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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal TAMBORA Jurnal Equity IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi dan Bisnis Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cafetaria Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Riset Akuntansi (RISTANSI) Jurnal Manajemen dan Bisnis Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Riset Manajemen Journal of Mandalika Literature Jurnal Sains Student Research Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Global Ilmiah Jurnal Inovasi Global Jurnal Riset Kajian Teknologi dan Lingkungan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Golden Ratio of Taxation Studies EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Equity
Martadinata, Sudrajat
Universitas Teknologi Sumbawa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Akuntansi Sektor Publik di Indonesia Sudrajat Martadinata
Jurnal Inovasi Global Vol. 2 No. 6 (2024): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v2i6.106

Abstract

Akuntansi sektor publik memegang peranan krusial dalam pengelolaan keuangan negara dan daerah, terutama dalam upaya mewujudkan transparansi dan akuntabilitas. Peranan akuntansi sektor publik ditujukan untuk memberikan pelayanan publik dalam rangka memenuhi kebutuhan publik. Penelitian ini bertujuan memahami perkembangan dan kondisi akuntansi sektor publik di Indonesia saat ini. Untuk mencapai tujuan penelitian, jenis penelitian kualitatif akan digunakan dalam penelitian ini. Jenis penelitian ini dipilih karena memungkinkan peneliti untuk menggali lebih dalam tentang fenomena yang kompleks dan kontekstual, yang sering kali tidak dapat diukur secara kuantitatif. Dalam melakukan analisis studi literature menggunakan alat bantu typeset.io. Kesimpulan penelitian menyatakan bahwa akuntansi sektor publik di Indonesia sangat dinamis. Di tengah kondisi itu akuntansi sektor publik masih diterapkan dan dibutuhkan untuk mengukur kinerja organisasi.
Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms Akbar, Arya Zulfikar; Rizqi, Reza Muhammad; Martadinata, Sudrajat; Norzihad , Fatin Nabilah
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2058

Abstract

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing economies. Using a multi-method approach, the research combines a systematic literature review, bibliometric mapping with VOSviewer 1.6.20, and quantitative synthesis comparable to meta-analysis. The corpus consists of 60 sources, including 50 peer-reviewed journal articles and 10 authoritative policy documents published between 2013 and 2025. Bibliometric analysis identifies five dominant thematic clusters in BEPS scholarship and shows an average annual publication growth of approximately 32% after 2015. Quantitative synthesis of 28 empirical studies produces a pooled standardized effect size of d = 0.42 with a 95% confidence interval of 0.31–0.53, indicating moderate and statistically significant policy effectiveness, though with substantial heterogeneity. Findings suggest that digital services taxes have moderated profit-shifting behavior, while Pillar One faces political resistance and Pillar Two’s GloBE Rules create compliance burdens, especially for lower-income jurisdictions. The study provides policy and scholarly insights into post-BEPS international tax governance.
Co-Authors ADELIA Agus Wahyudi Akbar, Arya Zulfikar Akbar, Arya Zulfikar Anwar Apriani, Meli Apriliya Maharani Arya Zulfikar Akbar Dwi Wulan Sari Eka Haryanti Emya Satira Fadli Faturrahman Fadli Faturrahman Fahlia Fathurrahman, Fadli Fitriani, Nurida Hambali, Denny Hardiansyah, Rian Irawati Irawati Jibrail, Ahmad Jusma Wati Khotimah, Husnah Komala, Rina Laila Fitria Ningsih Levia Tryana, Ayu Linda Mayasari1 Mayasari Luri Lorensa Made Sudarma Maharani, Deli Mandasari, Jayanti Maradita, Fendy Meti Afriyanti Muhammad Aldi Muhammad Hilmy Alfaruqi Norzihad , Fatin Nabilah Nurfadliyah, Nurfadliyah Nurjihadi, Muhammad Putri Reno Kemala Sari Putri, Novida Halleine Rizqi, Reza Muhammad Roekhudin, Roekhudin Sarah, Varadika Sri Andriani Sri Wayuni Sriyatun Sriyatun Sriyatun, Sriyatun Sugiarto, Aris Suprapto, Deddy Syahfitri, Diah Intan Tri Satriawansyah Tryana, Ayu Levia