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All Journal Sainteks: Jurnal Sain dan Teknik Summa : Journal of Accounting and Tax
Lestari, Dwirani Fauzi
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Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering

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Mitigating Budget Slack in Remote Work Environments: Evidence from Indonesian Shared Service Centers Setyorini, Noni; Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.873

Abstract

Remote work, accelerated by the COVID-19 pandemic, has transformed operational models across Indonesian Shared Service Centers (SSCs), offering flexibility but also creating challenges in maintaining budgetary discipline. This study examines how remote work and incentive structures shape the formation of budget slack, with particular attention to the moderating role of trust and organizational integration. Employing a quasi-experimental Difference-in-Differences (DiD) design, data were drawn from surveys, operational logs, and HR records across SSC units in Indonesia, with budget slack measured using validated Likert-scale instruments. The DiD estimations also included interaction terms for trust and incentives to test moderating effects. The findings indicate that remote work tends to increase budget slack due to reduced managerial oversight, yet performance-based incentives such as KPI-linked bonuses and ESOPs significantly mitigate this effect, especially in environments characterized by high managerial trust. The study underscores the need for holistic control frameworks combining digital tools, human centered leadership, and policy coordination. Effective SSC governance in hybrid environments requires incentive alignment, trust building, and cross functional collaboration.
Integrated Reporting as a Governance Mechanism: Evidence from Global Perspectives Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.946

Abstract

Integrated reporting (IR) has emerged as a vital mechanism linking corporate governance with sustainability by integrating financial and non-financial information to enhance transparency, accountability, and long-term value creation. This study presents a narrative review examining the role of IR in strengthening governance structures by enhancing board oversight, improving risk management practices, and fostering stakeholder engagement across diverse contexts. A systematic methodology was employed, utilizing databases such as Scopus, Web of Science, and Google Scholar, with keywords including “integrated reporting,” “corporate governance,” and “stakeholder value.” Inclusion criteria focused on peer-reviewed studies published between 2010 and 2025 that investigated the interplay of IR, governance mechanisms, and organizational performance. The analysis synthesizes findings on seven key themes: the reduction of information asymmetry, governance mechanisms driving reporting quality, the role of board diversity and diligence, the influence of IR on tax avoidance and ethical governance, forward-looking disclosures in emerging markets, IR as a tool for stakeholder value creation, and the moderating effects of cultural and institutional factors. Results indicate that IR contributes significantly to financial efficiency, stakeholder trust, and ethical business practices, though adoption disparities persist between developed and developing economies. Systemic barriers such as resource limitations, cultural resistance, and weak regulation remain pressing challenges. Policy implications include the need for stricter regulatory frameworks, managerial training, and stronger internal audit systems. Future research should address causal pathways, develop standardized IR quality measures, and explore technological innovations. IR should be viewed as a cornerstone for sustainable governance and a strategic response to global stakeholder demands.
International Taxation in the Digital Era: Toward Fair and Sustainable Regulatory Frameworks Setyorini, Noni; Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.978

Abstract

The rapid growth of the digital economy has transformed global commerce and presented significant challenges for international taxation. This study provides a narrative review of cross-border taxation issues and regulatory responses, with a focus on identifying challenges, evaluating national approaches, and assessing multilateral frameworks. Literature was systematically collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as digital economy, cross-border taxation, and regulatory responses. Inclusion criteria emphasized studies addressing digital services taxes, tax compliance, and emerging technologies in fiscal systems. Results reveal four dominant themes: cross-border taxation challenges, national regulatory responses, multilateral initiatives, and the implications of emerging technologies. Evidence shows that the lack of physical presence undermines tax enforcement, national approaches vary in effectiveness, and OECD’s BEPS framework, while promising, faces political and technical obstacles. Moreover, digital assets such as cryptocurrencies and NFTs complicate valuation and jurisdiction, demanding new regulatory strategies. The discussion highlights how systemic inequities disadvantage developing economies, while advanced economies benefit from stronger institutions. Solutions proposed in the literature include multilateral cooperation, blockchain-based transparency tools, and context-specific digital services taxes. The review concludes by stressing the urgency of inclusive global reforms, investments in administrative capacity, and further empirical research to ensure fair, effective, and sustainable digital taxation. These findings provide critical insights for policymakers and researchers seeking to align fiscal systems with the realities of the digital economy.
Social Normative Bounding and Brand Awareness of E-WOM Intensity in WhatsApp Group Online Community Mekar Arum PKK Group – Bojongsoang Hassanudin, Abdul Fatah; Murwenie, Ira; Avrianto, Alam; Lestari, Dwirani Fauzi; Puspa, Rahmina
Sainteks: Jurnal Sain dan Teknik Vol 6 No 1 (2024): Maret
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/sainteks.v6i1.619

Abstract

Currently, business transactions and communication with customers are carried out through various forms of digital platforms, one of which is using the WhatsApp application on smartphones. This research aims to determine the influence of normative social and brand awareness on the intensity of E-WOM in the WhatsApp Group PKK Mekar Arum - Bojongsoang Group application. This study uses a descriptive statistical approach of Multiple Linear Regression with a research sample of 55 people, each of whom represents one head of family and is a member of the WhatsApp Group under study. The data collection technique was carried out online using the Google Form application and processed with Microsfot Excell 2013 software. This research succeeded in proving that the influence of social norm attachment and brand awareness together had a significant influence on E-WOM intensity of 42.89% while 57.11% are other factors not examined in this study. This means that the PKK Mekar Arum – Bojongsoang Group uses E-WOM on the WhatsApp application mostly to improve communication and interaction between group members. Meanwhile, the intensity of using E-WOM is more aimed at introducing and building brand awareness of the products of PKK Group members and not in an effort to increase sales turnover from products promoted via the WhatsApp group..
Co-Authors alam avrianto Hassanudin, Abdul Fatah Murweni, Ira Puspa, Rahmina Setyorini, Noni