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All Journal Jurnal Kolaboratif Sains Jurnal Pajak dan Analisis Ekonomi Syariah
Ernawati Usman
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Bias Kognitif dalam Pengambilan Keputusan Audit: Sebuah Kajian Literatur Sistematis Wahyudi Wahyudi; Wa Jana; Ernawati Usman; Jurana Jurana; Mustamin Mustamin
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1628

Abstract

This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.
Penerapan Perhitungan Biaya Relevan Dan Non Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Cv Ady Irma Tadulako: The Application of Relevant and Non-Relevant Cost Calculation in Decision Making to Accept or Reject Special Orders at CV Ady Irma Tadulako Erna Pujianti; Suhartini; Masni; Ernawati Usman; Sugianto
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9320

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengevaluasi bagaimana penerapan perhitungan biaya relevan dan nonrelevan dapat mempengaruhi pengambilan keputusan terkait penerimaan atau penolakan pesanan khusus di CV Ady Irma Tadulako. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan metode analisis data berupa pemisahan biaya produksi tirai kayu anyaman ke dalam kategori relevan dan tidak relevan.Temuan dari penelitian ini menunjukkan bahwa setiap ukuran pesanan khusus, mulai dari tirai berukuran 2 x 1 meter hingga 2 x 3 meter, menghasilkan keuntungan bersih apabila perhitungan hanya memperhitungkan biaya relevan. Biaya relevan meliputi bahan baku langsung, upah tenaga kerja langsung, dan overhead variabel, sedangkan beban seperti penyusutan aset dan biaya tetap lainnya tergolong ke dalam biaya nonrelevan.Oleh karena itu, keputusan untuk menerima pesanan menjadi rasional secara finansial jika pendapatan yang diperoleh melebihi jumlah biaya relevan yang dikeluarkan. Kesimpulannya, analisis biaya relevan terbukti menjadi alat bantu manajemen yang efektif dalam pengambilan keputusan jangka pendek, serta berkontribusi terhadap peningkatan efisiensi operasional dan profitabilitas perusahaan.
Co-Authors Erna Pujianti Masni Mustamin Mustamin Nurdin, Jurana Sugianto Suhartini Wa Jana Wahyudi Wahyudi