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Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 67 Documents
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AI and Auditing: Enhancing Audit Efficiency and Effectiveness with Artificial Intelligence Lidiana, Lidiana
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 3 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/g0wpn394

Abstract

The use of automation and artificial intelligence (AI) in audit practice is increasingly becoming a major focus, with significant impact on the profession. This research depicts the current landscape of the use of AI in auditing, highlighting aspects such as automation and empowerment of the workforce in auditing, impact of AI on improving audit quality criteria, key factors in adopting AI-based audit techniques, impact of AI technology on audit evidence , and auditors' perceptions of AI in improving audit quality. The results and discussion show that while there are great benefits from integrating automation and AI in auditing, including improved audit quality, enhanced efficiency, and the ability to perform continuous audits, there are also challenges that need to be overcome, such as high customization costs for specific audit processes industry. The use of AI in auditing requires adaptation from auditors to changes in competencies and workflows to effectively utilize this technology. However, with proper understanding and careful handling of these challenges, AI has great potential to improve overall audit practices.
The Role of Accounting in Sustainability and Corporate Social Responsibility: Accounting for a Better Future Gulo, Marnila; Octafian, Ray
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/e4fe0010

Abstract

This research presents a systematic synthesis of the role of accounting in advancing sustainability and corporate social responsibility (CSR) based on extensive discussion in the literature. Through analysis of stakeholder perspectives, investor expectations, regulatory frameworks, employee expectations, community involvement, accounting practices, challenges, future directions, and the role of developing technology and collaborative efforts, this research concludes that accounting has a crucial role in promoting sustainable business practices and responsibility. Key findings suggest that integration of diverse viewpoints, investor needs, a strong regulatory framework, meeting employee expectations, effective community engagement, prudent accounting practices, as well as adoption of emerging technologies and collaborative efforts are key in driving sustainability and CSR initiatives. This research also identifies the limitations of current accounting practices and proposes future research directions to enhance the role of accounting in promoting sustainability and corporate social responsibility.
Implementing Sustainable Finance and Green Accounting Practices: Benefits and Challenges Fitriani, Fitriani
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/3fb3m265

Abstract

This research investigates the implementation of sustainable financial practices and green accounting practices and their impact on company performance. A comprehensive literature review was conducted by collecting and analyzing related articles from various sources. The results reveal that sustainable financial practices and green accounting practices play an important role in improving corporate environmental and financial performance. However, there are several challenges faced in implementing this practice, including limited data, regulatory barriers, and lack of stakeholder awareness. Future studies are recommended to develop a more structured framework, conduct further empirical research, and expand regional understanding of the impact of sustainable financial practices and green accounting practices.
Mitigating Financial Fraud and Cybercrime: A Systematic Literature Study Ruslan, Mardiana
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/mnp8nd05

Abstract

This research synthesizes and discusses various aspects of cyber security measures, fraud detection systems, response strategies, and future research directions. This research explores the limitations faced in cyber security research, including methodological constraints, data limitations, and challenges in generalizing results. Future research directions are proposed, focusing on the development of advanced technologies, the social and psychological impact of cybercrime, policy and legal implications, and cross-border cooperation. By addressing these limitations and pursuing future research directions, this research aims to improve the quality and relevance of cyber security research to effectively counter cyber threats.
Taxation of the Digital Economy: Assessing the Challenges and Opportunities for Governments and Multinational Corporations Posumah, Lenny M.
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/w6qes127

Abstract

This research reveals the challenges and opportunities in digital economy taxation and their application to tax policy and global business practices. The analysis was carried out through in-depth literature observations on key aspects, including tax revenue determination, cross-border transaction management, international collaboration, and digital tax solutions. Findings show that determining taxable income suffers from a variety of challenges, including prevention, tax planning activities, and optimization errors. On the other hand, cross-transaction management requires careful coordination to maintain data consistency and transaction integrity in complex scenarios. International cooperation is important in overcoming the challenges of digital taxation, although there is no international context in which a satisfactory solution has yet been achieved. The study also identifies methodological limitations and promising areas of future research, including geographic expansion, broader sector analysis, and exploring new technologies in tax administration.
Blockchain Technology and Accounting: Revolutionizing Transparency, Trust, and Efficiency in Financial Reporting Armiani, Armiani; Sardju, Himawan; Nursansiwi, Dwi Arini; Jairin , Jairin
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qnsn0a07

Abstract

This research aims to investigate the impact of implementing blockchain technology in accounting practices on transparency, trust and efficiency in financial reporting. Using the systematic literature review method, relevant articles from reputable international databases, such as Scopus, have been collected and analyzed. The analysis results show that blockchain technology has brought a significant change in the transparency paradigm, by providing distributed and non-manipulable transaction records, as well as strengthening trust by providing open and transparent access to financial information. Apart from that, the use of blockchain technology has also had a positive impact on efficiency in the financial reporting process through automation and reduced administrative costs. The implication of these findings is that it is important for accounting organizations and practitioners to consider adopting blockchain technology as part of their strategy to improve the quality of financial reporting and strengthen public trust. Future research could further explore the potential and challenges of blockchain technology in accounting practices as well as steps that can be taken to optimize it in organizational operations.
The Importance of Financial Literacy: How to Educate Yourself About Money and Make Sound Financial Decisions Suharlina, Suharlina
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/m6n2bt77

Abstract

Financial literacy plays an important role in individual financial decision making at various stages of life. The aim of this research is to systematically reflect on the literature to explore the influence of financial literacy on individual financial decision making at various stages of life. The research method uses a systematic approach in searching and analyzing relevant articles from reputable international databases. The results of the discussion show that financial literacy has a significant impact on financial decision making, with a higher level of literacy endangering better financial decisions. The implication of this research is the importance of increasing financial literacy at various levels of society, both through formal education and other financial education programs.
Perbandingan Tarif Jasa Rawat Inap Menggunakan Metode Traditional and Activity Based Costing di RSUD Siti Aisyah Lubuk Linggau Ermawati, Ermawati; Aprianto, Ronal; Triharyati, Eri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/1mz9rx91

Abstract

Penelitian ini mengeksplorasi perbedaan tarif berdasarkan Activity Based Costing System dan Traditional Costing System di RS Siti Aisyah Kota Lubuklinggau. Dalam penelitian ini, dikaitkan dengan metode pengalokasian biaya berdasarkan setiap aktivitas. Selain itu, terdapat perbedaan tarif yang dihitung menggunakan ABC versus metode penetapan biaya tradisional, yang mencerminkan perbedaan dalam penentuan biaya dan pendekatan perhitungan. Dalam manajemen layanan kesehatan, penentuan biaya yang akurat sangat penting untuk pengambilan keputusan yang efektif. Metode penetapan biaya tradisional sudah umum digunakan, namun Penetapan Biaya Berbasis Aktivitas (ABC) telah muncul sebagai alternatif yang berpotensi lebih akurat. Penelitian ini membandingkan tarif dan efisiensi sistem ABC dan tradisional costing di RS Siti Aisyah. Penelitian ini menggunakan teknik analisis deskriptif dengan pendekatan komparatif. Data mengenai tarif rawat inap dan perhitungan biaya dikumpulkan dari RS Siti Aisyah. Baik metode penetapan biaya ABC maupun tradisional diterapkan untuk menghitung biaya, sehingga memungkinkan dilakukannya perbandingan hasil. Analisis menunjukkan bahwa ABC menghasilkan perhitungan yang lebih efisien dibandingkan dengan penetapan biaya tradisional. Pendekatan ABC dalam mengalokasikan biaya berdasarkan aktivitas individu memberikan gambaran konsumsi sumber daya yang lebih akurat. Akibatnya, tarif yang dihitung menggunakan ABC berbeda dengan tarif yang diperoleh dari metode penetapan biaya tradisional. Temuan ini menunjukkan bahwa ABC menawarkan keunggulan dibandingkan biaya tradisional dalam layanan kesehatan, khususnya dalam menangkap secara akurat biaya layanan yang sebenarnya. Dengan mengalokasikan biaya berdasarkan aktivitas, ABC memungkinkan fasilitas kesehatan mengambil keputusan yang lebih tepat mengenai alokasi sumber daya dan strategi penetapan harga. Kesimpulannya, penelitian ini menunjukkan keunggulan ABC dibandingkan traditional costing dalam menentukan tarif rawat inap di RS Siti Aisyah. Penerapan ABC dapat menghasilkan manajemen biaya yang lebih efisien dan meningkatkan proses pengambilan keputusan di organisasi layanan kesehatan.
Tax Planning Strategies for High-net-worth Individuals and Businesses: Minimizing Tax Liabilities Within Legal Frameworks Junaidi, Junaidi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/v5zhva57

Abstract

Tax planning is an important element for high net worth individuals and companies in minimizing tax liabilities within legal limits. This research aims to explore tax planning strategies used in various countries with different tax systems, as well as their impact on compliance and optimizing the tax burden. Using a systematic literature review method with the PRISMA framework, this research analyzes articles from reputable international journals to evaluate different tax planning approaches. The research results show significant variations in tax planning strategies, which are influenced by differences in international tax regulations and the unique conditions of each country. The implications of this research emphasize the importance of adapting tax planning strategies to the legal framework to ensure tax compliance and optimization, as well as the need for more inclusive and effective tax policies.
Corporate Governance and Financial Performance: Exploring the Relationship Between Board Structure, Executive Compensation, and Firm Value Rokhimah, Zulaika Putri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/7kbmhk22

Abstract

This research explores the relationship between board structure, performance-based compensation, and firm value with a focus on the differences between companies with diversified and centralized board structures. Corporate governance plays an important role in determining a company's financial performance, where the board structure functions as the main supervisor. The systematic literature review method with the PRISMA approach was used to analyze and synthesize relevant literature. The research results show that companies with a diversified board structure, covering various aspects such as gender, age and ethnicity, tend to have higher company value compared to companies with a centralized board structure. Diversifying board structures increases the transparency and effectiveness of performance-based compensation, ultimately contributing to better financial performance. These findings offer new insights into how corporate governance can be optimized to increase company value.

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