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All Journal Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics Moneta : Journal of Economics and Finance
Andika, Cruift
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Economics, Econometrics & Finance

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Fiscal Policy and Debt Management: A Narrative Review of Global Lessons Lestari, Putri Ayu; Andika, Cruift
Moneta : Journal of Economics and Finance Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i1.885

Abstract

This narrative review investigates global practices and lessons learned regarding fiscal policy and public debt sustainability, aiming to identify institutional, structural, and strategic factors that influence long-term fiscal balance. The study draws upon peer-reviewed empirical studies, panel data analyses, and case studies sourced from Scopus, Google Scholar, and other academic databases, using keywords such as "fiscal policy," "public debt," "fiscal sustainability," and "debt analysis." Studies were selected based on inclusion criteria that focused on national-level fiscal management and policy effectiveness, with particular emphasis on comparative and empirical analyses. Findings indicate that high debt-to-GDP ratios reduce fiscal space and hinder governments' ability to respond effectively to economic crises. Structural vulnerabilities, including institutional weaknesses and income inequality, further aggravate the sustainability of public debt. Effective strategies identified include the adoption of fiscal rules, independent fiscal councils, tax system reforms, and long-term investments in infrastructure and innovation. Comparative perspectives show that Nordic countries and selected Asian nations have achieved greater fiscal discipline through integrated institutional and policy frameworks. This review underscores the urgent need for systemic reforms that prioritize transparency, policy coordination, and inclusive economic growth. Future research should explore tailored debt sustainability frameworks and assess the political economy dimensions of fiscal governance. The findings provide evidence-based insights for policymakers seeking sustainable pathways to manage public debt without compromising developmental goals.
Artificial Intelligence and the Future of Financial Governance Lestari, Putri Ayu; Andika, Cruift
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.916

Abstract

Artificial Intelligence (AI) is increasingly recognized as a transformative force in financial decision-making, with applications spanning risk prediction, portfolio optimization, fraud detection, corporate financial reporting, consumer finance, and market sentiment analysis. This narrative review aims to synthesize current knowledge on the opportunities and risks associated with AI adoption in the financial sector. Literature was collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as “Artificial Intelligence,” “Financial Decision-Making,” “Risk Management,” and “Portfolio Optimization.” Inclusion criteria prioritized peer-reviewed studies published between 2010 and 2025. Findings reveal that AI consistently outperforms traditional approaches in risk prediction and credit assessment, with neural networks and hybrid models achieving predictive accuracies exceeding 85%. AI-driven robo-advisors provide higher investment returns and expand financial inclusion by reducing cost barriers. In fraud detection, adaptive algorithms achieve accuracy rates up to 90% and improve resilience against evolving threats. Corporate reporting benefits from AI-driven transparency, particularly when supported by high-quality auditing. Moreover, AI tools promote sustainable financial practices by aligning investment strategies with social and environmental objectives, while advanced models like GPT enhance market sentiment analysis. However, the review also identifies key challenges, including black-box opacity, algorithmic bias, systemic vulnerabilities, and regulatory uncertainties. Addressing these issues requires explainable AI, algorithmic audits, representative datasets, and collaborative governance mechanisms. This review concludes that while AI holds enormous potential to transform global financial systems, its sustainable and equitable integration depends on balancing innovation with regulatory adaptation, transparency, and fairness.
Digital Transformation and Informal Work: A Narrative Review of Platform Economies in the Global South Andika, Cruift
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.868

Abstract

The rise of digital platforms has significantly transformed informal labor markets in developing economies, offering both opportunities and challenges.  This narrative review synthesizes current research on the economic impacts of digital platforms, focusing on job creation, precarity, gender and migrant dynamics, and regional disparities.  Literature was collected from Scopus, Web of Science, and Google Scholar using targeted keywords, emphasizing peer-reviewed studies published between 2010 and 2024. Findings indicate that digital platforms contribute significantly to employment generation and income growth, though challenges persist such as income instability, lack of social protection, and algorithmic bias.  While digital platforms can drive inclusive growth, their transformative potential depends on regulatory frameworks, social protections, and equitable digital inclusion policies.
ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications Andika, Cruift
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.863

Abstract

The integration of Environmental, Social, and Governance (ESG) reporting into financial accounting has accelerated as stakeholders demand greater transparency and accountability. This study synthesizes evolving trends, challenges, and policy implications of ESG disclosure, emphasizing its comparative and interdisciplinary contributions. Using a narrative review approach, literature from Scopus, Web of Science, and Google Scholar was analyzed through targeted keywords such as ESG reporting, sustainability accounting, financial performance, and regulatory frameworks. Only peer-reviewed studies from the past decade with financial relevance were included. The review identifies four major themes: (1) standardization and frameworks, (2) technology and innovation, (3) sectoral and regional perspectives, and (4) financial performance and market impact. A conceptual model was developed to illustrate the relationships among these themes. Results show that while frameworks such as IFRS S1/S2, GRI, and SASB improve comparability, inconsistencies remain across regions and industries. Technological tools—particularly artificial intelligence and blockchain—offer potential to enhance data integrity and mitigate greenwashing. Sectoral variations highlight the importance of industry-specific approaches, and comparative analyses indicate that developed economies exhibit stronger ESG reporting practices than emerging markets. Empirical evidence reveals a positive association between comprehensive ESG disclosure and improved financial performance, including profitability and investor confidence. The study concludes that advancing standardized reporting, strengthening regulatory enforcement, and fostering interdisciplinary collaboration are essential to bridge current gaps. Overall, ESG integration within financial accounting is pivotal to aligning corporate strategies with sustainability objectives and ensuring long-term economic resilience.
Co-Authors Putri Ayu Lestari