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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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Auditing the Invisible: A Systematic Literature Review on Intangible Asset Verification under ISA 500 Fadhilah, Naghmatun; Riyanti, Nayla Syakirah; Saidina, Jasmin; ., Aspahani
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 growing complexity of intangible assets in modern financial reporting has created substantial challenges for audit practitioners seeking to obtain sufficient appropriate evidence under International Standard on Auditing (ISA) 500. This Systematic Literature Review (SLR) synthesizes 30 peer-reviewed studies published between 2021 and 2026, applying the PRISMA protocol to investigate how auditors verify intangible assets under ISA 500 and the proposed ED-500 framework. The review identifies four major themes: (1) the evidential challenges posed by fair value and complex estimates inherent to intangible assets; (2) the influence of audit technology and data analytics on audit quality and evidence collection; (3) the impact of intangible asset intensity on audit fees, audit quality, and market perception; and (4) the role of emerging technologies in transforming audit evidence collection. Findings reveal a persistent tension between management discretion in intangible valuation and auditors' capacity to challenge those estimates effectively. The study concludes that the revised ISA 500 must be accompanied by enhanced guidance on specialist reliance, technology-enabled evidence, and skepticism calibration to meaningfully improve intangible asset audit outcomes. Practical implications are drawn for standard-setters, audit firms, and corporate governance mechanisms.
Prosedur Penggunaan Dokumen Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Syarat Administrasi Peralihan Sertipikat Hak Milik (SHM) Perorangan di Kantor Pertanahan Bandar Lampung Asyifa, Anisa Nur; Septiyanti, Ratna
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 analyzes the use of the Land and Building Rights Acquisition Duty (BPHTB) documents as part of the administrative requirements in the registration of the transfer of Individual Ownership Certificates (SHM) at the Land Office of Bandar Lampung City. The aim of this study is to identify the stages of the process as well as to assess the functions and issues that arise. The method used is descriptive qualitative, with primary data collection techniques through in-depth interviews with officials and practitioners, direct observation of service processes, as well as secondary data analysis from official documents. The main findings of the study indicate that the procedures are carried out in accordance with existing However, in the field there are still challenges such as data mismatches, incomplete or non-standard documents, as well as problems with application systems. In conclusion, improving coordination between agencies and optimizing systems is very necessary to increase efficiency in land rights transfer services, which can have a positive impact on local policies.regulations, starting from the deed by the Land Deed Official (PPAT), examination at the counter, to the verification process, where BPHTB plays an important role as an indispensable requirement.
The Cost-Quality Paradox: Tinjauan Literatur Sistematis atas Peran Quality Cost dalam Strategic Positioning Perusahaan) Yolanda Ramadhona; Muhammad Al Ghazali; Naufal Adiwidya Ramawi; Thomas Alvando Winarto; Rela Sari
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

In an increasingly dynamic business environment, companies are frequently confronted with a dilemma between reducing operational costs and improving product or service quality, a tension widely recognized as the cost-quality paradox. This study aims to examine the role of Total Quality Management (TQM) and Cost of Quality (CoQ) management as critical instruments in strengthening companies strategic positioning, while deconstructing the assumptions underlying Trade-Off Theory. Employing a Systematic Literature Review (SLR) through qualitative thematic analysis of 15 selected studies published between 2020 and 2026, this research synthesizes empirical and conceptual evidence on how strategic investment in prevention costs and continuous improvement mechanisms can minimize failure costs and eliminate hidden quality costs. The findings reveal that the cost-quality paradox is not a universal economic law, but a capability-conditional phenomenon that dissolves when organizations possess mature CoQ measurement systems, long-term managerial orientation, and cross-functional integration capabilities. The integration of CoQ with TQM principles, supported by Industry 4.0 technologies, enables companies to simultaneously achieve cost efficiency and quality differentiation through defect elimination and learning effect mechanisms. Strategic CoQ optimization serves as the foundation for companies to attain market differentiation, sustain customer satisfaction, and secure long-term competitive advantage.
AI-Driven Inventory Auditing: A Systematic Literature Review of Automation Accuracy, Assurance Risks, and Emerging Frameworks Sari, Nadiyah Rafiqah; Wulansari, Atika; Haqqi, Fikhar Dhiya'ul; ., Aspahani; Tharika, Riska
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 development of artificial intelligence has driven a fundamental transformation in inventory audit practice, yet systematic syntheses that simultaneously integrate the dimensions of automation accuracy, assurance risk, and frameworks remain very limited. This study aims to identify the accuracy level of AI-based inventory audit systems, map the resulting assurance risk profile, and synthesize an emerging framework to guide implementation. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, 30 studies published between 2021 and 2026 were selected from 309 articles identified through Scopus, Web of Science*, and ScienceDirect* databases. The synthesis results indicate that deep learning*, machine learning*, and computer vision-based systems achieve accuracy between 85% and 96.3% in risk classification and inventory verification, significantly outperforming conventional methods. However, the adoption of AI also introduces multidimensional assurance risks that include algorithmic bias, erosion of professional skepticism, and regulatory uncertainty. Emerging frameworks are moving toward a holistic integration of technical, ethical, and governance dimensions, although most have not been validated across industries. These findings underscore the urgency of updating international assurance standards and developing an adaptive human-in-the-loop model.
The Influence of Audit Transparency, Minor Findings, and Arrogance on Auditee Satisfaction Tampubolon, Ricky Bryan D.P.
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

Internal audit plays a crucial role in ensuring accountability and effective governance within organizations. One of the key indicators of audit effectiveness is auditee satisfaction, which reflects the extent to which the audit process meets auditee expectations. This study aims to examine the influence of audit transparency, minor findings, and auditor arrogance on auditee satisfaction. Using a quantitative approach, data were collected through a structured questionnaire distributed to 153 auditees working in private companies in Jakarta. The data were analyzed using multiple linear regression with SPSS software. The findings reveal three main results. First, audit transparency has a positive and significant effect on auditee satisfaction, suggesting that open communication and clear disclosure of audit processes enhance auditee trust and comfort. Second, minor findings have a negative and significant impact on auditee satisfaction, indicating that excessive emphasis on trivial issues may reduce the perceived value of audit services. Third, auditor arrogance shows a negative but statistically insignificant relationship with auditee satisfaction, implying that auditees tend to prioritize audit professionalism and technical quality over personal attitudes. The study concludes that maintaining audit transparency and avoiding excessive focus on minor findings are essential to sustaining auditee satisfaction. The research is limited by its scope, as respondents were only drawn from private companies in Jakarta. Future studies are encouraged to include broader samples across industries and regions, as well as additional factors such as auditor competence and communication quality. This study contributes to both theory and practice by highlighting the importance of balancing technical and relational aspects in internal auditing.
Implementasi PPh Pasal 22 atas Investasi Emas Berdasarkan PMK Nomor 48 Tahun 2023 Jesicca Hr, Jenie; Septiyanti, Ratna
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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This research focuses on examining how Article 22 Income Tax is applied to gold investment transactions in light of the Minister of Finance Regulation Number 48 of 2023, as well as its effects on the public's interest in gold investments. The study utilizes a descriptive qualitative approach, relying on secondary data gathered through documentation and literature analysis. The findings show that the application of Article 22 Income Tax has been implemented through a unified system, in which tax collection is managed by gold producers, and the tax is directly added to the price for consumers. The decrease in tax rates from 0. 45% to 0. 25% considerably reduces the tax burden, allowing gold prices to be more competitive. Moreover, this initiative aids in creating a more streamlined gold spread, thus enhancing the appeal of gold investments for the general public. As a result, this tax initiative not only improves the efficiency of tax collection but also contributes to the growth of investments and stimulates economic activity within the gold trading industry.
Integrasi Green Accounting dan Carbon Policy dalam Maqashid Shariah Index : Mewujudkan manifestasi akuntansi syariah Rahmatan Lil Alamin Alfarizi, Ikhsan; ., 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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The global climate crisis demands a transformation of economic regulations through carbon policies and sustainable accounting practices. This article aims to analyze the integration of green accounting and carbon policy in enchancing the maqashid shariah index (MSI) performance as a manifestation of rahmatan lil alamin shariah accounting. Using the systematic literature review (SLR) method on 31 scientific articles from 2021 – 2026, this research integrates shariah enterprise theory (SET), legitimacy theory, and signalling theory. The result show that green accounting positively affects the MSI, particularly in the maslahah dimension through enviromental protection (hifdz al-bi’ah). Compliance with carbon policies, such as carbon taxes, is viewed as a form of obedience to ulul amri to prevent destruction (fasad). However, challenges such as greenwashing persist due to legitimacy pressures and financial constraints. This article emphasizes the importance of strengthening islamic corporate governance to ensure honesst and transparent sustainability reporting.
Kesesuaian atau Sekadar Formalitas? Analisis Implementasi Standar ISSB dalam Integrated Reporting Perusahaan di Indonesia Arifin, Jainal; 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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This study aims to analyze the relationship between the International Sustainability Standards Board (ISSB) and Integrated Reporting in improving the quality, transparency, and comparability of corporate sustainability reporting. Using a qualitative approach with the Systematic Literature Review method, this study examines 29 Scopus-indexed articles published during 2022–2026. The findings indicate that ISSB, through IFRS S1 and IFRS S2, plays an important role in harmonizing global sustainability reporting standards and integrating financial with non-financial information, while Integrated Reporting strengthens stakeholder understanding of long-term value creation. High-quality sustainability disclosure is also associated with better accounting information quality, firm value, investment decisions, and sustainable growth. However, several challenges remain, including selective disclosure, limited assurance quality, data readiness issues, and institutional capacity gaps, especially in emerging economies. In Indonesia, successful ISSB adoption requires regulatory support, professional competence, and alignment with the national reporting ecosystem. Overall, this study confirms that the effectiveness of ISSB and Integrated Reporting depends not only on standards availability, but also on governance quality, external assurance, and corporate commitment to sustainability accountability.
Carbon Accounting: A Critical Review of the Accounting Treatment of Carbon Credits as Intangible Assets vs. Inventory Sya’ban, Massagar Al; 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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Carbon trading requires transparent carbon accounting practices; however, the absence of established international standards has led to inconsistencies in reporting across companies. This study aims to critically evaluate the accounting treatment of carbon credits, particularly the classification debate between intangible assets (IAS 38) and inventory (IAS 2). Using a Systematic Literature Review (SLR) method on 14 articles, the review results indicate that conceptually, the IAS 38 approach is more appropriate despite challenges in measuring fair value, whereas IAS 2 is more relevant for trading purposes. Analysis through Positive Accounting Theory indicates that management exploits this gap in standards to select accounting policies that benefit the company’s financial position. Therefore, global standardization of carbon accounting is urgently needed to enhance the comparability and accountability of financial statements.

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