Journal of Accounting and Digital Finance

Analisis faktor yang memengaruhi kemampuan auditor dalam mendeteksi kecurangan: Kajian literatur sistematis

2025-07-02T21:23:04+07:00

This study identifies and analyzes factors influencing auditors' fraud detection capabilities through a systematic literature review following PRISMA protocol. A comprehensive review was conducted on 23 primary studies (2013-2025) from 856 initially identified articles through systematic screening across leading academic databases. Thematic analysis identified two primary categories affecting fraud detection capabilities. Internal factors include professional skepticism, which correlates positively with fraud detection effectiveness, specific audit experience, knowledge of fraud schemes, analytical abilities, and training programs. External factors encompass client transaction complexity, regulatory environment, client pressure, and audit technology capabilities. Findings reveal significant evolution from traditional checklist-based approaches toward integration of advanced analytics and artificial intelligence. Analytics technology demonstrates capability to increase anomaly detection by up to 34%, while potentially reducing auditor professional skepticism. Digital transformation creates demand for new competency development integrating human judgment with technological capabilities. The research contributes to developing a holistic conceptual framework that integrates multidimensional factors within modern business complexity contexts, offering strategic recommendations for regulators, firms, educational institutions, and practitioners.

Meningkatkan kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati: Peran kesadaran, sanksi, sosialisasi, dan kualitas pelayanan

2025-07-10T07:56:53+07:00

Motor vehicle tax is a strategic source of regional revenue; however, taxpayer compliance remains a persistent challenge. This study aims to analyze the influence of taxpayer awareness, tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Pati Regency. Data were collected through a questionnaire survey involving 100 respondents selected via accidental sampling. The analysis was conducted using multiple linear regression. The findings indicate that all independent variables have a positive and significant effect on compliance. These results underscore that enhanced awareness, effective enforcement of sanctions, intensified outreach, and optimal public service are key factors in determining tax compliance. This study provides empirical evidence to inform local fiscal strategies tailored to the characteristics of taxpayers. Policy implications underscore the need for an integrated approach that combines educational and preventive measures, supported by technological innovations in tax services. Strengthening compliance is expected to optimize local revenue and support infrastructure development, as well as improve public service delivery.

Tantangan implementasi SAK EMKM pada UMKM di Kalimantan Barat: Kajian literatur

2025-07-03T12:02:16+07:00

This study examines the challenges in implementing Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs in West Kalimantan using a systematic narrative literature review method. The research systematically analyzes peer-reviewed journals, research reports, and relevant publications from academic databases to identify implementation barriers specific to the border region context. The main challenges identified include limited accounting knowledge among MSME owners, perceived complexity of standards, human resource and financial constraints, inadequate information technology infrastructure, and insufficient ecosystem support. The geographical characteristics of West Kalimantan, as a border region, combined with educational disparities and infrastructure limitations, create unique implementation barriers that have not been extensively addressed in previous studies. This study contributes to the literature by providing the first comprehensive analysis of SAK EMKM implementation challenges in Indonesia’s border regions, offering contextual insights for the development of targeted intervention strategies. The findings recommend collaborative approaches involving multi-stakeholder partnerships in education, training, and infrastructure development, tailored to local contexts, to ensure the relevance and sustainability of implementation.