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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Sanditha, Fidia
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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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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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.
Professional Skepticism, Professional Ethics, and Ethical Sensitivity in the Detection of Auditor Fraud Sanditha, Fidia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

his study aims to explore the role and interaction between professional skepticism, professional ethics, and ethical sensitivity in enhancing auditors' ability to detect fraud. Grounded in Agency Theory and Self-Determination Theory, this research highlights the importance of mitigating information asymmetry and fostering intrinsic motivation within audit practices. Using the Systematic Literature Review (SLR) method, 25 articles indexed in Q1, Q2, and SINTA from the 2021–2025 period were synthesized, concluding that professional skepticism, professional ethics, and ethical sensitivity are three interrelated pillars that play crucial roles in fraud detection. The findings confirm that professional skepticism serves as the operational foundation, the effectiveness of which is influenced by individual factors such as personality and ethical orientation, as well as situational factors including training, communication, and audit committee support. Professional ethics, particularly those grounded in idealism, shape skeptical character and guide auditors in responding appropriately to red flags, while ethical sensitivity acts as an early warning system enabling auditors to recognize ethical issues in complex audit situations. These findings provide practical implications for regulators and audit firms to shift focus from mere procedural compliance toward strengthening auditors’ internal capacity, developing ethical character, and sharpening ethical sensitivity through continuous training programs and building an organizational culture that supports skeptical and ethical behavior to maintain public trust.
The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere Sanditha, Fidia; Zahra, Nabilah Amalia; Aurelia, Dini; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7129

Abstract

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.
Co-Authors Al Sya’ban, Massagar Asyifa, Adinda Putri Aurelia, Dini Choironi, Aribah Muthi Rifani Akbar Sulbahri Yusnaini Yusnaini Zahra, Nabilah Amalia