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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 137 Documents
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Cost Driver sebagai Penentu Akurasi Biaya dalam Activity Based Costing: Tinjauan Literatur Sistematis Aulia , Suci; Lestari, Luffi; Deprianti, Gita; Zahra, Nabilah Amalia; Sulbahri, Rifani Akbar
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

Cost drivers play a central role in Activity-Based Costing (ABC) as they determine how accurately costs are traced and allocated to products or services. This study aims to examine the role of cost drivers as a determinant of cost accuracy in the implementation of ABC. Using a qualitative approach through a Systematic Literature Review, this study reviews prior empirical, conceptual, and bibliometric research that both supports and critiques the application of cost drivers within ABC systems. The results indicate that while ABC has been shown to improve cost accuracy and provide more relevant information for managerial decision-making across manufacturing and service industries, its effectiveness is not without limitations. Several studies reveal that the continued reliance on volume-based cost drivers, limited data quality, and insufficient alignment between activities and cost drivers may reduce the potential benefits of ABC. In addition, contextual factors such as organizational complexity, information system capability, regulatory constraints, and management commitment are frequently cited as key causes of suboptimal ABC implementation. This study concludes that although cost drivers can significantly enhance cost accuracy within ABC, their success depends heavily on the organization’s ability to design and adapt cost drivers to its specific operational conditions and strategic needs.
Peran Profesi Akuntansi dalam Penerapan Cyber Security pada Sistem Akuntansi Yulie, Annisa Rizkyta; ., Mukhtaruddin
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

Transformation in digital technology have transformed contemporary accounting through automated and integrated cloud-based accounting systems to support increased efficiency and superior quality of financial reporting. However, this innovation also introduces cybersecurity risks threats affecting the privacy, integrity, and accessibility of financial reporting. This article examines the role of the accounting profession in managing cybersecurity risks in digital accounting systems and its implications for organizational governance and accountability. The method uses a Systematic Literature Review to review and analyze relevant articles from national and international journals. The findings indicate that technological complexity, weak technology-based internal controls, and limited digital competency increase system vulnerability. The accounting profession plays a role as a risk monitor, internal control designer, and information security evaluator to protect the integrity of financial data. This article emphasizes the need for enhanced digital competency, alignment of risk management activities and strengthening governance to ensure a secure, transparent, and accountable digital accounting system.
Peran Pengungkapan Emisi Karbon dalam Keputusan Investor di Pasar Berkembang: Sebuah Systematic Literature Review Zahira, Talita Adelia; ., Mukhtarrudin
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

This study aims to analyze the impact of carbon emission disclosure on investor decision-making in emerging markets using a Systematic Literature Review (SLR) method. Twenty-five selected articles from the ScienceDirect (Scopus) and Garuda (SINTA) databases were analyzed to examine disclosure characteristics and market response patterns. The findings indicate that the influence of carbon emission disclosure varies significantly depending on the substance of the information provided. Disclosures featuring concrete technical innovations—such as the utilization of industrial waste like copper slag for material efficiency—are responded to positively as adaptive business strategies that enhance firm value. Conversely, disclosures may trigger negative responses if perceived as a mere cost burden that reduces short-term profitability or constitutes a loss for stakeholders, particularly among retail investors. Institutional factors, including carbon tax regulations and external audits, were found to strengthen report credibility and mitigate greenwashing risks, which often lead to neutral market reactions. This study concludes that carbon transparency is not merely an administrative obligation but a strategic instrument to reduce information asymmetry and enhance competitiveness in emerging capital markets.
Pengaruh Pengetahuan Perpajakan Persepsi Dan Motivasi Terhadap Berkarir Di Bidang Perpajakan Dengan Self Efficacy Sebagai Variabel Moderasi Pada Mahasiswa Jurusan Akuntansi Perpajakan Fakultas Ekonomi Dan Bisnis Universitas Putra Indonesia “YPTK” Wulandari, Putri Vinta; Berta Agus Petra; Dodi Suryadi
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

This study aims to analyze the effect of tax knowledge, perception, and motivation on career interest in taxation with self-efficacy as a moderating variable among accounting students specializing in taxation at the Faculty of Economics and Business, Universitas Putra Indonesia “YPTK”. This research used a quantitative approach with a survey method. The population consisted of 52 undergraduate accounting students from the 2022 cohort who chose taxation as their concentration. The sampling technique used convenience sampling with a total sample of 52 respondents. Data analysis was conducted using descriptive statistics and multiple linear regression with classical assumption tests and hypothesis testing using SPSS 26 software. The results indicate that tax knowledge, perception, and motivation do not significantly influence career interest in taxation. Furthermore, self-efficacy does not moderate the relationship between tax knowledge and career interest in taxation. These findings suggest that internal factors among students have not fully encouraged interest in pursuing careers in taxation, highlighting the need for improved career exposure and practical learning experiences in taxation education.
Deteksi Fraud pada LKM Syariah: Tinjauan Internal Control dan Budaya Organisasi Cinda Nongfasya Ruwary; Mukhtaruddin, Mukhtaruddin
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 sustainability of Islamic Microfinance Institutions (IMFIs) is increasingly threatened by fraud, yet existing mitigation strategies often over-rely on "hard controls" like Internal Control Systems (ICS). This study aims to reconstruct a holistic detection model by bridging technical audits with behavioral-spiritual approaches. Using a Systematic Literature Review (SLR) of 26 articles and the Fraud Diamond Theory as an analytical framework, this research challenges the effectiveness of procedural compliance alone. The findings reveal that while integrating AI-driven technical audits is vital to eliminate Opportunity in real-time, it remains inadequate without "soft controls." Islamic Organizational Culture is identified as a critical immunity that neutralizes the Rationalization and Pressure arising from the "double bottom line" conflict. Furthermore, the study establishes that a dual governance mechanism synchronizing financial and Sharia audits is required to mitigate perpetrator capability significantly. This synergy ensures that fraud detection extends beyond financial manipulation to include Sharia non-compliance, thereby safeguarding Maqasid Sharia, particularly the protection of wealth (hifz al-mal), from systemic erosion.
Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Asyifa, Adinda Putri; Choironi, Aribah Muthi; Sanditha, Fidia; Al Sya’ban, Massagar; Sulbahri, Rifani Akbar
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

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.
Determinasi Keberhasilan Digital government pada Pemerintah Daerah: Tinjauan Sistematis atas Faktor Organisasi dan Tata Kelola Putri Rizkiyah; 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

Digital transformation in local governments has become a central focus of public sector reform. However, existing studies often examine the determinants of Digital government success separately, such as organizational capacity, institutional pressure, or governance mechanisms. This study synthesizes the main factors influencing Digital government success at the local level and proposes an integrated framework explaining their interconnections. A qualitative Systematic Literature Review (SLR) was conducted following PRISMA 2020 guidelines. From 482 identified records, 36 peer-reviewed articles published between 2021 and 2026 met the inclusion criteria and were analyzed. The findings indicate that Digital government success is multidimensional, driven by three interconnected dimensions: organizational capacity, institutional pressures, and collaborative governance. Organizational factors such as leadership and digital capabilities form the foundation, while institutional pressures act as catalysts and collaborative governance supports sustainability. The study proposes an integrated conceptual model highlighting Digital government success as the result of dynamic interactions among these factors.
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.
Analisis Implementasi Coretax dalam Efektivitas Pelaporan Pajak di Pemerintah Kabupaten Magelang Hilda Lailatul Nafisa; Hesiya May Ghaisani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Penelitian ini bertujuan untuk menganalisis efektivitas penerapan Coretax dalam pelaporan pajak di Pemerintah Kabupaten Magelang. Coretax merupakan sistem administrasi perpajakan berbasis teknologi yang dikembangkan oleh Direktorat Jenderal Pajak untuk mengintegrasikan beberapa layanan perpajakan ke dalam satu platform digital. Penelitian ini menggunakan metodologi studi kasus dengan pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi terhadap pegawai yang terlibat dalam pengelolaan administrasi perpajakan. Hasil penelitian menunjukkan bahwa implementasi Coretax memberikan kemudahan dalam proses pelaporan pajak melalui integrasi data dan percepatan administrasi elektronik. Namun, dalam pelaksanaannya masih ditemukan beberapa kendala teknis seperti, downtime server yang sering terjadi, kegagalan unggah dokumen berformat eXtensible Markup Language (XML), dan keterbatasan fitur sistem. Di sisi non-teknis, adaptasi sumber daya manusia memerlukan pelatihan berulang dan belum terdapat Key Performance Indikator (KPI) untuk menilai keberhasilan implementasi. Meskipun demikian, keunggulan Coretax dibandingkan dengan sistem sebelumnya, khususnya dalam aspek validasi otomatis, menunjukkan potensi yang signifikan dalam mendukung reformasi administrasi perpajakan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dan pemerintah daerah dalam mengoptimalkan pemanfaatan sistem Coretax, sekaligus sebagai dasar untuk merancang kebijakan pendukung yang lebih efektif dibandingkan dengan kebijakan yang telah diterapkan saat ini.
Tantangan Sumber Daya Manusia dalam Transformasi Digital di Aplikasi Smart PBB di Bapenda Kabupaten Cilacap Ghaizani Aliyyah Putri; Yulida Army Nurcahya
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

Tujuan transformasi digital Pajak Tanah dan Bangunan (PBB) adalah untuk meningkatkan proses penerimaan informasi di daerah. Ini dicapai melalui aplikasi Smart PBB yang terletak di Dinas Pendapatan Daerah (Bapenda) Cilacap. Namun, kesalahan yang dilakukan oleh pejabat desa masih menghambat integritas data di tingkat desa. Hasil menunjukkan bahwa praktik penggandaan dokumen yang tidak sah dilakukan untuk menghindari validasi sistem; ini dapat memburukkan reputasi Bapenda dan mengurangi kepercayaan publik. Penelitian kualitatif ini menekankan betapa pentingnya bimbingan teknis dan pendidikan mendalam bagi pejabat desa. Hal ini sangat penting untuk memastikan keberhasilan tata kelola digital yang akuntabel dan keandalan data keuangan daerah.

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