Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.Kata kunci: Akuntan, Etika profesi, Perilaku tidak etisAbstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.Keywords: Accountants, Professional ethics, Unethical behavior
Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.
The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.
This study aims to see how implementing the Sharia Supervisory Board and its impact on providing public trust in Islamic banks. This study uses a quantitative approach with the method of Systematic Literature Review from various journals. With the Systematic Literature Review method, the research identifies all empirical evidence, where the identification aims to answer questions such as "What is the role of the sharia supervisory board on public trust?", "Implementation of the sharia supervisory board on sharia banking?". The analysis results found that the Sharia Representative Council (DPS) has a high level of helping to attract public interest. This is because the higher the spread of DPS, the public's knowledge about banking sharia will be increasingly known. This finding shows that Sharia Supervisory Board plays an essential role in providing public confidence to be interested in being part of a sharia bank because, so far, there are known factors that attract the public in the form of external factors such as marketing factors, psychological factors, cultural factors, social factors, and social factors. Personality so that this can be used as a view for further research that the Sharia Representative Council also still plays an essential role in contributing to society.
The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.
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