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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. 3 No. 2 (2025): May 2025" : 5 Documents clear
Harmonizing Corporate Reporting: A Narrative Review on ESG, IR, and Global Investor Perceptions Yosepha, Sri Yanthy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.713

Abstract

The growing importance of non-financial disclosure in enhancing corporate transparency and investor trust has led to significant interest in ESG and Integrated Reporting (IR) frameworks. This narrative review aims to evaluate the extent to which ESG reporting, IR, stakeholder engagement, and global reporting standards impact the value relevance of corporate disclosures. Literature was sourced from Scopus, Web of Science, and Google Scholar, using systematic keyword combinations and inclusion criteria focused on peer-reviewed studies related to financial reporting, value relevance, and investor decision-making. Findings confirm that ESG and IR significantly increase investor confi dence by reducing information asymmetry, providing a more holistic understanding of corporate performance, and aligning long-term sustainability with financial outcomes. Stakeholder engagement and the use of global standards like IFRS and GRI further support consistency and comparability of disclosures across regions. However, challenges such as regulatory fragmentation, varying industry practices, and disparities in technological capacity hinder universal adoption. The study highlights the necessity for regulatory harmonization, increased financial literacy, and digital transformation as critical enablers for effective value communication. It calls for future research to deepen understanding of sectoral variations and technological integration in ESG monitoring. The review ultimately emphasizes the need for inclusive, standardized, and transparent reporting to strengthen global investor confidence and sustainable economic growth.
Re-examining the Influence of Tax Compliance Costs on Entrepreneurial Intentions within Nigeria’s Business Landscape Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.753

Abstract

This research explores how tax compliance costs affect entrepreneurial intentions in Nigeria’s business sector. It specifically evaluates the impact of monetary, time, and psychological compliance costs on individuals' propensity to engage in entrepreneurial endeavors. The moderating role of perceived government support is also assessed. Utilising a quantitative survey design, data were collected from 420 participants, with 392 valid responses analysed through descriptive, correlation, and regression methods. Findings reveal that all dimensions of tax compliance costs exert a significant negative influence on entrepreneurial intentions, while perceived government support mitigates these adverse effects. The study recommends simplifying tax procedures, minimising compliance expenses, and enhancing tax education to promote entrepreneurial activities. Implications for tax policy formulation and entrepreneurship development are also discussed.
The Influence of Rental Fees, Operating Costs, and Working Hours on Financial Behavior at the Sis Al Jufri Pearl Airport Canteen in Hammer City Safri
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.778

Abstract

This research aims to analyze the influence of rental costs, operational costs and working hours on financial behavior at Mutiara Sis Al Jufri Palu airport canteen. Data was obtained from 30 respondents using a questionnaire. The analytical method used is the classic assumption test. The results of the research show that rental costs, operational costs and working hours on financial behavior simultaneously do not have a significant effect on financial behavior with a contribution of -66%. Partially, rental costs are positive and have a significant effect on financial behavior with a coefficient value of 0,055and a significance of 0,048. Operational costs also have a positive value and have a significance on financial behavior with a coefficient value of 0,031 with a significance of 0,036 and working hours have a negative value and have no a significant effect on financial behavior with a coefficient value of -0,016 and a significance of 0,352.
The Effect of Auditor Report Lag on Financial Performance and Company Governance in Consumer Cyclical Sector Companies Dewi Susilowati; Salsabila Hana Saseka
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.789

Abstract

This study investigates the effect of financial performance and corporate governance on audit report lag. Despite OJK No. 14/POJK/04/2022 regulation mandating that listed companies submit audited financial statements within 90 days of the fiscal year-end, many firms fail to meet this deadline. This study focuses on the consumer cyclicals sector, which shows the highest incidence of delay during the 2019–2022. The main research question is: Do financial performance and corporate governance significantly influence audit report lag in Indonesian consumer cyclical companies? While prior research has examined audit report lag in general, few studies focus specifically on the consumer cyclicals sector in Indonesia, especially during a period of macroeconomic fluctuation such as 2019–2022. This paper provides a fresh perspective by incorporating underexplored governance indicators like audit committee meeting intensity and board composition. This quantitative study uses purposive sampling, resulting in an unbalanced panel of 123 companies and 405 observations. Data were analyzed using EViews 13 with panel data regression. The analysis includes descriptive statistics, panel model selection tests, classical assumption tests, and hypothesis testing. Profitability (ROA), solvency (DAR), and the composition of the board of directors’ educational background negatively affect audit report lag. In contrast, the proportion of independent commissioners and the intensity of audit committee meetings have no significant effect. Financial performance and specific aspects of corporate governance can reduce audit report lag, which implies that companies and auditors can manage reporting timeliness more effectively by enhancing these factors. These findings can inform regulators and stakeholders to reassess existing policies.
Benefits and Drawbacks of Financial Reporting Practices: A Case Study of UD Harapan Jaya in Pallangga Village Lestari, Putri Ayu
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i2.792

Abstract

Financial reporting is crucial for the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs), yet many businesses in developing countries continue to rely on informal financial management practices. This study investigates the perceived benefits and barriers to financial reporting at UD Harapan Jaya, a construction material trading MSME in South Sulawesi, Indonesia. Employing a qualitative descriptive case study approach, data were collected through interviews and observations with the business owner and key staff. Thematic analysis was used to analyze the data and identify key patterns in financial practices and decision-making behaviors. Findings reveal that UD Harapan Jaya has yet to adopt formal financial reporting systems, relying instead on manual bookkeeping and intuitive decision-making. This has resulted in inefficiencies in cash flow management, limited access to financing, and weakened strategic planning. The study identifies significant internal barriers, including limited financial literacy and resource constraints, alongside external pressures such as market competition and fluctuating material prices. The research also highlights the potential of digital financial applications and government support programs in addressing these challenges, emphasizing their role in enhancing financial literacy and enabling MSMEs to transition toward structured reporting practices. The use of SWOT analysis and IFAS/EFAS matrices provided strategic insights that can inform actionable financial management improvements. These findings contribute to the literature on MSME financial practices in resource-constrained settings and suggest pathways for policy and practice interventions.

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