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INDONESIA
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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Blockchain Pada Sistem Informasi Akuntansi: Potensi Dan Implikasinya Terhadap Kualitas Informasi Keuangan Didik Heri Purnomo; 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 research aims to explore the potential, key challenges, and implications of Blockchain technology implementation on the quality of financial information within Accounting Information Systems (AIS). Amidst increasing demands for data integrity and transparency, Blockchain emerges as a disruptive innovation offering distributed recording mechanisms. The method used is a Systematic Literature Review (SLR) of 35 scientific articles published between 2021–2026, sourced from Scopus and SINTA databases. The analysis is conducted using the Technology-Organization-Environment (TOE) framework and Agency Theory. Research findings indicate that Blockchain's technical features, such as immutability, decentralization, and smart contracts, have the potential to enhance the qualitative characteristics of financial information, particularly in aspects of reliability, timeliness, and verifiability through the concept of triple-entry accounting. However, massive implementation still faces significant hurdles, including the complexity of integration with legacy systems (ERP), high investment costs, lack of digital literacy among practitioners, and regulatory gaps. Furthermore, Blockchain radical transparency triggers managerial resistance as it limits discretion in earnings management. This study provides implications for organizations to prepare IT infrastructure and intellectual capital, and for regulators to accelerate the formulation of digital asset legal frameworks.
Penerapan Pajak Penghasilan Pasal 4 Ayat (2) Dalam Sistem Pepajakan Indonesia Siti Nurlina Nasution; Lola Kesuma Pardosi
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 objective “of this study is to examine the concept, legal basis, mechanism, and implementation of Income Tax (PPh) Article 4 Paragraph (2) within the Indonesian tax system. The method employed is a qualitative normative approach utilizing a literature review with secondary data drawn from primary, secondary, and tertiary legal sources. The results of the study indicate that Article 4(2) of the Income Tax Law is a final tax imposed directly at the time of the transaction at a specific rate without considering total income. This tax offers advantages in terms of simpler administration and ease of collection through a withholding tax system. Taxable items include deposit interest, prizes, stock transactions, transfers of land and buildings, construction services, and rent for land and buildings. However, many obstacles remain in its implementation, including a lack of knowledge among taxpayers, errors in the application of rates, and limitations in the tax administration system. Consequently, for the successful implementation of Income Tax Article 4 Paragraph (2), increased public awareness, strengthened administrative systems, and better oversight”are required.
Capital Budgeting: Peran Akuntansi Manajemen dalam Menentukan Kelayakan Investasi Jangka Panjang Muhammad Tavif Al Muzacky; Mukhtaruddin 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

This study aims to analyze the role of management accounting in supporting the capital budgeting process and determining long-term investment feasibility. The research employs a qualitative approach using the Systematic Literature Review (SLR) method by analyzing 20 scientific articles indexed in Scopus and SINTA published between 2021 and 2025. The research process was conducted through literature identification, article selection based on inclusion and exclusion criteria, classification of research themes, and content analysis to obtain a comprehensive synthesis of research findings. The results indicate that management accounting plays an important role in providing strategic information to support investment evaluation, risk control, and long-term decision-making. In addition, the integration of digital technologies such as big data analytics and modern information systems has proven to improve the quality of the capital budgeting process and the effectiveness of investment decision-making. However, the implementation of management accounting practices still faces several challenges, including limited managerial competence, high information costs, and behavioral factors influencing investment decisions. Based on the Contingency Theory perspective, the effectiveness of management accounting and capital budgeting practices is strongly influenced by the suitability between the systems used and the organizational conditions as well as the business environment. This study is expected to provide theoretical and practical contributions to the development of management accounting practices in supporting more effective and sustainable investment decisions.
Analisis Peran Manajemen Operasional dalam Meningkatkan Kualitas Layanan dan Kepuasan Nasabah Pada Perusahaan Asuransi Nurhayati Harahap; Khairunnisa Silalahi; Nasywa Almira; Salsabila Lubis
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 operational management in improving service quality and its impact on customer satisfaction in insurance companies. Common issues in the insurance industry include service delays, complex claims processes, and inconsistent service delivery, which can reduce customer satisfaction levels. This research employs a qualitative approach using literature review and document analysis methods by examining various scientific journals, academic books, and relevant previous studies. The findings indicate that operational management plays a strategic role in enhancing service quality through the implementation of Standard Operating Procedures (SOPs), human resource training, service time management, service system digitalization, and service quality control. Effective operational management has been proven to improve service quality dimensions based on theSERVQUAL model, particularly reliability, responsiveness, assurance, empathy, and tangibles. These improvements in service quality directly contribute to customer satisfaction, as customers receive faster, more accurate, and more consistent services. Therefore, it can be concluded that strengthening operational management is an essential strategy for insurance companies to improve service quality and maintain customer satisfaction in an increasingly competitive service industry

Page 17 of 17 | Total Record : 164

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