cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Usman Jayadi
Contact Email
lafadzjaya@gmail.com
Phone
+6281238426727
Journal Mail Official
admin@publish.ojs-indonesia.com
Editorial Address
Jl. Melati VIII BTN Rembiga, Kec. Selaparang, Kota Mataram, NTB
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 5 (2025)" : 5 Documents clear
Conceptualization of Accounting Ethics in Facing the Crisis of Global Economic Morality in the Modern Era Olasoji Olubiyi, Timilehin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2340

Abstract

This paper explores the conceptualization of accounting ethics in response to the moral crises within the global economic landscape. As financial markets become increasingly interconnected, accounting professionals are faced with complex ethical challenges that demand an evolving approach to decision-making and reporting. This study reviews the key ethical issues confronting accountants, including the pressures of corporate governance, the ethical implications of globalization, technological advancements, and the need for continuous ethics education. By analyzing case studies of corporate scandals, such as Enron and Lehman Brothers, the paper highlights how ethical lapses in accounting can lead to severe financial instability and loss of public trust. The findings suggest that the accounting profession must adopt a more proactive approach to ethics, integrating stronger corporate governance, enhanced transparency, and improved education to address emerging ethical dilemmas. The paper proposes a framework for strengthening accounting ethics, emphasizing the need for a unified approach to global standards, responsible technological innovation, and a culture of ethical accountability within organizations. Ultimately, the study aims to foster a more ethical and transparent accounting profession that can contribute to the stability and sustainability of the global economy.
Revolutionizing Global Accounting Epistemology in the Era of Industry 5.0 Mehra, Rohan
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2390

Abstract

The advent of Industry 5.0 marks a paradigm shift in industrial systems, focusing on human-centric innovation, sustainability, and ethical responsibility. Unlike Industry 4.0, which emphasized automation and efficiency, Industry 5.0 integrates human creativity and values with advanced technologies. This transformation requires a reevaluation of accounting’s epistemological foundations. Traditional accounting, rooted in positivism and quantitative measurement, must adapt to a more pluralistic and ethical framework. In response to the evolving demands for non-financial disclosures, such as environmental, social, and governance (ESG) factors, accounting must integrate both financial and non-financial knowledge to support strategic decision-making. Additionally, with the rise of artificial intelligence (AI) and big data, the role of accountants is evolving from mere data processors to ethical interpreters and decision-makers. This article explores how Industry 5.0 impacts accounting theory and practice, highlighting the need for new epistemological models that incorporate social responsibility, technological ethics, and stakeholder engagement. The research suggests that accounting must become a tool not only for financial transparency but also for sustainable and ethical governance, ensuring it meets the complex demands of the modern industrial landscape.
The Principle of Economic Justice and Its Implications for Economic Inequality in East Java Sholeha, Emarotus; Salsabila, Rona; Setianingrum, Nurul; Anggitaningsih, Retna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2407

Abstract

The principle of economic justice plays a crucial role in ensuring the equitable distribution of resources and promoting social and economic welfare. This article explores how the application of economic justice principles can help address economic inequality in East Java Province, focusing on the government's role in reducing regional disparities. Despite East Java’s rapid economic growth, inequalities between urban centers like Surabaya and rural areas such as Madura and Bojonegoro remain significant challenges. Through an in-depth literature review, this study identifies key principles of economic justice, such as the principles of distributional justice, balance, public benefit, and protection, which must be applied to achieve inclusive prosperity. The findings suggest that government efforts through programs like Direct Cash Assistance (BLT), agrarian reform, and the development of sectors such as tourism and local industries are crucial in reducing inequalities. However, the greatest challenges remain in bridging the infrastructure and human resource gaps between cities and rural areas. This study proposes a more coordinated approach between central and regional governments to ensure that the principles of economic justice are effectively implemented across the province, allowing all segments of society to benefit from sustainable economic growth.
Analysis of the Implementation of PSAK 1 Concerning the Presentation of Financial Statements in Construction Companies in Indonesia Harjuno, Dharu; Vitarani, Dina; Raditiningsih, Sri; Gusliana Mais, Rimi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2465

Abstract

This study examines the implementation of PSAK 1 in the financial statements of PT Adhi Karya (Persero) Tbk. It focuses on analyzing the structure and classification of key financial statement elements, including assets, liabilities, revenues, and expenses. Using a qualitative descriptive approach, this research employs content analysis of the company’s annual reports and financial statements. The findings indicate that PT Adhi Karya’s financial statements comply with PSAK 1 standards, including transparency, relevance, and comparability of financial data. However, challenges remain in managing high operating expenses, particularly in short-term liabilities, which require enhanced liquidity management strategies. The study recommends improving the disclosure of operating expenses, liquidity strategies, and the impact of long-term financing in the financial statement notes to support more informed decision-making by stakeholders.
Addressing Development Disparities Between Western and Eastern Indonesia: Economic Challenges and Solutions Suhada, Wiwin; Damayanti Rusmana, Fenny
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2473

Abstract

Indonesia faces significant development disparities between its western and eastern regions. The western regions, particularly Java, Sumatra, and Bali, have long been the center of economic growth, with more advanced infrastructure and better access to education and healthcare services. In contrast, Eastern Indonesia, including provinces such as Papua, Nusa Tenggara, and Maluku, remains lagging in various aspects of development, such as infrastructure, education, and healthcare. This study aims to analyze the economic challenges causing these disparities and explore solutions that can be implemented to reduce the development gap between these regions. The results indicate that the lack of infrastructure investment, low human capital quality, and high dependence on central government transfers are the primary factors behind these disparities. Policies such as fiscal decentralization and special autonomy in Papua have been implemented but have shown limited effectiveness. Therefore, greater investments in infrastructure and education, along with policies that promote equitable development, are needed to help Eastern Indonesia catch up and achieve more inclusive economic growth.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025) Vol. 3 No. 6 (2025) Vol. 3 No. 5 (2025) Vol. 3 No. 4 (2024) Vol. 3 No. 3 (2024) Vol. 3 No. 2 (2024) Vol. 3 No. 1 (2024) Vol. 2 No. 6 (2024) Vol. 2 No. 5 (2024) Vol. 2 No. 4 (2023) Vol. 2 No. 3 (2023) Vol. 2 No. 2 (2023) Vol. 2 No. 1 (2023) Vol. 1 No. 6 (2023) Vol. 1 No. 5 (2023) Vol. 1 No. 4 (2022) Vol. 1 No. 3 (2022) Vol. 1 No. 2 (2022) Vol. 1 No. 1 (2022) More Issue