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.

Developing circular accounting for carbon emissions measurement in Indonesia: a literature review

2025-08-24T21:17:24+07:00

This study aims to develop carbon footprint measurements using attribution and consequential methods. Attribution and consequential methods have been widely implemented in Europe and America. Carbon emission sources are classified based on consumption and production activity categories. However, in Indonesia, forest and land fires are the highest source of carbon emissions, occurring almost every year during the dry season in peatlands. Peatland exploitation leads to forest fires and deforestation of tropical forests in Indonesia. The impacts of these fires include the loss of ecosystem benefits and biodiversity. Peatlands in Indonesia are estimated to produce 68.6 gigatons of carbon, equivalent to 10% to 14% of the world's organic carbon sources. Accounting methods can be used to measure and report carbon emissions caused by forest and land fires. This study used a systematic literature review. The literature used comes from carbon accounting experts in the UK, published in Scopus-indexed journals. The study results show that attribution and consequential methods could be used to measure the carbon footprint caused by peatland exploitation. The Indonesian government could adopt this method in developing circular accounting for carbon emission measurement and reporting.

Pendapatan neto dan biaya pemasaran terhadap laba bersih pada perusahaan hiburan di Indonesia

2025-08-28T10:47:05+07:00

The entertainment industry in Indonesia is experiencing rapid growth, but tight competition requires companies to manage their finances efficiently. Net profit is a key indicator of a company's financial performance, influenced by various factors, including net income and marketing costs. Net income reflects the company's ability to generate a profit, while marketing costs play a role in driving sales, but can also be a burden. This study aims to examine the impact of net revenue and marketing expenses on net profit in the Indonesian entertainment industry. The sample comprises 10 entertainment companies, utilizing secondary data derived from their annual financial reports over the past three years: 2020, 2021, and 2022. The analytical method employed in this research is multiple linear regression, which is used to examine both the simultaneous and partial effects between the independent variables and the dependent variable. The results indicate that net revenue has a positive and significant impact on net profit, while marketing expenses show varied effects depending on each company’s internal conditions. This study is expected to serve as a reference for strategic decision-making in financial and marketing planning, particularly in efforts to improve profitability in the Indonesian entertainment industry.