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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 159 Documents
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The Role of Corporate Governance in Improving the Quality of Integrated Reporting: A Systematic Literature Review Gita Deprianti; Yusnaini Yusnaini
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

This study aims to analyze the role of corporate governance in improving the quality of integrated reporting through a Systematic Literature Review (SLR) approach. Integrated reporting has developed as a comprehensive reporting model that combines financial and non-financial information to explain how organizations create value in the short, medium, and long term. However, the quality of integrated reporting remains varied across companies, indicating that internal governance mechanisms play an important role in determining disclosure quality. This study applies the PRISMA framework to systematically identify, screen, and evaluate relevant literature from Scopus, SINTA, and Garuda databases using keywords related to corporate governance, integrated reporting, board characteristics, audit committee, and governance mechanisms. From an initial 81 articles, 28 articles met the inclusion criteria and were analyzed further. The findings show that corporate governance significantly contributes to integrated reporting quality through stronger monitoring, accountability, and transparency in corporate disclosure practices. The most dominant governance variables identified in the literature are board size, board independence, audit committee, and ownership structure. Among these variables, audit committee activity and board independence consistently show positive effects because they strengthen internal monitoring and improve the credibility of disclosed information. Nevertheless, several studies indicate inconsistent results, suggesting that governance effectiveness is highly influenced by institutional context, regulatory environment, and company characteristics. This study recommends future research to explore contemporary governance variables and broader cross-country comparative analysis.
Fenomena Fomo dan Persepsi Risiko: Dampak pada Minat Investasi Mahasiswa dengan Literasi Keuangan sebagai Moderasi Adelia Putri Sanita
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

Fenomena Fear of Missing Out (FoMO) menjadi salah satu faktor psikologis yang memengaruhi perilaku investasi, khususnya di kalangan mahasiswa yang akrab kaitannya dengan teknologi digital dan media sosial. Penelitian ini bertujuan untuk menganalisis pengaruh FoMO dan persepsi risiko terhadap minat investasi mahasiswa di lingkungan Fakultas Ekonomi dan Bisnis Universitas Brawijaya, dengan mempertimbangkan literasi keuangan sebagai variabel moderasi. Pendekatan yang digunakan dalam penelitian ini ada- lah kuantitatif dengan metode analisis Partial Least Square Structural Equation Modeling (PLS-SEM). Sampel penelitian diperoleh melalui teknik purposive sampling berdasarkan kriteria tertentu, sehingga menghasilkan total sebanyak 100 responden. Adapun hasil penelitian menunjukkan bahwa fenomena Fear of Missing Out (FoMO) dan Persepsi Risiko berpengaruh positif dan signifikan terhadap minat investasi mahasiswa. Namun, literasi keu- angan tidak terbukti efektif dalam memoderasi hubungan antara fenomena FoMO dengan minat investasi mahasiswa. Selain itu, literasi keuangan juga tidak berpengaruh signifikan dalam memoderasi hubungan antara persepsi risiko dengan minat investasi.
Sinyal di Balik Angka: Menguak Rahasia Aset Pajak Tangguhan dalam Mendeteksi Praktik Manajemen Laba Rifael Timasa Sinulingga; Rina Tjandra Kirana 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

Financial statements frequently serve as a strategic "battleground" between the management's interest in satisfying investors through high reported earnings and the necessity of minimizing corporate tax burdens. Amidst these conflicting interests, earnings management practices are often employed by management. This study aims to investigate the role of deferred tax assets (DTA) as a signal or indicator for detecting earnings management practices, particularly within the manufacturing sector. Unlike common discretionary accruals, the deferred tax component is often overlooked by investors and analysts due to the inherent complexity of accounting and tax standards. Utilizing a quantitative approach with Systematic Literature Review (SLR) model, this research expects to demonstrate that unusual fluctuations in deferred tax assets have a significant positive correlation with the probability of earnings manipulation. The findings of this study are projected to provide practical contributions for auditors, tax authorities, and investors in utilizing deferred tax components as an "early warning system" to assess the quality of a company's reported earnings.
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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Abstract

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.
From Executive Hubris to Identity Threats: A Systematic Review of M&A Failure Aurelia, Dini; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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Research investigates the critical nexus between leadership ethics and behavioral integrity within post-merger integration frameworks. Utilizing a systematic synthesis of 41 high-impact studies, the investigation examines how executive narcissism and identity dissonance catalyze systemic ethical risks. Analysis identifies a significant correlation between aggressive “Tone at the Top” and defensive mechanisms, including knowledge hiding and moral sabotage among professionals. Findings underscore that successful integration hinges upon stewardship-oriented governance rather than conventional financial synergies. Strategic alignment of corporate integrity remains the paramount prerequisite for safeguarding long-term organizational stability and institutional trust.
Professional Skepticism, Professional Ethics, and Ethical Sensitivity in the Detection of Auditor Fraud Sanditha, Fidia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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his study aims to explore the role and interaction between professional skepticism, professional ethics, and ethical sensitivity in enhancing auditors' ability to detect fraud. Grounded in Agency Theory and Self-Determination Theory, this research highlights the importance of mitigating information asymmetry and fostering intrinsic motivation within audit practices. Using the Systematic Literature Review (SLR) method, 25 articles indexed in Q1, Q2, and SINTA from the 2021–2025 period were synthesized, concluding that professional skepticism, professional ethics, and ethical sensitivity are three interrelated pillars that play crucial roles in fraud detection. The findings confirm that professional skepticism serves as the operational foundation, the effectiveness of which is influenced by individual factors such as personality and ethical orientation, as well as situational factors including training, communication, and audit committee support. Professional ethics, particularly those grounded in idealism, shape skeptical character and guide auditors in responding appropriately to red flags, while ethical sensitivity acts as an early warning system enabling auditors to recognize ethical issues in complex audit situations. These findings provide practical implications for regulators and audit firms to shift focus from mere procedural compliance toward strengthening auditors’ internal capacity, developing ethical character, and sharpening ethical sensitivity through continuous training programs and building an organizational culture that supports skeptical and ethical behavior to maintain public trust.
Dekonstruksi Kegagalan Prinsip Value For Money: Analisis Ketimpangan Realisasi Pendapatan Dan Belanja Daerah Aribah Muthi’ Choironi; Putri Rizkiyah; Alam, Arya Pamungkas Pitu; Dian, Kisma; DP, Rina Tjandra Kirana
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

The imbalance between realized regional revenue and expenditure is a key indicator of the failure to implement the Value for Money (VfM) principle in regional financial governance. A systematic literature review (SLR) identified that effective revenue target achievement is often not accompanied by adequate spending efficiency. This phenomenon is caused by three systemic factors: fragmented indicator design that separates effectiveness and efficiency measurements, information asymmetry in agency mechanisms, and the dominance of administrative indicators in the Public Financial Management (PFM) system. This situation creates an "illusion of administrative compliance" where regions appear to perform well in terms of ratios but fail to optimize public value substantively. A transformation of the evaluation paradigm is needed, focusing on consistency across the 3E dimensions (economy, efficiency, and effectiveness) through instruments such as the VfM Consistency Index to ensure the sustainability of public value.
Carbon Accounting and Sustainability Reporting: A Systematic Literature Review on Sustainability Accounting Research Marliani, Marliani; Yusnaini, Yusnaini
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

The rising global climate emergency has placed the shift to net-zero emissions as a foremost strategic concern for companies globally. This research intends to investigate thoroughly the significance of carbon accounting in enhancing the quality of sustainability reporting and its effects on corporate value utilizing a Systematic Literature Review (SLR) method. The evaluation took place through credible literature from the last thirty years, concentrating on the evolution of reporting standards, challenges in sectoral implementation, and the reactions of capital markets to carbon disclosures. The review results indicate that the implementation of carbon accounting aligned with global frameworks, such as the GHG Protocol and IFRS S2, contributes significantly to increased transparency and corporate social legitimacy. However, the study also identifies structural barriers in the form of inconsistencies in emissions measurement methodologies and a disconnect between reporting practices and long-term sustainability goals, particularly in high-emissions sectors such as automotive and energy. Furthermore, the findings suggest that carbon disclosure acts as a value protector in mitigating climate risks, although profitability remains the primary determinant in directly assessing corporate value. The study concludes that digital transformation and the convergence of reporting standards are crucial catalysts in ensuring corporate accountability. The implications of this study emphasize the need for synergy between government regulations and managerial commitment in presenting sustainability reports that are honest, measurable, and based on scientific data for the stability of the green economy in the future.
Determinasi Kepatuhan Pajak: Integrasi Faktor Psikologi Sosial, Penegakan Hukum, dan Digitalisasi Tryani, Adhalia; DP, Rina Tjandra Kirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Tax compliance is a multidimensional phenomenon that requires an integrated approach between social psychology, law enforcement, and digital transformation. This systematic literature review (SLR) aims to map the integration of these three pillars by synthesizing findings from 18 selected journals indexed in Scopus and Sinta. Following the PRISMA protocol, the study utilizes the Slippery Slope Framework (SSF) and Theory of Planned Behavior (TPB) to analyze how digitalization acts as a "balancer" that strengthens both the power of authorities and public trust. The results indicate that while social psychological factors like perceived fairness and trust are primary drivers of voluntary compliance, they are significantly moderated by individual traits such as regulatory focus and incidental emotions. Simultaneously, law enforcement through sanctions and audits remains a crucial "safety net" for rational-opportunistic taxpayers, where its effectiveness is now amplified by digital innovations like e-invoicing and e-filing which increase detection probabilities and lower compliance costs. Ultimately, this research concludes that a resilient tax ecosystem depends on the harmonious synergy between human-centric psychological understanding, strict data-driven enforcement, and modern digital infrastructure to achieve sustainable fiscal independence.
The Relevance of Current Accounting Standards in Measuring Intellectual Capital and Their Impact on Banking Performance Rindhyanti, Laiza Shendy; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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This research intends to systematically review and synthesize the current landscape of accounting research regarding the implementation of updated accounting standards (PSAK 71/IFRS 9) and the role of Intellectual Capital (IC) in the banking sector. It explores how the shift from the incurred loss model to the Expected Credit Loss (ECL) model engages with intangible assets to affect financial outcomes and the quality of reporting. This paper examines 34 high-quality peer-reviewed articles published from 2020 to 2026 through a Systematic Literature Review (SLR) method. The dataset encompasses a variety of geographical settings, primarily emphasizing Indonesia and Europe. The analysis categorizes the literature based on theoretical frameworks, research variables, and empirical outcomes. The results indicate the implementation of PSAK 71 greatly improves the forecasting capability of financial statements but introduces substantial managerial discretion. From a Signaling Theory perspective, banks leverage IC disclosures to mitigate information asymmetry caused by the complexity of ECL. Resource-Based View (RBV) analysis reveals that Human and Structural Capital are critical for absorbing the volatility of loan loss provisions. However, Agency Theory highlights risks of opportunistic earnings management through subjective staging and forward-looking parameters. Empirical results show a predominantly positive correlation between IC efficiency and bank resilience, although the impact on net profit is often dampened by increased impairment charges. Regulators should standardize macroeconomic parameters to limit excessive managerial discretion. For bank management, investing in Artificial Intelligence (AI) and digital infrastructure (Structural Capital) is essential to ensure the technical integrity of ECL modeling and to maintain stakeholder trust. This study provides a comprehensive nexus between modern accounting standards and Intellectual Capital, offering a dual perspective on how regulatory compliance and intangible assets jointly determine the sustainability of the banking industry in a volatile economic era.

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