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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 230 Documents
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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.
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.
Integration of Blockchain Technology, Artificial Intelligence, and Machine Learning in Financial Accounting: Transformation Towards Efficiency and Transparency Basu, Pooja; Jayadi, Usman
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3472

Abstract

The development of information technology has brought significant changes to the accounting world, particularly with the integration of blockchain technology, artificial intelligence (AI), and machine learning (ML). This article discusses the application of these three technologies in financial accounting, which has the potential to improve efficiency, transparency, and accuracy. Blockchain offers security and transparency in transaction recording, while AI plays a role in automating processes and detecting anomalies in financial data. Machine learning enables more accurate predictive analysis in financial planning and risk detection. Although challenges in implementation, such as regulatory issues and data quality, still exist, the potential benefits are enormous. The integration of these technologies can reduce human error, speed up the auditing process, and provide better financial management. This article also highlights the challenges faced in their application, including the need for adequate infrastructure and training. Overall, the use of blockchain, AI, and ML in accounting paves the way for a more efficient and transparent digital transformation in the accounting industry.
Climate Change Impact Assessment Model on Corporate Financial Performance: A Data-Based and Analytical Approach Akkapin, Supaphorn; Achmad Doradjat, Tubagus
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3473

Abstract

Climate change has a significant impact on corporate financial performance worldwide. This study develops a model for assessing the financial impacts of climate change on corporate performance using a data-driven and analytical approach. The model integrates both physical and transitional risks caused by climate change and analyzes their effects on corporate financial metrics, such as profitability, operational costs, and market value. Through regression analysis, climate change scenarios, and Monte Carlo simulations, this research demonstrates that companies failing to anticipate climate change face substantial financial risks, while companies that adapt, such as those investing in low-carbon technologies, can reap long-term benefits. This study provides valuable insights for companies to manage climate risks and capitalize on opportunities arising from the transition to a low-carbon economy. Thus, it offers an approach that can help businesses plan and take strategic actions to mitigate the financial impacts of climate change.
Impact of Quantum Computing on Accounting Information Systems: Challenges and Opportunities Kasheem, Majdy; Shalghoum, Najimudin; Abdullah, Mahmoud
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3474

Abstract

Quantum computing (QC) is an emerging technology that has the potential to revolutionize various industries, including accounting. This paper explores the impact of quantum computing on Accounting Information Systems (AIS), focusing on the challenges and opportunities it presents. With the exponential growth of data and increasing complexity in financial transactions, traditional AIS face limitations in processing power, speed, and data security. Quantum computing, with its ability to process vast amounts of data simultaneously and perform complex calculations, offers a solution to these challenges. By leveraging quantum algorithms, AIS could enhance data processing efficiency, improve financial modeling, and strengthen data security, particularly through quantum-safe encryption. However, the integration of QC into AIS also raises significant challenges, including the technical limitations of current quantum hardware, the potential disruption of existing cryptographic methods, and the lack of expertise in quantum technologies within the accounting profession. This paper examines these issues and discusses how accounting professionals and organizations can prepare for the future integration of QC into AIS. As quantum computing continues to evolve, its application to AIS holds promise for transforming the accounting industry by improving the accuracy, speed, and security of financial systems.
Application of Agent-Based Model in Financial Risk Assessment: A New Perspective in Risk Management Rudi Alhempi, Raden; Rattanapun, Supot
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3475

Abstract

Financial risk management plays a crucial role in ensuring the stability and resilience of financial markets. Traditional models, such as Value at Risk (VaR) and Monte Carlo simulations, have been widely used to assess risks; however, they often fail to account for complex, dynamic interactions between market participants. This paper explores the application of Agent-Based Models (ABMs) as an innovative approach to financial risk assessment. ABMs simulate the interactions between heterogeneous agents, such as investors, banks, and regulators, providing a more realistic representation of financial systems. The study highlights the strengths of ABMs in capturing systemic risks, non-linear dynamics, and emergent phenomena like market crashes, herd behavior, and contagion. The results demonstrate that ABMs can enhance the understanding of financial risk by modeling individual behaviors and their impact on market stability. Through simulation experiments, the paper shows how ABMs can complement traditional risk management tools by providing deeper insights into the systemic nature of financial crises. The findings suggest that ABMs offer valuable advantages over conventional models, particularly in assessing market volatility and the resilience of financial institutions. This research contributes to the growing body of literature advocating for the integration of ABMs into financial risk management frameworks.
The Role of Green Accounting in Enhancing Business Sustainability: A Case Study of Renewable Energy Companies Lukas, Amos; Cliford Fru-Ngongban, Akenji; Ali Raza, Hafiz
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3476

Abstract

This study explores the role of green accounting in enhancing business sustainability, specifically within renewable energy companies. As environmental concerns increase globally, businesses are under growing pressure to adopt sustainable practices, with green accounting serving as a critical tool in this transformation. Green accounting involves integrating environmental costs into traditional financial reporting systems, allowing companies to better track their environmental impact, improve resource efficiency, and contribute to long-term sustainability. This research investigates how renewable energy companies implement green accounting practices and assesses the impact of these practices on their sustainability performance. Using a qualitative approach, the study examines multiple case studies from companies in the renewable energy sector, highlighting both the benefits and challenges of adopting green accounting. The findings suggest that companies with comprehensive green accounting systems not only achieve better environmental outcomes but also improve their relationships with stakeholders, attract investment, and gain a competitive advantage. However, the study also identifies significant barriers, including the lack of standardized reporting frameworks and internal resistance to change. The research concludes that the widespread adoption of green accounting is essential for advancing sustainability in the renewable energy sector and offers practical recommendations for overcoming implementation challenges.

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