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All Journal Golden Ratio of Community Services and Dedication Golden Ratio of Data in Summary Golden Ratio of Taxation Studies
Muhammad Fajeri Siregar
Sekolah Tinggi Ilmu Ekonomi Profesional Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Financial Resilience of Indonesian SMEs Amid Economic Uncertainty: The Roles of Accounting Information Quality, Financial Management Capability, and Strategic Agility Muhammad Fajeri Siregar; Muhammad Hafis Akbar Nasution; Emi Uliyanty Boru Sidabutar; Veranda Panjaitan; Egy Juwita Tarigan
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2464

Abstract

This study examines the financial resilience of Indonesian small and medium-sized enterprises amid economic uncertainty by focusing on the roles of accounting information quality, financial management capability, and strategic agility. The study aims to develop an integrated understanding of how these internal capabilities enable SMEs to anticipate financial pressures, maintain operational continuity, adapt resource allocation, and recover from disruption. A qualitative literature review method was employed by systematically identifying, selecting, comparing, and synthesizing peer-reviewed studies, publications, and institutional reports related to SME resilience, accounting information, financial management, strategic agility, digital transformation, and business sustainability. The findings indicate that accounting information quality functions as an early-warning and financial sensing mechanism by providing accurate, relevant, complete, and timely information for decision-making. Financial management capability translates such information into budgeting, liquidity control, working-capital management, debt evaluation, and risk mitigation. Strategic agility strengthens resilience by enabling rapid decisions, market adjustment, innovation, and resource reconfiguration. The study further finds that these three capabilities are complementary rather than independent. Financial resilience is strongest when reliable information, disciplined financial practices, and adaptive strategies operate simultaneously. The resulting framework contributes theoretically to dynamic capability and resource-based perspectives while offering practical guidance for SME owners, financial institutions, and policymakers.
The Role of Community-Based Accountability and Social Accounting Practices in Enhancing Community Welfare: Evidence from Local Community Organizations in Indonesia Muhammad Fajeri Siregar; Muhammad Hafis Akbar Nasution; Emi Uliyanty Boru Sidabutar; Veranda Panjaitan; Jenny Ester Pandiangan
Golden Ratio of Community Services and Dedication Vol. 6 No. 2 (2026): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v6i2.1098

Abstract

This study examines the role of community-based accountability and social accounting practices in enhancing community welfare through local community organizations in Indonesia. It aims to explain how transparent governance, community participation, responsiveness, social-impact measurement, and public reporting contribute to inclusive and sustainable welfare outcomes. The study employs a qualitative literature review by synthesizing peer-reviewed journal articles, conference proceedings, and institutional reports concerning nonprofit accountability, village institutions, community organizations, social accounting, and welfare development. The selected literature was analyzed thematically to identify recurring concepts, empirical patterns, institutional challenges, and emerging research directions. The results show that community-based accountability improves organizational legitimacy and program relevance when it extends beyond administrative compliance and enables beneficiaries to influence planning, monitoring, evaluation, and corrective action. Social accounting strengthens this process by connecting financial resources and organizational activities with outcomes such as livelihood improvement, service accessibility, empowerment, social inclusion, trust, and social cohesion. The principal finding is that accountability and social accounting function most effectively as complementary mechanisms rather than independent practices. Their contribution to welfare depends on managerial competence, accessible information, meaningful participation, digital capacity, and institutional responsiveness. The study highlights the need for participatory, context-sensitive, and digitally supported accountability systems within Indonesian local organizations.
Tax Compliance Behavior, Digital Tax Services, and Business Sustainability: The Role of Perceived Tax Fairness in SME Survival Muhammad Fajeri Siregar; Egy Juwita Tarigan
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.1729

Abstract

This study aims to examine the interrelationship between tax compliance behavior, digital tax services, and business sustainability among small and medium-sized enterprises (SMEs), with particular emphasis on the role of perceived tax fairness in supporting SME survival. Using a qualitative research approach based on an in-depth literature study, this research systematically reviews and synthesizes recent and relevant scholarly works on behavioral tax compliance, digital tax administration, and SME sustainability. Academic articles, policy reports, and theoretical studies published in reputable journals were analyzed using thematic analysis to identify dominant patterns, mechanisms, and conceptual linkages among the core constructs. The findings indicate that tax compliance behavior in SMEs is strongly influenced not only by enforcement mechanisms but also by administrative capacity, digital system quality, and institutional trust. Digital tax services contribute positively to compliance and sustainability when they reduce compliance costs, enhance procedural clarity, and are perceived as fair by SME owner-managers. However, when digitalization increases complexity or is perceived as inequitable, it may intensify administrative burdens and weaken business resilience. The study further finds that perceived tax fairness functions as a critical conditioning mechanism that strengthens voluntary compliance and enables SMEs to reallocate resources toward resilience-building activities. Overall, the research highlights that fairness-oriented digital tax administration can simultaneously improve compliance effectiveness and support the long-term sustainability and survival of SMEs, offering important theoretical and managerial implications for sustainable tax policy design.
Co-Authors Egy Juwita Tarigan Emi Uliyanty Boru Sidabutar Jenny Ester Pandiangan Muhammad Hafis Akbar Nasution Veranda Panjaitan