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All Journal Jurnal Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Rien Agustin Fadjarenie
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important? Siahaan, Antoni; Rien Agustin Fadjarenie; Irwansyah; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.1871

Abstract

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.
THE EFFECTIVENESS OF CORETAX IMPLEMENTATION ON TAXPAYERS THROUGH A HUMANISTIC AND VALUE-BASED GOVERNANCE APPROACH: A CRITICAL PARADIGM FRAMEWORK Diah Rizkyan Dewi; Rien Agustin Fadjarenie
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.768

Abstract

Indonesian taxation has undergone continuous reforms since 1984. It is currently in the digital transformation stage, with the Core Tax Administration System (CTAS) representing a significant initiative to digitalize tax governance. The Coretax system, as an integrated digital platform, aims to enhance the effectiveness of implementing taxpayers’ rights and obligations by automating registration, reporting, and payment procedures. Within the framework of value-based governance, this study explores how the implementation of Coretax aligns technological efficiency with humanistic values to strengthen trust, transparency, and compliance. Using a qualitative approach within a critical paradigm, this research analyzes the effectiveness of Coretax implementation from the perspective of taxpayers and tax authorities. Primary data were collected from ten informants, including representatives from the Directorate General of Taxes, corporate and individual taxpayers, and tax consultants. Data were processed using NVivo 14 to identify contextual relationships between system readiness, socialization, and humanistic value orientation. The findings reveal that the implementation of Coretax has not yet been fully effective—both in socialization and system substance—due to the limited integration of humanistic and value-based elements in policy communication and system design. The novelty of this study lies in integrating a humanistic perspective into the framework of value-based governance to assess digital fiscal transformation, offering an alternative lens for evaluating the effectiveness of Indonesia’s tax reform policies. This study highlights the need for a governance model that harmonizes digital transformation with ethical and human-centered public service values to ensure equitable taxpayer participation and sustainable fiscal reform.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Diah Rizkyan Dewi IRWANSYAH Siahaan, Antoni