Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Social Science Studies Journal of Accounting and Digital Finance Journal of Advances in Accounting, Economics, and Management
Ramadanty, Jesica
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Redefining Management Accounting Systems : A Systematic Review of Recent Advances and Future Directions Ramadanty, Jesica; Putri, Mareta
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.487

Abstract

Management accounting systems (MAS) have evolved significantly over the past decades in response to dynamic business environments, technological innovations, and the increasing complexity of organizational structures. This article systematically reviews recent developments in MAS, identifying key trends, methodologies, and applications. Through an in-depth analysis of contemporary literature, we explore the transformation of traditional MAS and propose future directions for research and practice. The review focuses on integrating advanced analytics, the role of sustainability in decision-making, and the increasing importance of digital transformation in redefining MAS. Our findings suggest a paradigm shift towards more flexible, data-driven systems capable of supporting strategic decision-making in real time.
Optimizing Tax Planning Strategy in Merger and Acquisition Transactions: A Systematic Literature Review Ramadanty, Jesica; Tulus Harefa; Mukhtaruddin, Mukhtaruddin
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

Penelitian ini menganalisis bagaimana optimalisasi strategi tax planning dalam transaksi merger dan akuisisi yang bertujuan untuk mengoptimalkan kewajiban pajak secara sah dan meminimalkan beban pajak. Menggunakan pendekatan Systematic Literature Review, penelitian ini mensintesis 20 studi terdahulu yang dipublikasikan antara tahun 2017 hingga 2024 untuk mengidentifikasi pola dan tren dalam strategi perencanaan pajak. Hasil penelitian menunjukkan bahwa perusahaan dapat menerapkan berbagai strategi perencanaan pajak, seperti tax shields, carry-forward losses, transfer pricing, dan revenue shifting. Dalam lintas negara, pemahaman terhadap perjanjian pajak bilateral dan kebijakan perpajakan global sangat penting untuk menghindari pajak berganda. Strategi seperti pengelolaan aset dan liabilitas, pemanfaatan insentif pajak, serta pemilihan struktur transaksi berbasis tunai atau saham memengaruhi dampak pajak atas capital gains dan nilai entitas pasca-merger. Strategi tax planning harus disusun dengan cermat untuk mengoptimalkan efisiensi pajak serta menghindari risiko perpajakan. Penelitian ini berkontribusi dengan menyajikan kerangka kerja komprehensif dalam optimalisasi strategi tax planning, mengintegrasikan berbagai teknik yang dapat diterapkan dalam merger dan akuisisi. Dengan memberikan wawasan baru bagi akademisi, praktisi bisnis, dan regulator, studi ini juga merekomendasikan penelitian empiris lebih lanjut guna mengukur perencanaan pajak terhadap keberhasilan merger dan akuisisi di industri dan yurisdiksi pajak yang berbeda.
Taxing the Digital Economy: Bridging the Impact of E-Commerce Tax Regulations on Taxpayer Compliance Ramadanty, Jesica; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2744

Abstract

This study investigates the effectiveness of e-commerce tax regulations in enhancing taxpayer compliance by conducting a systematic literature review of 20 academic articles published between 2019 and 2025. With the rapid growth of the digital economy, governments across developed and developing countries have introduced new legal frameworks to address the taxation challenges associated with online transactions. This study identifies key regulatory, institutional, and behavioral factors that influence taxpayer compliance in e-commerce contexts. The findings reveal that tax knowledge, regulatory clarity, service quality, and enforcement mechanisms such as audits and penalties positively influence compliance. However, challenges such as regulatory complexity, low tax literacy, limited digital infrastructure, and cross-border enforcement remain persistent barriers, especially in emerging economies. This study also highlights significant differences in regulatory approaches across regions, with Southeast Asian countries such as Indonesia and Malaysia taking proactive steps to bridge tax policy and digital trade. The study concludes that successful implementation of e-commerce tax regulation depends not only on legal mandates but also on the perceived fairness, efficiency, and accessibility of tax systems. The findings provide practical insights for policymakers to enhance tax compliance by focusing on simplification, education, and trust-building strategies in the digital economy.
Related party transactions and corporate tax management: insights from a systematic literature review Ramadanty, Jesica; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1759

Abstract

This study aims to systematically analyse the existing literature on Related Party Transactions (RPT) and their implications for corporate tax management. Using a systematic literature review method, 28 peer-reviewed articles published between 2019 and 2024 from Scopus-indexed journals were selected based on predefined inclusion criteria. The review reveals that RPT is closely associated with various corporate outcomes such as earnings management, tax avoidance, firm value, and financial reporting quality. The findings indicate that while some studies support the opportunistic view of RPT and linking it with aggressive tax strategies, others present a more efficient perspective, highlighting RPT as a means of resource allocation and internal financing. The research identifies Agency Theory as the most dominant theoretical lens, followed by Stakeholder Theory, Resource Dependence Theory, and others. Independent variables examined in the literature include RPT types, board characteristics, ownership structure, CSR/ESG disclosure, and institutional factors, while dependent variables range from earnings management to tax avoidance and firm value. The analysis also highlights inconsistencies in empirical results, driven by differences in institutional contexts, regulatory environments, and moderating variables such as CSR, board independence, and audit quality.
ADVANCING AUDIT QUALITY THROUGH EMERGING TECHNOLOGIES: EXPLORING OPPORTUNITIES AND OVERCOMING CHALLENGES Ramadanty, Jesica; Hasni Yusrianti; Yulia Saftiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3133

Abstract

This study investigates how emerging technologies, especially Artificial Intelligence (AI) and Big Data, contribute to improving audit quality. By conducting a systematic literature review of Scopus indexed articles published from 2019 to 2024, the research highlights both the opportunities and challenges involved in implementing these technologies within auditing practices. The findings reveal that AI contributes significantly to audit quality by automating repetitive tasks, improving fraud detection, enhancing data analysis, and enabling more informed auditor judgment. Furthermore, the use of AI and digital tools has been shown to increase efficiency and reduce audit costs. Several challenges persist, including ethical concerns, data security risks, technological readiness disparities among audit firms, and a lack of clear regulatory standards. The study synthesizes theoretical and empirical insights using various frameworks such as Agency Theory, Institutional Theory, and the Technology-Organization-Environment framework, offering a multidimensional understanding of AI adoption in auditing. The results underscore the necessity for auditors to adjust to rapidly advancing technological developments while upholding ethical standards and professional skepticism. This study adds to the expanding discussion on the digital transformation of auditing practices by highlighting the balance between technological innovation and audit integrity.
Co-Authors Fuadah, Luk Luk Hasni Yusrianti Mukhtaruddin Mukhtaruddin Putri, Mareta Sihombing, Belandina Anita Sere Tulus Harefa Yulia Saftiana