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All Journal Journal of Economic, Bussines and Accounting (COSTING) Global Economics: International Journal of Economic, Social and Development Sciences
Dilla Rachma Ayu
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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DILEMA PAJAK ROKOK : MENEKAN KONSUMSI ATAU MERUGIKAN PETANI TEMBAKAU Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15055

Abstract

Tujuan dari artikel ini adalah untuk mengetahui dilema pajak rokok: akankah kebijakan yang dibuat oleh pemerintah ini benar-benar menekan konsumsi rokok atau malah merugikan para petani tembakau. Penelitian ini menggunakan metode kualitatif deskriptif dengan memperoleh data melalui analisis dokumen resmi terkait kebijakan pajak rokok. Penelitian dilakukan melalui studi kepustakaan dengan mengumpulkan dan menganalisis sumber-sumber literatur yang relevan. Data diperoleh dari jurnal akademik, laporan data resmi pemerintah, artikel surat kabar, serta publikasi dari organisasi terkait yang tersedia melalui perpustakaan fisik maupun basis data digital. Hasil penelitian menunjukkan bahwa kenaikan pajak rokok memang efektif dalam mengurangi konsumsi rokok, terutama di kalangan usia muda. Namun, kebijakan ini juga berdampak negatif terhadap petani tembakau dan industri rokok skala kecil. Oleh karena itu, kebijakan ini perlu diimbangi dengan strategi mitigasi dampak bagi sektor pertanian dan industri tembakau agar kebijakan cukai tidak hanya berfokus pada kesehatan publik, tetapi juga memperhatikan aspek ekonomi masyarakat terdampak secara menyeluruh dan berkelanjutan.
Systemic Fraud and Toothless Audits: A Crisis of Public Trust in Indonesia Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 3 (2025): September : Global Economics - International Journal of Economic, Social and De
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i3.347

Abstract

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.
Co-Authors Firdaushil Hasanah Mohamad Djasuli Siti Yunia Amalia