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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Asyifa, Adinda Putri
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Economics, Econometrics & Finance

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Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Asyifa, Adinda Putri; Choironi, Aribah Muthi; Sanditha, Fidia; Al Sya’ban, Massagar; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study explores the integration of Just-In-Time (JIT) and backflush costing as cost management strategies within agile supply chains. Employing a Hybrid Systematic Literature Review combining bibliometric analysis and thematic synthesis, eight peer-reviewed articles published between 2020 and 2026 were analyzed. The findings reveal that JIT effectively reduces inventory holding costs and eliminates non-value-added activities through a pull-based production system. Backflush costing complements JIT by simplifying cost recording procedures, improving reporting timeliness, and aligning accounting systems with lean production environments. In the context of agile supply chains, the integration of these two approaches enables companies to obtain more accurate and timely cost information, thereby supporting responsive decision-making. Digital technology serves as a critical enabler that synchronizes physical and information flows in real-time. The study concludes that effective cost management in dynamic business environments requires an integrated approach combining production systems, cost accounting, and digital infrastructure.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Co-Authors Al Sya’ban, Massagar Choironi, Aribah Muthi Kirana DP, Rina Tjandra Muhammad Al Ghazali, Muhammad Putri, Salwa Nabilah Ramadhan, M. Faalih Athoullah Rifani Akbar Sulbahri Sanditha, Fidia