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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Mukhtaruddin .
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya
Economics, Econometrics & Finance

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Regulasi Naming and Shaming dalam Akuntansi Modern: Transparansi, Etika, dan Kepercayaan Publik Alya Zalfa Adelina; Mukhtaruddin .
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Contemporary accounting regulation increasingly relies on naming and shaming as a transparency-based enforcement mechanism to enhance accountability and public trust. Despite its growing use, the ethical implications of public disclosure for professional judgment and regulatory legitimacy remain underexplored. This study examines naming and shaming as an ethical governance instrument in modern accounting regulation. Using a qualitative normative–conceptual approach, the study analyses prior literature through an integrated framework combining professional judgment theory, stakeholder theory, and normative ethical perspectives. The findings indicate that naming and shaming is not a valueneutral regulatory tool; its ethical effectiveness depends on proportionality, procedural fairness, and contextual implementation. While public disclosure may enhance transparency and stakeholder confidence, poorly designed reputational sanctions risk distorting professional judgment and encouraging defensive compliance. This study contributes an ethically grounded assessment of transparency-based enforcement and offers guidance for regulators and accounting professionals seeking to balance accountability, fairness, and public trust.
Paradoks target costing: efisiensi biaya dan inovasi di industri manufaktur Ummi Kalsum Mutmainnah; Mukhtaruddin .
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Rapid economic shifts and Industry 4.0 have forced manufacturing firms to adopt target costing to remain competitive. However, target costing creates a strategic paradox. It demands strict cost efficiency, while radical digital innovation requires high upfront investment that often conflicts with rigid cost limits. This study analyzes whether target costing functions as an efficiency solution or a barrier to innovation. The research uses a qualitative review of 48 indexed articles from Scopus, SINTA, and Garuda. The analysis is grounded in contingency theory and strategic cost management theory. The findings show that target costing effectively eliminates non value added costs through the integration of technologies such as AI and IoT. However, when applied rigidly, it can suppress the creativity of R and D and design teams. The study concludes that target costing is not inherently an innovation barrier, but can act as a catalyst for creative problem solving. Success depends on management’s ability to balance cost discipline with flexible technology adoption. Target costing should function as a strategic navigation tool to secure long term competitive advantage without compromising product quality or the capacity for transformative innovation.
Cost Leadership versus Differentiation Strategy: Peran Akuntansi Manajemen dalam Menciptakan Keunggulan Kompetitif Perusahaan Manufaktur Magdalena Pazizi; Mukhtaruddin .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Competition in Indonesia's manufacturing industry requires companies to implement competitive strategies that can create sustainable competitive advantages. This article aims to examine the role of management accounting in supporting the implementation of cost leadership and differentiation strategies in manufacturing companies in Indonesia. The research uses a qualitative approach with the Systematic Literature Review (SLR) method on relevant scientific journal articles indexed in the SINTA, Garuda, and Google Scholar databases. The results of the study show that the cost leadership strategy focuses on efficiency and cost control, while the differentiation strategy emphasizes value creation through product quality and innovation. The success of both strategies is highly dependent on the ability of management accounting to provide relevant cost and performance information to support planning, control, and strategic decision-making. Management accounting acts as a strategic information system that integrates operational efficiency and value creation, enabling companies to adjust their competitive strategies contextually in accordance with industry characteristics and internal capabilities. Thus, strengthening the management accounting system is an important prerequisite for enhancing the competitive advantage of manufacturing companies in Indonesia.
Co-Authors Alya Zalfa Adelina Magdalena Pazizi Ummi Kalsum Mutmainnah