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Novianita Rulandari
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sinergikawulamuda@gmail.com
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ijat@journal.sinergi.or.id
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Jl. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
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INDONESIA
Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2023): November 2023" : 5 Documents clear
The Influence of Accounting Understanding, Use of Accounting Information Systems and Educational Level on the Quality of Village Government Financial Reporting Information in Kundur District Praptiningsih; Mashuri, Ayunita Ajengtiyas Saputri; Fitri Yetty
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.87

Abstract

The purpose of this study was to determine whether understanding of accounting, utilization of accounting information systems and educational level affect the quality of financial reporting information. This research was conducted in village government in Kundur District, namely Sungai Ungar Village, Sungai Sebesi Village and Lubuk Village. This type of research is quantitative, by distributing questionnaires to village officials as many as 62 respondents. All village apparatus in Kundur subdistrict, totaling 62 village apparatus. Data analysis in this study used descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing was carried out using IBM SPSS 26 and Microsoft Excel 2010. The results of this study shows that the accounting understanding variable has a positive effect on the quality of financial reporting information, the accounting information system utilization variable has a positive effect on the quality of financial reporting information and the education level variable has a positive effect on the quality of financial reporting information.
Exploring the Relationship Between Regulatory Compliance, Internal Control, Managerial Competence, and Financial Integrity of Indonesian Start-Ups Chatra, Afdhal
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.123

Abstract

This study examines the relationship between regulatory compliance, internal control, management competence, and financial integrity to better understand the dynamics that influence the resilience and performance of Indonesian startups. Our quantitative research uses Structural Equation Modeling with Partial Least Squares (SEM-PLS 4) and is based on a stratified random sample of 215 startups from different industries, sizes, and countries. Strong validity and reliability are demonstrated by the measurement model, and good correlations between important constructs are highlighted by the path coefficients. The beneficial effect of regulatory compliance on financial integrity is shown to be amplified by internal control, which is found to be a key mediator. The validity of the suggested relationships is reinforced by the good fit of the structural model. The results of this study provide insightful information for academics, politicians, and startup executives, and offer solutions to navigate the complicated terrain of the startup ecosystem in Indonesia. The results of this study provide useful information for policymakers and startup executives. Maintaining financial integrity requires strengthening internal controls, especially when combined with an emphasis on managerial competence. A customised approach considering industry, scale, and local environment can improve overall financial health and regulatory compliance
Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia Sumiok, Cristofer
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.130

Abstract

The complex relationship between tax policy components and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is examined in this study. A survey was conducted with a sample of 250 MSMEs to capture different industry types, firm sizes, and geographical regions. The study assessed the relationship between tax rates, tax incentives, firm size, industry type, and financial performance indicators using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The structural model yielded important insights, while the measurement model demonstrated good validity and reliability. As lower profitability correlates with higher tax rates, policymakers should consider the tax burden of MSMEs. On the other hand, tax incentives show a good correlation with financial performance, suggesting that they may be useful in encouraging MSME expansion. The complex interaction between firm size industry type and financial performance is highlighted. The SEM-PLS model fits the data well, according to the model fit assessment. To support the sustainable expansion of MSMEs in Indonesia, policymakers and MSME owners can benefit from the results of this study, which has practical implications such as for the Government is the present policies need to be evaluated in order to improve MSME compliance. Meanwhile, it is important for MSMEs to improve their competencies such as financial literacy.
Analysis of Tax Service Quality and Taxpayer Satisfaction During the Covid-19 Pandemic at the Pratama Tax Office Cileungsi, Bogor, West Java, Indonesia Ma'ruf, Solehan; Budiati, Ayuning; Wibowo, Soesilo
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.134

Abstract

Service is the effort to achieve public service quality for taxpayers, all services are provided through Integrated Service Centers (ISC) at each Tax Service Office (TSO) and at Tax Service, Counseling, and Consultation Offices (TSCTCO) throughout Indonesia's tax areas, and taxpayers' satisfaction with the services provided by KPP Pratama Cileungsi, as well as the initiatives undertaken and planned by KPP Pratama Cileungsi to improve service quality during the Covid-19 pandemic. This study identified several issues: 1) Taxpayer satisfaction with tax services at the Tax Service Office KPP Pratama Cileungsi during the Covid-19 pandemic, 2) Efforts made by the Tax Service Office KPP Pratama Cileungsi to enhance the quality of tax services during the Covid-19 pandemic. The research method employed a descriptive qualitative approach conducted in a natural setting, with data collected using interview guidelines and documentation. The research informants included strategic taxpayers, tax volunteers, and employees of KPP Pratama Cileungsi. Data analysis encompassed activities such as data reduction, presentation, and drawing conclusions/verification. The results of this study revealed that tax class activities are part of cooperation with the district government to ensure that the public is aware of and utilizes these tax classes as a means of learning and increasing tax obligation awareness. Creating or re-sharing tax education content through a dedicated YouTube channel serves as a contemporary education platform with easy access anytime and anywhere for taxpayers, given the extensive jurisdiction of KPP Pratama Cileungsi. This YouTube channel should be promoted through village government devices to be known by the wider community, especially in the jurisdiction area of KPP Pratama Cileungsi.
Enhancing Financial Transparency and Corporate Governance in Financial Reporting: An Impact Analysis of IFRS Adoption Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.475

Abstract

This study evaluates the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality, focusing on transparency, earnings management, capital market access, and industry-specific effects. Using a systematic literature review across multiple jurisdictions, the findings indicate that IFRS generally enhances financial transparency and facilitates cross-border investment. However, its effectiveness depends heavily on strong regulatory enforcement and corporate governance. While several studies report reduced earnings management due to stricter standards, opportunistic practices may still persist, particularly in regions with weaker oversight. IFRS adoption also tends to improve access to capital markets, but challenges remain, including high implementation costs, regulatory inconsistencies, and limited resources, especially in developing economies. The study acknowledges limitations such as potential publication bias and varying regional contexts that may influence IFRS outcomes. To maximize the benefits of IFRS, the study recommends strengthening legal frameworks, investing in training for accounting professionals, and fostering collaboration between international standard setters and local regulators. These measures aim to enhance compliance, reduce complexity, and improve overall financial reporting quality globally.

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