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Novianita Rulandari
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sinergikawulamuda@gmail.com
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+6281289935858
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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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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. 2 No. 1 (2024): February 2024" : 5 Documents clear
The Role of ESG Disclosure in Corporate Performance and Investment Decision-Making Pratiwi, Ayu Putri; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.476

Abstract

The integration of Environmental, Social, and Governance (ESG) factors into corporate strategies has become increasingly relevant in modern business and investment landscapes. This study examines the impact of ESG disclosure on financial performance, the influence of regulatory frameworks, and the challenges associated with ESG adoption. A systematic review of academic literature reveals that transparent ESG reporting enhances investor confidence, reduces capital costs, and fosters long-term business value. Regulatory interventions, such as the Corporate Sustainability Reporting Directive (CSRD), play a crucial role in improving ESG disclosure quality, yet inconsistencies in reporting standards and data reliability concerns persist. Despite the positive correlation between ESG disclosure and corporate performance, challenges such as skepticism regarding ESG metrics and variations in reporting practices pose obstacles to full integration. This study underscores the necessity of refining ESG audit mechanisms and developing standardized reporting frameworks to ensure credibility and comparability across industries and regions. Future research should focus on exploring sector-specific ESG impacts, refining regulatory measures, and leveraging technological advancements to enhance ESG reporting accuracy. Strengthening ESG integration not only aligns businesses with evolving stakeholder expectations but also contributes to sustainable economic growth and corporate accountability.
The Impact of Regulatory Frameworks on Fraud Detection in Auditing Lestari, Putri Ayu; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.477

Abstract

Fraud detection in accounting and auditing has evolved significantly due to technological advancements and regulatory developments. This study reviews existing literature on the impact of artificial intelligence, big data analytics, and organizational ethics in strengthening fraud detection. Using a comprehensive methodology, relevant sources from Google Scholar, JSTOR, ScienceDirect, and other academic databases were analyzed to identify key trends and challenges in forensic auditing. Findings indicate that machine learning algorithms significantly enhance fraud detection accuracy, while organizational commitment to ethical standards plays a crucial role in fostering a transparent audit environment. Regulatory frameworks, although essential, must strike a balance to avoid undue constraints on auditors. The study also highlights the necessity of continuous auditor training to optimize the application of emerging technologies in fraud detection. These insights underscore the importance of integrating technological advancements with ethical and regulatory considerations to improve fraud detection efficiency. Future research should focus on refining AI-based audit tools and developing tailored regulatory frameworks that promote both compliance and audit independence.
The Role of Fiscal Decentralization in Sustainable Local Economic Development Pandoyo
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.484

Abstract

This study examines the impact of fiscal decentralization on local economic development, emphasizing financial autonomy, transparency, and resource distribution equity. Using a comprehensive review of literature and empirical data, the research demonstrates that fiscal decentralization plays a crucial role in promoting economic growth when local governments have control over financial resources. The findings reveal that transparency in financial management enhances public trust and improves resource allocation efficiency, reducing corruption risks. Additionally, disparities in resource distribution remain a significant barrier to equitable economic development, necessitating policy interventions to ensure fair access to fiscal resources across regions. The study also highlights the influence of systemic factors, including governance structures and national fiscal policies, on the success of decentralization efforts. By comparing fiscal decentralization models from various countries, this study provides valuable insights into best practices and the contextual factors affecting policy effectiveness. The research concludes that a well-structured fiscal decentralization policy, complemented by strong transparency measures and equitable resource distribution, is essential for achieving sustainable local economic development. These findings offer critical implications for policymakers and future research on optimizing fiscal decentralization frameworks.
Evaluating the Impact of Digital Services Tax on Compliance and Economic Equity Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.486

Abstract

The rapid digitalization of economies worldwide has posed significant challenges to traditional tax systems, necessitating the development of digital taxation policies such as the Digital Services Tax (DST) and electronic levy (E-levy). This study systematically reviews the effectiveness and limitations of digital tax frameworks, analyzing their impact on tax compliance, economic equity, and revenue generation. Using Scopus, Google Scholar, and PubMed, relevant literature was assessed based on empirical findings, regulatory analysis, and socio-economic implications. The findings indicate that while digital tax policies have contributed to increased government revenues, their implementation varies widely across regions. Countries with clear and structured regulatory approaches have achieved higher compliance rates, whereas developing economies often struggle with enforcement due to inadequate digital infrastructure and public resistance. Moreover, the review highlights concerns about fairness, particularly in taxing the informal sector and digital small enterprises, emphasizing the need for improved tax literacy and transparent policy frameworks. This study concludes that digital taxation must balance revenue generation with social equity to ensure long-term sustainability. Future research should explore technological solutions such as blockchain and AI to enhance efficiency and compliance. Policymakers must design adaptable tax strategies that accommodate evolving digital markets while ensuring economic inclusivity and fairness.
Cryptocurrency Market Volatility and Risk Management During Global Crises: A Systematic Literature Review (2013–2023) Adekunle, Ahmed Oluwatobi
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.479

Abstract

This study investigates cryptocurrency market volatility and its implications for risk management, focusing on its potential as a hedging instrument amid financial uncertainty. A systematic literature review (2013–2023) was conducted to analyze the relationship between cryptocurrency fluctuations, diversification strategies, and regulatory responses, especially during global crises such as the COVID-19 pandemic. External shocks significantly influence price volatility, posing substantial risks to investors. Utilizing a comprehensive literature review, findings reveal that external factors, such as the COVID-19 pandemic, contribute to cryptocurrency price fluctuations, creating significant market uncertainty. Despite its hedging potential, the high volatility of cryptocurrency remains a major risk for investors. Regulatory uncertainty further complicates the adoption of cryptocurrency in financial markets. A well-defined regulatory framework is essential for enhancing investor confidence and fostering market stability. The study highlights the importance of investor education in mitigating cryptocurrency risks, emphasizing the need for financial literacy programs tailored to cryptocurrency investment. Additionally, stablecoins have emerged as a promising solution to address market volatility, providing greater stability compared to other cryptocurrencies. The integration of artificial intelligence and machine learning presents opportunities for improving investment strategies and market predictions. This study suggests that future research should focus on developing predictive models for cryptocurrency price movements and exploring international collaboration on cryptocurrency regulation. By implementing sound risk management strategies, investor education, and regulatory reforms, cryptocurrency can evolve into a more reliable financial asset, contributing to the broader investment landscape.

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