activities, task allocation, fee determination, and the recording of working hours and project documentation. The novelty of this study lies in its effort to understand cost formation practices in consulting firms through the perspectives of activities and cost drivers. Specifically, the study focuses on how activity complexity, variations in workload, and fee-setting practices influence project cost evaluation. The findings indicate that the company frequently handles projects with similar fees but different levels of complexity, resulting in increased work effort without corresponding profit growth. Inaccurate time-recording practices also make it difficult for the company to assess the cost burden of each activity and lead to pricing decisions that are not supported by data. The study concludes that issues such as the mismatch between workload and project fees, inadequate activity recording practices, and unidentified overhead costs highlight the need for a more activity-oriented cost approach. Activity-Based Costing has the potential to serve as a framework for understanding resource consumption and supporting a more structured project cost evaluation process.
Internal control as a tax governance mechanism for mitigating transfer pricing risks Hanin Febriana; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2325

Abstract

This study aims to examine the role of internal control as a tax governance mechanism in mitigating transfer pricing risks in multinational enterprises. Transfer pricing remains a critical issue in international taxation due to its potential to generate tax adjustments, tax disputes, and compliance uncertainties when not properly managed. This study employs a literature review approach by analyzing scholarly articles obtained from various academic databases. The analysis was conducted through a systematic process of identification, screening, and synthesis of literature related to internal control, tax governance, and transfer pricing risk. The findings indicate that internal control plays a strategic role in supporting tax governance through enhanced monitoring mechanisms, tax risk management, and transfer pricing compliance. The implementation of a Tax Control Framework, adequate transfer pricing documentation, and cooperative compliance practices contribute to controlling tax risks and reducing the likelihood of tax adjustments and transfer pricing disputes. The study also reveals that transfer pricing risk is influenced not only by technical pricing considerations but also by the effectiveness of tax governance and the quality of a firm's internal control system. Therefore, the integration of internal control and tax governance is essential for strengthening transfer pricing compliance and mitigating tax risks in multinational enterprises.
Co-Authors Agus Maulana Ali Tafriji Biswan Kartika Vela Andita Lidya Primta Surbakti Raisha Adinda Rismarina