Pengaruh Penerapan Activity-Based Budgeting (ABB) dan Kapabilitas Audit Digital terhadap Kepercayaan Stakeholder
DOI:
https://doi.org/10.63822/79f96306Keywords:
Penganggaran Berbasis Aktivitas, Audit Digital, Kepercayaan Stakeholder, Transparansi Keuangan, Kapabilitas DinamisAbstract
Kepercayaan itu lemah dan tak bisa dibangun hanya dengan statistik keuangan yang rapi. Saat skandal terjadi cepat, pemangku kepentingan menginginkan lebih dari sekadar angka. Mengingat kecepatan skandal, pemangku kepentingan mengharapkan lebih dari data. Activity-Based Budgeting (ABB) dan audit digital adalah bagian dari pendekatan manajemen ini. penelitian ini menggunakan Systematic Literature Review (SLR) yang sesuai dengan standar PRISMA 2020. Kami mengumpulkan 38 makalah yang memenuhi standar Scopus, Web of Science, Google Scholar, dan SINTA dari 300 lebih makalah yang ditemukan. Kami menyimpulkan bahwa penganggaran AB dan audit digital bersifat saling mendukung dengan menggunakan dua tahap (aksioma ekonomi: pengurangan biaya dan undang-undang ketahanan) dan implikasi langsung (real-time data analytics). Kedua solusi ini memiliki kelebihan dan kelemahan dalam pepatah sistem, kemanusiaan, dan keuangan.
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