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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Agrita Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik
Santoso, Rachmat Agus
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The Trend of Audit Quality Development: A Scopus-Based Bibliometric Analysis Nurachman, Indriyani Astuti; Heryana, Regina Putri; Luthfi, Dwi; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Social Science and Education Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v5i1.1086

Abstract

This study presents a bibliometric analysis of audit quality research trends using VOS viewer, examining 913 Scopus-indexed articles from 2020-2023. Through co-citation and co-occurrence analysis, we identify key developments and knowledge gaps in the field. Findings indicate sustained growth in audit quality research, with publications peaking at 288 articles in 2023 (a 29.7% increase from 2022). The intellectual structure reveals DeFond and Zhang's (2014) work as most influential (147 citations), while network analysis uncovers nine thematic clusters. Notably, we identify under-researched areas including key audit matters, AI applications, and audit efficiency metrics. The analysis particularly highlights the growing relevance of digital transformation themes - artificial intelligence, integrated reporting, and technological efficiency measures - as emerging frontiers in audit quality research. These findings provide: (1) a systematic mapping of the field's evolution, (2) quantitative validation of research trends, and (3) priority directions for future studies. The study contributes to auditing literature by offering empirical evidence of shifting research focus toward technology-integrated audit processes, suggesting the need for more work examining how digital innovations impact quality measurement and assurance practices. Practitioners and researchers can leverage these insights to align investigations with current industry demands and technological advancements in the auditing profession.
Analisis Bibliometrik Terhadap Perkembangan Penelitian Perpajakan Digital Dengan Vosviewer Berdasarkan Data Scopus 2018-2025 Rahmat, Faisal; Santoso, Rachmat Agus; Fitriana, Fitriana
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1422

Abstract

Transformasi digital telah mengubah lanskap perekonomian global secara signifikan, termasuk dalam aspek perpajakan. Perpajakan digital menjadi isu strategis karena dapat mendongkrak penerimaan pajak diberbagai negara maju maupun negara berkembang. Penelitian ini bertujuan untuk mengeksplorasi perkembangan kajian ilmiah terkait perpajakan digital melalui pendekatan bibliometrik dengan bantuan perangkat lunak VOSviewer. Penelitian ini menawarkan keunggulan dibandingkan studi-studi sebelumnya yang umumnya terbatas pada pemetaan negara-negara yang berkontribusi dalam kajian perpajakan digital. Studi ini secara lebih komprehensif menyajikan analisis tren perkembangan perpajakan digital dalam rentang waktu tertentu, mengidentifikasi jurnal-jurnal yang berperan signifikan dalam publikasi topik tersebut, serta melakukan pemetaan tematik yang mendalam. Hasil analisis menunjukkan bahwa publikasi di bidang ini mengalami fluktuasi dari tahun ke tahun, dengan puncaknya terjadi pada tahun 2022. Lonjakan tersebut didorong oleh percepatan digitalisasi akibat pandemi, reformasi perpajakan global yang diprakarsai OECD/G20. Sebanyak 49 publikasi dari tahun 2018 hingga 2025 yang dianalisis, Intertax merupakan jurnal paling produktif, meskipun bukan yang paling berpengaruh dalam hal sitasi. Sebaliknya, artikel tunggal dari Government Information Quarterly memperoleh kutipan terbanyak, menunjukkan kuatnya kontribusi teoretis dari artikel tersebut. Dari hasil klasterisasi tema, isu tata kelola global menempati posisi dominan, yang mengindikasikan tingginya perhatian akademik terhadap perumusan kerangka kebijakan internasional di era ekonomi digital. Temuan ini memberikan gambaran penting mengenai arah dan fokus utama dalam literatur perpajakan digital, serta membuka peluang untuk penelitian lanjutan yang lebih mendalam.
Bibliometric Analysis of Auditor Switching Development with Vosviewer Anisa, Asti Sri; Santoso, Rachmat Agus; Fitriana, F.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1462

Abstract

The decision of a company to switch auditors, known as auditor switching, is a significant issue in the accounting field as it relates to auditor independence, regulatory frameworks, and the dynamics of auditor-client relationships. This study analyzes the development of auditor switching literature using a bibliometric approach based on 103 articles indexed in Scopus from 1988 to 2025. Utilizing VOSviewer software, the research identifies publication trends, core journals, and four main keyword clusters that reflect key research focuses: regulation, internal company conditions, financial pressure, and managerial motivation. The findings reveal a steady increase in publications, peaking in 2019. These results provide a comprehensive overview of the auditor switching research landscape and offer directions for future studies.
PEMETAAN RISET GLOBAL TENTANG PAJAK DIGITAL: ANALISIS BIBLIOMETRIK BERDASARKAN DATA SCOPUS Sulastri, Sulastri; Santoso, Rachmat Agus; Fitriana, Fitriana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3019

Abstract

Introduction: The development of the digital economy has led to the emergence of an urgency to design a new taxation approach that can accommodate digital economy activities reasonably and effectively, thus giving rise to the concept of digital tax. This research aims to map the global literature related to digital taxation, identify key topics, and find novel opportunities for future research. Methods: The method used was a bibliometric analysis with the VOSviewer application on 49 Scopus-indexed articles for 2018–2025. Results: The mapping results show that the theme of "tax system" is still limited, opening up development opportunities by exploring new keywords, especially in geographical or institutional contexts such as the tax system in developing countries. The co-occurrence analysis produced six clusters with the interesting finding that there is an indirect relationship between tax avoidance and digital taxation. This phenomenon suggests that tax avoidance in the digital economy is more due to structural changes and global responses, such as the BEPS initiative, than digital tax policies. These findings can provide direction for future research in developing digital taxation literature. Keywords: Digital Tax, Digital Taxation, Tax Avoidance, Vosviewer, Scopus
Analisis Pengaruh Ukuran Perusahaan Terhadap Audit Delay Berdasarkan Literature Review Terindeks Sinta Kau, Sasmita Trimoelya; Santoso, Rachmat Agus; Fitriana, Fitriana
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3447

Abstract

The purpose of preparing this literature review article is to find out and review previous research on the relationship between company size and audit delay. This research in preparing the article uses qualitative descriptive methods and literature studies to strengthen arguments through information collected from articles published in sinta indexed journals. The results of this study indicate that company size has no significant effect on audit delay, this is because those who cite more research other than company size and there are other variables that have a significant effect on audit delay. As well as from the 20 journals reviewed, only 8 journals state that company size has a significant effect on audit delay.
Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration Bahrul, Bahrul; Fitriana, Fitriana; Santoso, Rachmat Agus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4451

Abstract

This study aims to analyze and map the main research streams, research development, and further research directions in fraud prevention studies systematically. Using bibliometric analysis to analyze fraud prevention articles in the Scopus database based on preliminary data from 1985-2022 where there are 772 documents processed through VOSviewer software version 1.6.19. The study concluded that fraud prevention is a topic of international interest. Article by Rezaee. (2005), and an article in the Managerial Auditing Journal. Certain keywords, such as whistleblowing system, culture, management integrity, reputation, and blockchain technology provide a potential focus for future research.
Analisis Data Forensik untuk Mendeteksi Fraud Laporan Keuangan Perusahaan (Sebuah Literatur Review) Lila Mayuri, Ni Kadek; Santoso, Rachmat Agus; Fitriana, Fitriana
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11455

Abstract

Penelitian ini bertujuan untuk menyelidiki analisis data forensik untuk mendeteksi fraud dalam laporan keuangan Perusahaan berdasarkan artikel tahun 2019-2024. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan menggunakan literatur review sebagai kerangka metodologi utama. Hasil penelitian menunjukkan bahwa penerapan strategi-strategi dalam audit forensik memiliki dampak yang signifikan dalam mendeteksi kasus-kasus fraud yang terjadi. Audit forensik yang terfokus dan dukungan whistleblowing terbukti efektif dalam mengungkapkan kasus-kasus fraud yang tersembunyi, sedangkan pemanfaatan big data analytics memberikan kontribusi penting dalam meningkatkan efisiensi dan ketepatan deteksi fraud. Implikasi temuan ini adalah pentingnya pengembangan sistem pengendalian internal yang adaptif dan responsif terhadap perubahan lingkungan bisnis, serta perlunya kesadaran dan komitmen dari semua pihak terkait dalam memerangi tindakan fraud. Dengan demikian, penelitian ini memberikan pemahaman yang lebih mendalam tentang strategi-strategi yang dapat diterapkan untuk meningkatkan deteksi fraud dan mengelola risiko secara efektif di berbagai sektor.
Analisis Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pencegahan Fraud Pengelolaan Dana Desa Berdasarkan Literature Review Terindeks Sinta Tahun 2020-2024 Bria, Valerianus; Iskandarsyah, A Deni; Marpaung, Wilson; Santoso, Rachmat Agus; Fitriana, Fitriana
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12482

Abstract

Dana APBN desa yang disalurkan melalui APBD Kabupaten/Kota diprioritaskan untuk melaksanakan pembangunan dan pemberdayaan masyarakat desa. Proses alokasi besaran dana desa di setiap desa berbeda nilainya, dengan memperhatikan jumlah penduduk, angka kemiskinan, luas wilayah dan tingkat kesulitan geografis. Pengelolaan dana desa tersebut perlu dilakukan antisipasi pencegahan agar tidak terjadinya fraud. Penelitian ini bertujuan menganalisis seberapa besar kontribusi sistem pengendalian internal dan akuntabilitas dalam mempengaruhi pencegahan fraud. Metode yang digunakan deskriptif dengan pendekatan kualitatif, berdasarkan literature review artikel terindeks sinta tahun 2020-2024. Hasil penelitian dapat diketahui bahwa dari 25 artikel yang dianalisa, terdapat 22 artikel tentang pengendalian internal, dengan 18 yang berpengaruh dan 4 tidak berpengaruh. Selanjutnya terdapat 6 artikel yang membahas topik akuntabilitas, 3 berpengaruh dan 3 tidak berpengaruh. Seluruh artikel tersebut berhubungan dengan pencegahan fraud pengelolaan dana desa. Kutipan terbanyak terdapat pada satu artikel terindeks Sinta 5, dengan 85 kutipan. Temuan untuk penelitian selanjutnya belum adanya artikel terindeks Sinta 1 yang membahas topik ini.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN: LITERATUR REVIEW ARTIKEL TERINDEKS SINTA Nugraha, Ramlan Indra; Gulo, Nurdelima; Fitriana, Fitriana; Santoso, Rachmat Agus
JURNAL AGRITA Vol 6, No 1 (2024): June
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/agri.v6i1.4110

Abstract

Penelitian ini membahas kualitas auditor yang sering digunakan sebagai indikator kualitas audit. Auditor skala besar cenderung lebih kuat dalam mengungkapkan masalah dan menghadapi risiko proses pengadilan, sehingga memiliki insentif yang lebih besar untuk mendeteksi dan melaporkan masalah pada perusahaan yang diaudit. Tujuan penelitian ini untuk menganalisa pengaruh kualitas audit terhadap terhadap ketepatan waktu pelaporan keuangan berdasarkan artikel yang terindeks Sinta tahun 2017-2024. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Berdasarkan hasil analisis artikel yang telah dilakukan pada penelitian ini, terbukti bahwa kualitas audit memiliki dampak yang signifikan terhadap terhadap ketepatan waktu pelaporan keuangan. Hal ini menunjukkan pentingnya kualitas audit dalam pelaporan keuangan dalam membantu pengguna membuat keputusan ekonomi dan mengetahui kondisi keuangan suatu entitas.
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Halawa, Diperhatikan; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
Co-Authors Anggraeni, Fauziah Anisa, Asti Sri Auliya, Nur Salsa Bahrul, Bahrul Bria, Valerianus Dachlan, Fitriana Devi, Rini Fitrianti Dian, Mochamad Ronald Fauziah, Hesti Febriani, Asri Firdausi, Qonita FITRI ANA Fitriana Fitriana Fitriana, F. Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Heryana, Regina Putri Iskandarsyah, A Deni Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lila Mayuri, Ni Kadek Luthfi, Dwi Manulang, Novrianti Marpaung, Wilson Masitoh, Imas Mayuri, Ni Kadek Lila Natasya, Anisha Nazara, Desman Serius Nugraha, Ramlan Indra Nur Hayati Nurachman, Indriyani Astuti Pasaribu, Marsel Rahmat, Faisal Rukhviyanti, Novi Safitri, Sari Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Yanti Hulu, Asesi Winda