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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 164 Documents
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Biaya Lingkungan dalam Laporan Keuangan Pemerintah: Tersembunyi, Terabaikan, atau Memang Tidak Terukur? Choironi, Aribah Muthi’; Tjandrakirana DP, Rina
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

Environmental costs in government financial statements remain poorly understood despite their significance for public accountability. Using a Systematic Literature Review with PRISMA protocol, this study synthesizes 38 articles published between 2020 and 2026 to examine whether environmental costs are hidden, ignored, or unmeasurable. Findings reveal that all three conditions occur simultaneously and reinforce one another. Environmental costs are hidden through selective disclosure as a legitimacy management strategy, ignored due to path dependency and institutional inertia rather than mere technical incapacity, and deemed unmeasurable more as a social-institutional construction than an absolute technical limitation. Among developing countries including Indonesia, the "ignored" dimension dominates due to absent binding standards, limited capacity, and weak enforcement. Effective solutions must simultaneously address technical dimensions through standards that accommodate uncertainty, institutional dimensions through mandatory reporting obligations, and political dimensions through genuine government commitment beyond rhetoric.
Opinion Shopping dalam Audit: Tinjauan Sistematis atas Dampaknya terhadap Independensi Auditor dan Praktik Profesional Kiky Anggrita; 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

This study aims to analyze the practice of opinion shopping as a threat to auditor independence in issuing going concern audit opinions. This study uses a qualitative approach with a Systematic Literature Review method of 18 empirical articles indexed by Scopus and SINTA in the period 2021–2026. The analysis process was carried out through the identification, selection, and synthesis of literature to map the factors that influence the practice of opinion shopping and its implications for auditors' professional practices. The results show that financial distress is the main determinant that drives companies to engage in opinion shopping to avoid the issuance of going concern opinions. In addition, conflicts of interest between management and owners, as described in Agency Theory, also strengthen management's motivation to change auditors as a strategy to obtain more favorable audit opinions. This study also found that corporate governance mechanisms, particularly the role of the audit committee and the reputation of the Public Accounting Firm, play an important role in maintaining auditor independence from client pressure. These findings confirm that strengthening corporate governance, increasing the professional skepticism of auditors, and stricter regulatory oversight are important factors in maintaining the credibility of audit opinions and the quality of financial reporting.
Masa Depan Auditing di Tengah Revolusi AI dan Blockchain: Peluang, Kendala, dan Agenda Riset Strategis Sasha Salsabilah; 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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Abstract

The revolution of Artificial Intelligence (AI) and Blockchain has triggered a fundamental transformation in the auditing profession. This research aims to map current literature regarding the integration of these two technologies to identify opportunities, constraints, and strategic research agendas for the future. Employing a systematic literature review of 31 scientific articles from 2020-2026, this study finds that the synergy between AI and Blockchain offers significant opportunities to enhance audit quality through real-time monitoring, automation of procedures, and strengthening the integrity of digital evidence. However, implementation faces substantial hurdles, including high infrastructure costs, emerging cybersecurity risks, and ethical challenges concerning algorithmic transparency. Through the lens of Signaling Theory and Legitimacy Theory, this research explains how the adoption of advanced technology functions as a positive signal of financial information quality and a firm's effort to maintain operational legitimacy in the eyes of stakeholders within the digital ecosystem. These findings formulate a strategic research agenda focusing on developing ethical AI governance frameworks and standardized blockchain-based auditing. This study provides theoretical and practical contributions for regulators and practitioners in navigating the transition toward an integrated digital audit era.
Transformasi Kualitas Audit Melalui Teknologi Disrupsi: Sintesis Literatur Sistematis atas Peran Kompetensi Auditor dan Blockchain Kiky Anggrita; ⁠Naqiyyah Ghina; Sasha Salsabilah; 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 transformation of audit quality in the era of technological disruption currently centers on the integration of blockchain and the pivotal role of auditor competency as a primary instrument to reduce agency costs. This study aims to map the opportunities, constraints, and strategic research agendas for the future of the auditing profession through a Systematic Literature Review (SLR) of 22 reputable scientific articles published between 2021 and 2026. Utilizing the lens of Agency Theory, the findings reveal a fundamental paradigm shift from conventional sample-based testing toward real-time data population examination. Leveraging blockchain through smart contracts significantly enhances the transparency and integrity of audit evidence, effectively mitigating information asymmetry between managers (agents) and shareholders (principals). However, the success of this monitoring mechanism is highly dependent on the technical capabilities of auditors in navigating big data governance and cybersecurity; inadequate competency may instead widen the gap in oversight failure. A key finding of this study emphasizes that while Artificial Intelligence (AI) improves the efficiency of routine tasks, professional skepticism remains the final safeguard in complex decision-making to protect the interests of capital owners. Practically, this synthesis serves as a strategic reference for regulators and public accounting firms to redesign auditing standards and training curricula to ensure a synergy between digital systems and the auditor's fiduciary responsibilities.
Analisis Prosedur Program Penyaluran Modal Usaha Mustahik pada Lazis Jateng Kantor Cabang Temanggung Fauziah, Farah Tsalasatun; Khotijah, Siti Afidatul
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

Zakat has evolved from consumptive distribution to productive zakat, one of whose programs is economic empowerment through business capital disbursement. This study aims to analyze the procedures of the business capital distribution program at LAZIS Jateng Temanggung Branch. This research employs a qualitative approach using a case study method. Data were collected through direct interviews. The findings indicate that the capital distribution procedure is implemented in sequential stages. The coaching and monitoring program encompasses two dimensions: business development coaching and spiritual guidance. However, the program faces challenges regarding the sustainability rate of mustahik businesses. The recommended solutions to address these challenges include enhancing coaching quality, strengthening mustahik recipients’ awareness of moral responsibility, and improving the assessment process.
Dari Human-Based Audit Menuju Human-AI Collaboration: Tinjauan Sistematis Atas Dampaknya Terhadap Kualitas dan Independensi Auditor Naqiyyah Ghina; 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 auditing profession is currently undergoing a significant transformation from a fully human-based approach to a human–AI collaborative model. Artificial intelligence (AI) is capable of processing large volumes of data, detecting anomalies, and identifying potential fraud with high speed and consistency, while human auditors continue to play a critical role in professional judgment, skepticism, and ethical decision-making. This systematic literature review examines the impact of this transition on audit quality (accuracy, efficiency, and fraud detection) and auditor independence (objectivity, professional skepticism, and external perception). A synthesis of 12 Scopus-indexed articles published between 2022 and 2025 indicates that human–AI collaboration enhances audit quality through comprehensive data analysis, reduction of manual errors, and more precise risk detection. Auditor independence remains preserved as long as active human oversight is maintained, although risks such as over-reliance on AI and algorithmic bias may arise under weak governance structures. Optimal strategies include continuous auditor training, robust AI governance frameworks, and manual verification procedures for critical outputs. The existing literature is predominantly focused on developed countries, highlighting the need for empirical research in Indonesia to ensure that implementation strategies align with local conditions, including infrastructure readiness and audit regulatory frameworks.
Systematic Literature Review Regarding Opportunities, Challenges and Effectiveness in Financial Reporting of Public Service Agencies (BLUD) in the Province, Sumatera Utara Abelia, Putri Kesha; Ramadhani Daulay, Kesya Aulia; Prayogi, Sayidina Aditya; Muda, Iskandar; Mulia, Andy
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 present a Systematic Literature Review by analyzing the opportunities and challenges regarding the financial reports of regional public service agencies (BLUD) in North Sumatra Province using secondary research methods aimed at obtaining critical and structural research results. The main focus of this study is to uncover the opportunities and challenges in financial reporting by implementing government accounting standards. A systematic literature review was conducted by synthesizing the results of published research by taking the theoretical framework as a reference for writing this research. The results of the synthesis indicate that the opportunities in implementing Regional Public Service Agencies (BLUD) in North Sumatra lie in the flexibility of financial resource management in BLUD by continuously striving to improve public services in providing results regarding the flexibility of patterns in regional financial management of Regional Public Service Agencies (BLUD). There are also very significant challenges regarding financial reporting in North Sumatra, namely the gap in human resource competency related to the implementation of government accounting standards by measuring the limitations of the integration of Accounting information systems. In general, this research method is implemented to achieve opportunities and resolve challenges in the financial reporting of Regional Public Service Agencies (Regions) and optimize the final results of regional financial reports.
Audit Berbasis Blockchain dan AI: Peluang Efektivitas vs Risiko kelemahan Pengendalian Nadira Ramadhani; Muhammad Farhan; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Integrasi blockchain dan Kecerdasan Buatan (AI) berpotensi mengubah proses audit dari model periodik menjadi sistem yang lebih transparan, efisien, dan berkelanjutan. Studi ini menggunakan metode Tinjauan Literatur Sistematis (SLR) untuk menganalisis literatur yang relevan tentang implementasi teknologi ini dalam audit. Temuan menunjukkan bahwa blockchain meningkatkan kualitas audit dengan menyediakan catatan yang tidak dapat diubah, transaksi yang transparan, dan data yang dapat diverifikasi, sementara AI mendukung analisis data yang lebih mendalam yang membantu auditor mendeteksi kesalahan dan kecurangan secara lebih efektif. Selain itu, otomatisasi proses verifikasi dan pemantauan transaksi berkelanjutan memungkinkan auditor untuk lebih fokus pada analisis risiko dan evaluasi pengendalian internal. Namun, adopsi teknologi ini juga menghadirkan tantangan, termasuk kompleksitas teknologi, keterbatasan infrastruktur dan kompetensi auditor, serta kurangnya standar dan peraturan audit yang spesifik. Oleh karena itu, peningkatan keterampilan teknis auditor, penguatan infrastruktur teknologi informasi, dan pengembangan kerangka peraturan yang adaptif sangat penting untuk memaksimalkan manfaat teknologi ini sekaligus meminimalkan potensi risiko pengendalian dalam proses audit. Kata kunci: audit blockchain, audit berbasis AI, pengendalian internal
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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Abstract

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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Abstract

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.

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