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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Akuntansi dan Sistem Informasi
Rina Tjandra Kirana
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Transfer Intergovernmental dan Disiplin Fiskal Pemerintah Daerah: Tinjauan Sistematis Moral Hazard dalam Sistem Desentralisasi Fiskal Kisma Dian; Rina Tjandra Kirana
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

Fiscal decentralization grants regional governments broader authority in managing regional finances and development. However, the large allocation of intergovernmental transfers from the central government often creates fiscal dependency, potentially weakening disciplined regional financial management. This situation raises indications of moral hazard, where regional governments tend to be less than optimal in generating Regional Original Revenue (PAD) and increasing the efficiency of public spending. This study used a Systematic Literature Review (SLR) approach, referring to the PRISMA 2020 guidelines, to synthesize various empirical findings related to the relationship between fiscal transfers and regional government fiscal behavior. The results of the literature synthesis indicate that the dominance of transfer funds contributes to low fiscal independence, increased budget dependency, and weak incentives to increase regional revenue capacity. Therefore, a more performance-based and accountability-based transfer policy design is needed to strengthen fiscal discipline and promote sustainable regional financial management within a fiscal decentralization framework.
Membongkar Greenwashing Melalui Instrumen Audit Berbasis AI: Sebuah Tinjauan Literatur Sivano, Tamara Theresia; Rina Tjandra Kirana
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini mengevaluasi efektivitas instrumen audit berbasis Artificial Intelligence (AI) dalam mendeteksi praktik greenwashing bagi pemangku kepentingan eksternal. Dengan metode Systematic Literature Review terhadap 31 artikel terindeks Scopus periode 2021–2026, studi ini menyintesis perkembangan Natural Language Processing, Large Language Models multimodal, dan Explainable AI. Hasil menunjukkan bahwa AI memperkuat audit keberlanjutan melalui verifikasi data objektif outside-in, analisis naratif, visual, dan prediktif, serta deteksi inkonsistensi klaim lingkungan yang sulit dijangkau audit konvensional. Efektivitas instrumen ini terbatas oleh risiko halusinasi algoritma, sifat black-box, ketergantungan pada kualitas data, dan potensi AI-generated greenwashing. Secara teoretis, penelitian memperluas teori keagenan dan teori sinyal dengan memosisikan AI sebagai alat penurun biaya pemantauan dan asimetri informasi. Secara praktis, studi menekankan perlunya standar audit digital global, transparansi algoritma, dan mekanisme human-in-the-loop untuk menjamin akuntabilitas pelaporan keberlanjutan serta meningkatkan kepercayaan investor, regulator, dan auditor independen terhadap integritas ESG.
Co-Authors Kisma Dian Sivano, Tamara Theresia