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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Adinda Putri Asyifa
Jurusan Akuntansi, fakultas Ekonomi, Universitas Sriwijaya
Economics, Econometrics & Finance

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Dari Laporan Keuangan ke Nilai Pasar: Determinan Akuntansi Terhadap Nilai Perusahaan pada Industri Minyak dan Gas (Systematic Literature Review) Adinda Putri Asyifa; Rina Tjandrakirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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This study examines accounting determinants of firm value in the oil and gas industry using a Systematic Literature Review (SLR) approach. The study is motivated by inconsistent empirical findings and the limited capability of conventional financial indicators in explaining firm value in a capital-intensive and high-risk industry. The literature selection process follows the PRISMA 2020 guidelines, with Thematic Synthesis applied to analyze 13 selected articles published between 2020 and 2026. Based on the synthesis, this study concludes that profitability is the most consistent determinant in enhancing firm value. In contrast, variables such as capital structure, liquidity, firm size, and firm growth exhibit inconsistent relationships and tend to be context-dependent. These findings indicate that the influence of accounting variables is contingent and cannot be universally generalized. This study further highlights that a financial ratio-based approach alone is insufficient to comprehensively explain firm value in the oil and gas industry. External factors, including commodity price volatility and economic uncertainty, play a significant role in shaping firm value. Therefore, the development of more integrative analytical frameworks is necessary to improve the relevance of future research.
Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Adinda Putri Asyifa; Aribah Muthi Choironi; Fidia Sanditha; Massagar Al Sya’ban; Rifani Akbar Sulbahri
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.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review M. Faalih Athoullah Ramadhan; Muhammad Al Ghazali; Adinda Putri Asyifa; Salwa Nabilah Putri; Rina Tjandra Kirana DP
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

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 Aribah Muthi Choironi Fidia Sanditha M. Faalih Athoullah Ramadhan Massagar Al Sya’ban Muhammad Al Ghazali Rifani Akbar Sulbahri Rina Tjandra Kirana DP Rina Tjandrakirana Salwa Nabilah Putri