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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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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. 2 No. 3 (2024): August 2024" : 5 Documents clear
The Impact of Monetary Policies on Corporate Foreign Exchange Risk Management: A Systematic Literature Review Across Emerging Economies Lestari, Putri Ayu; Adekunle, Ahmed Oluwatobi
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.481

Abstract

Amid increasing currency volatility, effective foreign exchange risk management has become critical to maintaining corporate financial stability, particularly in emerging economies. This study examines systemic factors influencing foreign exchange risk and evaluates corporate strategies for mitigating exposure. A systematic literature review was conducted using Scopus, Google Scholar, and Web of Science, focusing on hedging strategies, policy regulations, and financial instruments. The findings indicate that firms in volatile economic environments face substantial uncertainty, with monetary policy shifts significantly affecting their hedging decisions. Moreover, companies in developing economies encounter structural barriers, including limited access to financial instruments and market intelligence. Key findings emphasize the tangible effects of monetary policies on corporate hedging behavior and highlight the urgent need for financial infrastructure reforms and risk literacy programs. This study highlights the importance of leveraging financial technologies and adopting comprehensive hedging strategies to mitigate currency risk. The insights offer practical implications for businesses and policymakers navigating the complexities of global financial exposure. Future research should explore innovative approaches tailored to diverse economic contexts to enhance corporate financial resilience against exchange rate fluctuations.
Taxation and the Digital Economy: Opportunities and Challenges for Sustainable Economic Growth Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.485

Abstract

Taxation policies, digital economy expansion, and sustainability initiatives are key determinants of global economic growth. This study investigates their combined impact through a qualitative case study in Indonesia. The research employs in-depth interviews with academics, economists, policymakers, and business leaders to explore how these factors shape economic development. Findings reveal that taxation policies significantly influence investment and consumption, with excessive tax burdens potentially stifling economic growth. The rise of the digital economy has reshaped labor markets, leading to both employment displacement and new job opportunities requiring digital competencies. Sustainability policies, while essential for long-term economic stability, necessitate inclusive strategies to avoid disproportionately affecting vulnerable populations. The study contributes to the existing body of knowledge by highlighting the interconnectedness of fiscal, digital, and sustainability policies in driving economic growth. It emphasizes the need for policymakers to design balanced tax structures, invest in digital skills development, and implement sustainability policies that promote equitable economic progress. Future research should assess long-term trends in taxation, digital transformation, and sustainability on macroeconomic stability and social equity.
Foreign Exchange Volatility and Corporate Risk Mitigation Approaches: Evidence from Indonesian SMEs Nasriani , Ira
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.638

Abstract

Foreign exchange (FX) risk management is crucial for firms operating in global markets, as currency fluctuations can significantly impact financial performance. This study explores the key determinants influencing firms' hedging decisions, the role of managerial characteristics, and the effectiveness of hedging strategies. Employing a qualitative approach, data were collected through in-depth interviews with financial executives and risk managers. The findings indicate that firms with higher foreign debt exposure and liquidity constraints are more likely to hedge against FX risks. Additionally, managerial risk aversion plays a critical role in determining hedging behavior, aligning with agency theory predictions. Furthermore, the study highlights the importance of integrating both financial and operational hedging strategies to optimize FX risk management. While large firms have better access to sophisticated hedging instruments, SMEs face significant challenges in managing FX exposure due to resource limitations. The study suggests that policymakers should enhance access to hedging tools for SMEs to improve financial resilience. These findings contribute to the existing literature on FX risk management by providing empirical evidence on the interplay between firm-specific factors, managerial characteristics, and hedging effectiveness. Future research should consider longitudinal studies to examine the dynamic nature of FX risk exposure and assess the long-term impact of hedging practices on firm performance.
The Impact of Income Tax on Economic Growth: Insights from Indonesia Rhamadhani, Rika Febby
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.639

Abstract

This study examines the relationship between income tax policies and economic growth in Indonesia, focusing on their effects on investment, business expansion, and household consumption. While income tax is a fundamental instrument for fiscal revenue, excessive taxation may hinder private sector growth and reduce consumer spending, ultimately affecting overall economic stability. This research employs a mixed-methods approach, combining econometric modeling with qualitative interviews from key stakeholders, including government officials, economists, business owners, and financial consultants. Findings indicate that higher income tax rates can negatively impact investment and corporate expansion, particularly among SMEs. However, tax incentives and compliance enhancements contribute to improved economic activity. The study also highlights the role of digitalization in streamlining tax compliance and increasing government revenues without overburdening businesses. Furthermore, tax policy adjustments, including targeted incentives and simplified tax structures, are essential to balancing fiscal sustainability and economic growth. These findings emphasize the importance of tax policy reforms that foster a business-friendly environment while ensuring adequate government revenue. The study contributes to fiscal policy literature by providing empirical insights and policy recommendations. Future research should examine comparative tax policies in emerging economies and the long-term impact of tax reforms on economic resilience
Reforming Corporate Accounting through Sustainable Finance: Insights on Green Bonds, ESG Disclosure, and Circular Economy Integration Ibrahim, Fifi Nurafifah
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.649

Abstract

This narrative review explores the evolving integration of sustainable finance within accounting frameworks, focusing on green bonds, ESG disclosure, circular economy, and climate-related financial reporting. The study aims to understand how accounting practices are adapting to sustainability imperatives and identify critical trends, challenges, and strategies. Literature was collected from Scopus and Google Scholar using targeted keywords and Boolean operators. Peer-reviewed studies were included based on their relevance to sustainable accounting and financial governance. Findings reveal that green bonds significantly enhance corporate green innovation, while circular economy models influence cost structures and promote transparent sustainability reporting. Biodiversity accounting is emerging as a vital tool for integrating ecological risk into ESG frameworks. Moreover, financial institutions are improving climate risk disclosures through digitalization and strengthened governance. These findings challenge traditional accounting paradigms and emphasize the need for reform that incorporates long-term ecological and social impacts. The review highlights systemic barriers, such as inconsistent regulations and limited institutional capacity, and proposes digital transformation and global standardization as key solutions. It concludes that accounting must evolve to support environmental responsibility and long-term value creation. Future research should explore the financial impact of ESG investments and the scalability of digital tools in sustainability reporting.

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