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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. 4 (2024): November 2024" : 5 Documents clear
Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights Anggraeni, Rasmi Nur; Safitri, Awalina Dea; Adekunle, Ahmed Oluwatobi
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.714

Abstract

This narrative review explores the systemic challenges and reform strategies in fixed asset accounting within public institutions. It examines practices across valuation, depreciation, internal controls, and the implementation of international standards such as IPSAS. Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies. Countries with stronger institutional capacity and digital systems demonstrate better outcomes.This review contributes to the literature by synthesizing international best practices and highlighting policy-relevant insights for sustainable public asset management.
Citizen Participation and Digital Governance in Public Sector Accountability Rhamadhani, Rika Febby; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.715

Abstract

This narrative review explores the dynamics of social accountability within public sector accounting by synthesizing empirical studies and theoretical frameworks across multiple countries. The objective is to identify key drivers and systemic barriers that influence the effectiveness of social accountability mechanisms. Drawing on literature from databases such as Scopus, Google Scholar, and PubMed, the study employs a thematic analysis to examine the roles of public participation, digital governance, cultural norms, fiscal transparency, and regulatory frameworks. Results indicate that public engagement, when supported by digital platforms and inclusive policies, significantly enhances transparency and institutional trust. However, challenges persist, especially in developing countries, where bureaucratic rigidity, limited resources, and misalignment between global standards and local values hinder reform efforts. The discussion underscores the necessity for integrated governance models that emphasize participatory and transparent processes tailored to sociocultural contexts. Key systemic factors such as independent oversight institutions, technological capacity, and ethical leadership emerge as crucial enablers. The findings suggest that strengthening internal institutional capacity, realigning regulatory reforms with societal expectations, and leveraging technology are essential for advancing social accountability. This review calls for further empirical studies to develop adaptive, context-sensitive frameworks that embed social values in public financial reporting. Ultimately, a people-centered, interdisciplinary approach is imperative for transforming public sector governance into a more accountable and transparent system.
Toward Sustainable Cost Accounting: Drivers, Barriers, and Institutional Dynamics Ibrahim, Fifi Nurafifah; Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.716

Abstract

This narrative review explores the evolving landscape of sustainable cost accounting by analyzing key economic, socio-cultural, and regulatory drivers that shape its adoption. The study aims to synthesize empirical findings and theoretical insights to understand the systemic enablers and barriers influencing transformation efforts. Methodologically, the review follows a thematic synthesis of peer-reviewed literature, examining how innovations in technology, institutional frameworks, and organizational dynamics interact with sustainability objectives. Findings reveal that integrating environmental and social externalities into cost accounting enhances operational efficiency, financial transparency, and stakeholder trust. Digital tools such as cloud analytics and real-time reporting are identified as enablers that reduce operational costs and improve decision-making accuracy. However, conceptual fragmentation, resistance to change, and lack of methodological standardization hinder widespread implementation. The discussion underscores the role of regulatory institutions, global reporting standards, and stakeholder expectations in facilitating systemic transformation. Investment in digital infrastructure and cross-sectoral partnerships is recommended to overcome institutional inertia and scale implementation. Moreover, emerging evidence supports the need for integrated reporting models and predictive technologies to measure long-term sustainability impacts. In conclusion, transitioning to sustainable cost accounting requires a multidimensional approach, combining technological innovation, institutional support, and cultural adaptation. This review provides a foundation for future research and policy aimed at achieving transparent, accountable, and sustainability-driven cost accounting practices.
Strengthening Public and Private Accountability through Digital Forensic Accounting Darwin, Khadijah
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.717

Abstract

This study presents a comprehensive narrative review on the evolution and application of forensic accounting in both public and private sectors within the context of digital transformation. It aims to analyze how the integration of forensic techniques with emerging technologies enhances fraud detection and prevention efforts. Utilizing a structured thematic analysis of current literature, the review synthesizes findings from multiple international contexts and disciplines, including auditing, governance, law, and data science. The analysis reveals that private organizations are leading in the adoption of technologies such as artificial intelligence, machine learning, and big data analytics for proactive fraud detection. In contrast, public sector institutions face challenges such as limited infrastructure, bureaucratic inertia, and slower technological uptake. Technological tools have significantly increased the accuracy and timeliness of forensic investigations, but their effectiveness is dependent on regulatory support, data integrity, and professional capacity. Discussion highlights the need for reform in forensic accounting education, standardized auditing procedures, and cross-sectoral collaboration. Recommendations include policy reforms to support digital auditing infrastructure and capacity building through interdisciplinary training. The study concludes that forensic accounting, when strategically integrated with governance and technology, becomes a vital tool in combating increasingly complex fraud schemes.
Systemic Barriers and Strategic Solutions in Waste Governance Nasriani, Ira
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.718

Abstract

This narrative review investigates the synergistic role of social, economic, and institutional factors in influencing the success of sustainable waste management strategies. The study aims to explore how the interaction of these multidimensional variables can either facilitate or hinder the implementation of effective environmental policies. Using a qualitative synthesis of peer-reviewed literature, the review integrates empirical findings and theoretical frameworks to identify thematic patterns and systemic barriers. The results reveal that while social engagement and community-based collaboration enhance policy acceptance and operational cohesion, economic factors such as funding availability, investment in green technology, and fiscal incentives critically determine policy feasibility. At the institutional level, transparency, coordination, and the adoption of non-financial performance evaluation methods significantly strengthen governance frameworks. However, persistent challenges such as fragmented regulations, resistance to technology adoption, and inadequate inter-agency communication continue to undermine policy success. The discussion emphasizes the need for integrative strategies that bridge these dimensions through cross-sectoral collaboration, digital innovation, and participatory governance. Ultimately, the findings advocate for a shift from reactive, siloed policymaking to proactive, system-level interventions that address structural constraints. This study offers strategic recommendations and a conceptual foundation for future research and policymaking aimed at promoting holistic, resilient, and scalable sustainability practices.

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