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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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Analisis Efektivitas dan Efisiensi Realisasi Anggaran pada Tingkat Sub Kegiatan di Bappeda dan Litbangda Kabupaten Magelang Tahun 2025 Eka Aprilia Putrinata; 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

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi realisasi anggaran pada tingkat sub kegiatan di lingkungan Badan Perencanaan Pembangunan, Penelitian, dan Pengembangan Daerah (Bappeda dan Litbangda) Kabupaten Magelang tahun anggaran 2025. Penelitian ini menggunakan metode deskriptif kualitatif yang didukung dengan data kuantitatif berupa perhitungan rasio efektivitas. Data penelitian diperoleh dari dokumen Laporan Realisasi Anggaran (LRA), Realisasi Fisik dan Keuangan (RFK), serta wawancara dengan pihak-pihak terkait. Penelitian menunjukkan bahwa rata-rata efektivitas realisasi anggaran pada 11 sub kegiatan sebesar 82,75%. Meskipun realisasi anggaran tidak mencapai seluruh pagu anggaran, sebagian besar kegiatan tetap mampu mencapai realisasi fisik hingga 100%. Hal ini menunjukkan bahwa pelaksanaan kegiatan berjalan secara efektif dan penggunaan anggaran relatif efisien.
Strategi Remedial dalam Penyelesaian Pembiayaan Bermasalah Berbasis Akad Syariah pada Kantor Pusat KSPPS Borobudur Magelang Gita Eka Nur Cahyani; Siti Afidatul Khotijah
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

Financing is one of the main activities in Islamic financial institutions that plays an important role in supporting the economic activities of members. However, in practice, financing does not always run smoothly and may lead to financing problems due to delays in payment by members. This study focuses on the implementation of remedial strategies in resolving problematic financing based on sharia contracts at the Head Office of KSPPS AL-HUSNA Borobudur, Magelang. This research employs a qualitative approach using a case study method. Data were obtained through observation, interviews, and documentation with parties involved in financing management at the Head Office of KSPPS AL-HUSNA Borobudur. The results indicate that the resolution of problematic financing is carried out through remedial strategies that include approaches to members, persuasive collection efforts, and adjustments or rescheduling of payments. The implementation of these strategies is expected to help the cooperative address financing problems and ensure the smooth flow of cooperative funds.
Greenwashing in Sustainability Reports: Analysis of ESG Disclosure Quality in Multinational and Indonesian Companies Luffi Lestari; Massagar Al Sya’ban; Marliani, Marliani; Yusnaini, Yusnaini
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 research is focused on assessing the caliber of Environmental, Social, and Governance (ESG) disclosures within sustainability reports, while also examining patterns of greenwashing activities in multinational corporations and firms in Indonesia. The research utilized the Systematic Literature Review (SLR) approach, analyzing 31 articles indexed in Scopus and SINTA from 2020 to 2026. The review's findings indicate that a higher level of ESG disclosures does not necessarily signify a real enhancement in the execution of sustainable practices. Various studies point out discrepancies between details presented in the reports and the actual performance related to ESG, suggesting the likelihood of greenwashing. In comparison, multinational corporations generally produce more organized reports and align with international guidelines, although there remains a tendency for selective reporting. Conversely, Indonesian companies are making progress in sustainability reporting; however, the uniformity and thoroughness of disclosures across ESG areas, particularly environmental matters, still show inconsistencies. This research highlights that the quality of disclosures regarding thoroughness, fairness, consistency, and trustworthiness of information is more crucial than simply counting the indicators mentioned. These results add to knowledge concerning ESG and greenwashing and provide insights for regulators and stakeholders to enhance the clarity and reliability of sustainability reports.
Paradoks Komitmen dalam TQM: Eksplorasi Hubungan antara Psychological Ownership dan Zero Defect Kisma Dian; Putri Rizkiyah; Talita Adelia Zahira; Sasha Salsabilah; 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

In global business dynamics, the integration of quality management systems and organizational behavior plays a key role in sustaining quality standards. The relationship between Psychological Ownership and the zero-defect principle in Total Quality Management (TQM) highlights the importance of individual psychological factors beyond technical procedures. This phenomenon reflects a “commitment paradox,” where strict structural controls and standardized processes are required to minimize errors, yet success largely depends on employees’ intrinsic motivation and sense of ownership. Literature synthesis indicates that individuals with strong Psychological Ownership demonstrate greater responsibility and proactively prevent errors. Integrating organizational behavior with quality management perspectives suggests that aligning TQM structures with Psychological Ownership can strengthen sustainable quality performance and organizational competitiveness.
Praktik Greenwashing dalam ESG Disclosure pada Industri Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Environmental, Social, and Governance (ESG) disclosure was initially designed as a sustainability transparency instrument. However, in the global oil and gas industry, this reporting is highly vulnerable to manipulation into greenwashing practices. This study aims to dissect the anatomy of environmental reporting manipulation and the weaknesses of ESG standards through a Systematic Literature Review (SLR) approach. Utilizing the frameworks of Legitimacy, Stakeholder, and Signalling Theory, this study consolidates 25 previous literature articles to reveal how extractive corporations exploit the flexibility of reporting regulations. The results indicate that greenwashing is a systemic institutional pathology used as a delaying tactic for energy transition. Furthermore, the weakness of reporting standards and the dysfunction of external sustainability audits create information asymmetry that delegitimizes the green finance ecosystem. This study concludes that ESG reporting instruments require regulatory restructuring using strict quantitative metrics and independent environmental audits to restore authentic energy transition accountability.
Activity-Based Management sebagai Strategi Efisiensi Biaya dalam Mendukung Daya Saing Usaha Mikro Kecil dan Menengah Kiky Anggrita; Adhalia Tryani; Jainal Arifin; Marliani, Marliani; 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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This study analyzes the effectiveness of implementing ABM in enhancing cost efficiency within the Micro, Small, and Medium Enterprises (MSMEs) and Small and Medium Industries (SMIs) sectors.Cost efficiency is a crucial issue because many MSMEs still face limitations in their accounting systems, distortions in overhead cost allocation, and suboptimal mapping of production activities, which affect the accuracy of strategic decision-making. This study uses a qualitative approach through the Systematic Literature Review (SLR) method on scientific articles from 2020 to 2025 that discuss the implementation of ABM in the context of small and medium industries. The results of the synthesis indicate that ABM enhances cost efficiency by identifying and eliminating non-value-added activities, with potential cost savings ranging from 0.52% to 7.5%, depending on the complexity of costs and the organization’s level of readiness. In addition, ABM improves cost information accuracy, improves overhead allocation, and strengthens the basis for strategic decisions. However, there is a gap between theoretical potential and practice, especially in MSMEs with limited systems and technology
Transformasi Akuntabilitas PFM Era Danantara: Sebuah Tinjauan Sistematis Alam, Arya Pamungkas Pitu; Rina Tjandrakirana 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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This study examines whether the evolution of public financial management reflects a paradigm shift from budget accountability to portfolio accountability in the era of sovereign wealth governance, particularly in the context of Danantara. Using a qualitative systematic literature review, the study synthesizes recent research on public financial management, performance-based budgeting, accrual accounting, public asset management, and sovereign wealth fund governance. The findings indicate that portfolio accountability does not yet represent a fully established paradigm shift but rather a conceptual expansion of performance-based governance. While traditional accountability emphasized compliance, annual budget execution, and ex-post audit control, emerging practices increasingly incorporate risk-adjusted return, asset valuation, financial sustainability, and portfolio-level risk management. Epistemically, positioning government as a portfolio manager balancing risk, public value, and intergenerational sustainability signals the potential emergence of a new governance sub-paradigm. This study contributes by integrating fragmented discourses into a unified analytical framework and proposing portfolio accountability as a conceptual lens for evaluating contemporary fiscal governance transformation.
Kendala Rekonsiliasi Dana BOS Terhadap Penyusunan LKPD Pada BPKAD Kota Magelang Arya Dwi Saputra; Dian Rubihani
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

Financial reconciliation is a crucial process in governmental accounting systems to ensure consistency between financial reports of implementing units and the records of local governments. This study aims to analyze the obstacles in the reconciliation process of School Operational Assistance (BOS) funds between schools and the Regional Financial and Asset Management Agency (BPKAD) of Magelang City, as well as its impact on the preparation of the Local Government Financial Report (LKPD). The research employs a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The findings reveal that the main obstacles in BOS fund reconciliation stem from limited accounting knowledge and insufficient human resources at the school level. These conditions lead to recording errors, discrepancies between reports and supporting documents, and delays in report submission. Consequently, these challenges hinder the reconciliation process and slow down the preparation of the LKPD
Retail Investor' Cognitive Bias In Digital Investment Platforms: A Systematic Litrature Review Ralfsamy, Achmad Daffa; ., Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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The digital transformation in the financial ecosystem has democratized investment access, yet simultaneously exposed retail investors to psychological vulnerabilities systematically induced by the architecture of digital investment platforms. This systematic literature review aims to critically investigate the escalation of cognitive biases, such as herding behavior and the illusion of control, triggered by hyper-connectivity and information asymmetry in contemporary trading applications. Grounded in the heuristics and biases theory, this study argues that digital platforms do not merely act as neutral facilitators, but actively serve as catalysts that exploit the bounded rationality of their users through cognitive overload and the absence of essential reflective pauses. The analysis of contemporary literature firmly rejects the classical assumption that conventional financial literacy education is adequate to mitigate these behavioral anomalies, considering that decision-making deviations operate at an instinctive and subconscious level. As a strategic implication and theoretical novelty, this research urges the deconstruction of the investor protection paradigm towards a behavior-centric transformation of choice architecture. Technology developers and regulators are required to integrate proactive digital nudging mechanisms and process accountability to transform applications from mere drivers of transaction velocity into systemic cognitive shields that effectively protect the financial stability of retail investors.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
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.

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