Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Escalate : Economics and Business Journal
Rina Tjandrakirana DP
Sriwijaya University
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Accounting for Production Sharing Contracts (PSCs) in the Context of Global Oil Price Uncertainty Ayu Sapitri; Rina Tjandrakirana DP
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.472

Abstract

Global oil price volatility disrupts upstream oil and gas stability, complicating Production Sharing Contracts (PSCs) through challenges in accounting treatment, revenue recognition, and asset valuation. This study aims to evaluate PSC accounting concepts and analyze oil price fluctuation impacts on financial reporting. Employing a qualitative Systematic Literature Review (SLR), the population comprises Scopus- and SINTA-indexed journals (2018-2026); the sample includes 20 relevant publications selected via keywords like "PSC accounting" and "oil price volatility." Data were analyzed using content analysis to synthesize fiscal mechanisms and risks. Results show Cost Recovery offers contractor safeguards but bureaucratic hurdles, while Gross Split enhances adaptability via Variable Split yet demands efficiency; volatility triggers asset impairments, reserve downgrades, and DD&A spikes, mitigated by hedging. In conclusion, PSC resilience hinges on flexible fiscal policies, robust accounting systems, and risk management to ensure financial transparency amid energy transitions
Accountants vs. AI: Collaboration or Competition? Widanti Retno Palupi; Rina TjandraKirana DP
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.455

Abstract

Background: The development of Artificial Intelligence (AI) in the Industrial Revolution 4.0 and Society 5.0 is transforming the accounting profession through the automation of routine tasks via Robotic Process Automation, sparking debates on whether AI replaces or collaborates with accountants. Objective: To analyze the role of AI in Accounting Information Systems (AIS) as a competitor or partner through a systematic literature review. Type and method: Systematic Literature Review (SLR) based on PRISMA 2020. Population: Scientific articles from Scopus, SINTA, and Google Scholar (2021-2026); sample: 18 purposive articles (41 initial → 18 final). Instrument: Keyword search protocol (AI accounting, human-AI collaboration); analysis: Interactive thematic (reduction, display, verification). Results: 67% of studies support collaboration (AI data handling, strategic accounting) with 60-80% efficiency, 33% indicate competition in administrative tasks. Conclusion: A human-AI hybrid model via the "AI Collaboration" framework is optimal; suggestions for AI curriculum and digital ethics training.
Password Security & User Access: Is Human Negligence the Weakest Point in Accounting Information Systems Ahmad Arif Aufar; Widanti Retno Palupi; Rina Tjandrakirana DP
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.458

Abstract

Currently in the digital era, Accounting Information Systems play an important role in managing confidential financial data. This study evaluates whether human negligence is the main vulnerability in Accounting Information Systems compared to technical factors. Using the Systematic Literature Review method of several reputable national & international journals, it was found that human factors contribute up to 85% to data leaks. Major problems include poor password management, security fatigue, vulnerability to phishing, and internal access abuse. The results of the study confirm that advanced technologies such as encryption are often paralyzed due to user negligence. In conclusion, strengthening SIA security requires a holistic approach that integrates technical solutions such as Role-Based Access Control & Multi-Factor Authentication with cyber awareness training to mitigate the risk of user behavior as the system's weakest point.
DETERMINATION OF CONSUMER TAX COMPLIANCE IN TRANSACTIONS E-COMMERCE : THE ROLE OF DIGITAL TAX LITERACY, UNDERSTANDING PMSE VAT, AND TAX TRANSPARENCY Ermadiani Ermadiani; Rina Tjandrakirana DP; Nilam Kesuma; Fasha Mutia Rachelia
Jurnal Manajemen Vol 14 No 2 (2026): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v14i2.1913

Abstract

This study aims to analyze the determinants of consumer tax compliance in e-commerce transactions through the role of digital tax literacy, understanding of Value Added Tax on Electronic Commerce (VAT PMSE), and tax transparency. The rapid growth of the digital economy has driven an increase in e-commerce transactions; however, it is still accompanied by challenges related to low levels of consumer tax compliance. This study employs a quantitative approach using primary data collected through questionnaires distributed to university students as representatives of active e-commerce consumers. The data were analyzed using multiple linear regression. The results indicate that digital tax literacy, understanding of VAT PMSE, and tax transparency have a positive and significant effect on consumer tax compliance in e-commerce. These findings suggest that improving tax knowledge, access to digital tax information, and transparency in taxation can enhance consumer awareness and tax compliance. This study provides implications for the government in designing more effective strategies for digital tax education and transparency.
Co-Authors Ahmad Arif Aufar Ayu Sapitri Ermadiani Ermadiani Fasha Mutia Rachelia Nilam Kesuma Widanti Retno Palupi