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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. 6 (2025)" : 5 Documents clear
The Economic Blueprint of Prabowo and Gibran: Prospects and Challenges for Indonesia’s Development Kurniasih, Nunung; Yudianto, Yosep
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2466

Abstract

The economic blueprint presented by Prabowo Subianto and Gibran Rakabuming Raka focuses on reshaping Indonesia’s economy through industrialization, agricultural revitalization, and technological advancements. This vision aims to reduce Indonesia’s dependency on foreign goods and services, enhance domestic production, and leverage digital innovation to create a competitive global presence. The administration’s plan includes revitalizing the agricultural sector, fostering local industries, and embracing digital transformation to boost economic productivity and innovation. While their economic policies present significant growth potential, challenges such as regional inequality, infrastructure deficits, and securing sustainable financing remain critical. This article explores the prospects of their proposed economic framework and the difficulties they may encounter in transforming Indonesia into a self-reliant, digitally advanced, and globally competitive nation. By evaluating Prabowo and Gibran’s policy vision, this study assesses the long-term viability of their strategies and their potential impact on Indonesia's economic development.
Impact of Fiscal Policy Adjustment Based on Islamic Economics on Infrastructure Development in Muslim Countries Abdallah Al-Shreifeen, Iyad; Nazmul Husain, S. M.; Apriani, Triana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2476

Abstract

This article examines the impact of fiscal policy adjustments based on Islamic economics on infrastructure development in Muslim-majority countries. Islamic economics emphasizes justice, equity, and the ethical management of resources, offering alternative solutions to conventional financing for infrastructure projects. The study focuses on the role of Islamic financial instruments, particularly sukuk (Islamic bonds) and zakat (almsgiving), in funding infrastructure development in a Sharia-compliant manner. Through case studies from Malaysia, Saudi Arabia, and Indonesia, the article shows how sukuk has been successfully utilized to finance large infrastructure projects, including transportation, energy, and urban development, while avoiding interest-based debt. Additionally, zakat is explored as a potential source for funding social infrastructure projects, though challenges in fund management and coordination are noted. The findings suggest that Islamic fiscal policies can offer effective solutions for promoting sustainable, equitable, and inclusive infrastructure development. By aligning fiscal policy with Islamic principles, Muslim-majority countries can address infrastructure gaps and foster long-term economic and social welfare.
Evaluating the Impact of Sustainable Accounting Innovation on Economic Growth in Developing Countries Ślusarczyk, Mikołaj; Górka, Zofia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2605

Abstract

This article explores the impact of sustainable accounting innovation on economic growth in Poland, focusing on the integration of environmental, social, and governance (ESG) factors into financial reporting. As Poland's economy transitions from heavy reliance on coal and traditional industries to more sustainable practices, adopting sustainable accounting becomes crucial for long-term growth and competitiveness. Sustainable accounting goes beyond traditional financial metrics to include ESG factors, allowing businesses to manage risks, attract investment, and improve transparency. The study examines the role of sustainable accounting in driving corporate responsibility, fostering investment, and improving operational efficiency in Poland. It highlights how businesses, particularly larger corporations, have started to integrate ESG factors into their financial reporting, but identifies significant challenges for small and medium-sized enterprises (SMEs), including limited awareness, lack of regulatory incentives, and the perceived high costs of implementation. The research also underscores the importance of standardized ESG reporting frameworks for improving the credibility and comparability of non-financial disclosures. While Poland has made strides in adopting EU regulations promoting sustainability, the widespread implementation of sustainable accounting practices is hindered by these challenges. The article concludes that by creating supportive policies, offering incentives for SMEs, and promoting standardized ESG reporting, Poland can fully leverage sustainable accounting to drive economic growth, attract responsible investment, and contribute to global sustainability goals.
Global Economic Trends and Their Impact on International Accounting Standards: A Comparative Analysis T. Malibiran, Leonora; Jose H. Leyba, Ceazar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2614

Abstract

This paper explores the evolving relationship between global economic trends and accounting practices, with a particular focus on the adoption and impact of International Financial Reporting Standards (IFRS). The study examines how economic globalization, financial crises, and technological advancements have shaped accounting standards and practices worldwide. Globalization has driven the need for harmonized accounting standards to enhance comparability and transparency in financial reporting across borders. However, the pace of IFRS adoption varies, with challenges in emerging markets due to differences in legal systems, financial infrastructures, and institutional readiness. The 2008 global financial crisis highlighted the shortcomings of existing accounting frameworks, particularly in terms of fair value accounting, leading to calls for more robust and transparent financial reporting mechanisms. Technological advancements, including the rise of artificial intelligence (AI), blockchain, and automated financial reporting, are transforming the accounting profession, presenting both opportunities and challenges. While these technologies promise greater efficiency and accuracy, they also introduce new risks, such as cybersecurity threats and data manipulation concerns. The findings underscore the need for continued reform and collaboration among international bodies to create adaptable and responsive accounting standards that can meet the demands of an ever-evolving global economic landscape.
Exploring the Intersection of Profit and Social Responsibility: Analyzing Unilever's Approach to Sustainable Business Practices Nurhidayah, Fadila; Nur Setyaningtyas, Faridah; Ajra Syakira, Nafila
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2661

Abstract

In the modern business era, companies face the challenge of balancing profit generation with social and environmental responsibility. This paper explores how Unilever, a global leader in consumer goods, successfully integrates both concepts through its Sustainable Living Plan (USLP). The USLP, launched in 2010, aims to improve health and well-being for over 1 billion people, reduce environmental impact by half, and enhance livelihoods across its supply chain. This study employs a content analysis methodology, reviewing 42 scholarly journals, articles, and relevant sources to examine Unilever's approach to balancing profit and purpose. Findings show that the USLP has enabled Unilever to achieve financial growth while also fostering positive social and environmental outcomes. The paper argues that integrating social responsibility into business strategies can provide long-term competitive advantages, strengthen brand reputation, and attract both consumers and investors concerned with sustainability. This case study of Unilever serves as a model for other companies looking to align profitability with societal impact, demonstrating that sustainability is not only a moral obligation but also a strategic business advantage.

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