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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Eka Septariana Puspa
Universitas Negeri Jakarta, Indonesia

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CASH MANAGEMENT STRATEGY IN INCREASING COMPANY LIQUIDITY IN TIMES OF ECONOMIC CRISIS Eka Septariana Puspa; Windy Permata Suyono
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
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This research aims to analyze effective cash management strategies in increasing company liquidity during economic crises. Economic crises often cause high uncertainty, decreased market demand, and increased operational costs which affect company survival. Therefore, proper cash management is very important to ensure companies can still meet short-term financial obligations and maintain their operations. Based on existing literature studies, several cash management strategies that have proven to be effective include careful cash planning, strict management of receivables and payables, cutting operational costs, and efficient inventory management. This research also identifies key success factors, such as flexibility in cash management, diversification of financing sources, and the company's ability to adapt quickly to market changes. However, the company continues to face various challenges, such as difficulties in accessing external financing, decreasing revenues, and increasing credit risks which hinder optimal cash management. Thus, this research concludes that companies that can implement cash management strategies that are adaptive and responsive to market dynamics will have a greater chance of surviving and maintaining liquidity during the economic crisis.
SUSTAINABLE FINANCIAL MANAGEMENT: STUDY ON COMPANIES THAT IMPLEMENT ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) Windy Permata Suyono; Eka Septariana Puspa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
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This research aims to analyze the relationship between sustainable financial management and the application of ESG (Environmental, Social, Governance) principles in companies. In the context of global changes that increasingly emphasize sustainability, the integration of ESG in financial management practices is becoming a key factor in creating long-term value and managing business risks. Through a systematic literature review, this research identifies the best practices implemented by companies in integrating ESG into financial planning, investment and risk management. The study results show that companies that actively implement ESG tend to have more stable financial performance, with reduced long-term risk and increased access to cheaper financing. However, the relationship between ESG and financial performance is contextual, influenced by factors such as industry sector, geographic region and company size. The implications of these findings provide guidance for companies to adopt strategic and sustainable ESG policies to support their financial goals. This research also reveals that although ESG offers long-term benefits, implementation challenges, such as initial costs and data limitations, remain major barriers that need to be overcome.
THE ROLE OF TAX ACCOUNTING IN DETECTING TAX RISKS IN CORPORATE FINANCIAL REPORTS Eka Septariana Puspa; Windy Permata Suyono; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
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This research aims to examine the role of tax accounting in detecting tax risks in company financial reports through a literature review approach. In a business environment that is increasingly complex and tightly regulated by tax regulations, tax risk has become a strategic issue that needs to be monitored carefully. Tax accounting not only functions as a tool for recording tax transactions, but also as an analytical instrument capable of identifying potential non-compliance, gaps between commercial and fiscal profits, as well as tax avoidance practices. This research highlights several forms of tax risk such as compliance risk, interpretation risk, and litigation risk, as well as their indicators in financial statements, including significant temporary differences and deferred tax items. The results of the study show that tax accounting plays a key role in building an early detection system for tax risks through reporting transparency and analysis of fiscal information. Thus, tax accounting becomes an integral part of company risk management and contributes to improving the quality of financial reports and compliance with applicable tax regulations.
THE INFLUENCE OF CREATIVE ACCOUNTING PRACTICES ON THE RISK OF TAX AUDITS BY THE DIRECTORATE GENERAL OF TAXES Surya Anugrah; Windy Permata Suyono; Eka Septariana Puspa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
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This research aims to examine the influence of creative accounting practices on increasing the risk of tax audits by the Directorate General of Taxes (DJP) through a systematic literature review approach. Creative accounting, although not necessarily against the rules, is often used to embellish financial reports and aggressively reduce tax burdens. Practices such as manipulating revenue recognition, setting costs, using derivative instruments, and transfer pricing have the potential to give rise to suspicious financial indicators, such as unreasonable profit margins and significant differences between fiscal and commercial profits. DGT responded to this phenomenon by implementing a risk-based monitoring system, digitizing reporting, and utilizing third party data to increase the accuracy of inspection selection. The results of the study show that the more complex and aggressive the creative accounting practices used, the higher the possibility of taxpayers becoming the object of audit, so education and strengthening integrity in financial reporting and taxation is needed.
THE RELATIONSHIP BETWEEN FINANCIAL REPORTING AGGRESSIVENESS AND TAX AUDIT RISK IN PUBLIC COMPANIES Windy Permata Suyono; Eka Septariana Puspa; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
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This research aims to examine the relationship between financial reporting aggressiveness and tax audit risk in listed companies through a literature review approach. Aggressive financial reporting is a strategy used by companies to manipulate accounting numbers in order to achieve certain goals, including tax avoidance. This strategy has the potential to increase the risk of a tax audit because striking differences between commercial and fiscal financial statements may trigger the attention of tax authorities. Through a systematic review of various previous studies, it was found that the majority of research shows a positive relationship between these two variables, although the results vary depending on the institutional context, quality of governance, and company characteristics. This research also identified gaps in the literature, especially regarding the lack of studies in developing countries such as Indonesia and the lack of integration between accounting and tax perspectives.
Co-Authors Surya Anugrah Windy Permata Suyono