you'll want some 330ohm resistors inside of the SCART plug in line with the Red Green Blue and Sync wires because JAMMA outputs higher voltages than the SCART standard.
you'll also want to make sure you've hooked up video ground to pins 4, 5, 9, 13, 17, 18, 21
There are many different diagrams online for how to wire JAMMA to SCART. but I've personally found that 330ohm resistors, no capacitors, works best (at least on my display). I leave the 12V and 5V completely disconnected.
Audio is a whole other discussion
Essentially you're converting "Balanced Amplified Mono" to "Unbalanced Line Level Stereo".
You can get "line level converters" for car-stereo applications that will do this for about $10 but about a billion DYI opinions online, most of which will be wrong.
The important thing that most people get wrong is that "Speaker Negative" IS NOT GROUND, in most cases it's a inverse wave form from Speaker Positive. This is done to boost volume and improve clarity (it eliminates ground loop buzzing and other noise). this is the difference between balanced (speaker negative is an inverse wave form) vs unbalanced (speaker negative is ground),
Some boards do actually wire ground to the speaker negative pin, but a lot of boards do not. you're completely safe if you treat all JAMMA audio output as balanced, but you are NOT safe if you treat it as unbalanced and the board happens to have balanced output.
The best answer I've seen to do this DYI is this post here:
https://electronics.stackexchange.com/a/12205
you'll want the diagram in the lower left (Balanced in to Unbalanced Out) you'll want 2W resistors because of the power involved. you can then simply split the output of that to both Left and Right Channels.