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Novianita Rulandari
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ijat@journal.sinergi.or.id
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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. 3 (2025): August 2025" : 5 Documents clear
Internal Audit Evaluation at the National Zakat Agency of Banjarmasin City Based on the Latest Decision Fadhillah, Rizky; Nadiah; Sadewa, Manik Mutiara
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.815

Abstract

Effective zakat fund management requires transparent and accountable governance. Internal audits play a crucial role in ensuring public trust and operational efficiency in zakat management organisations such as the National Zakat Agency of Banjarmasin City. This study aims to evaluate the implementation of internal audits at the National Zakat Management Agency of Banjarmasin City, with a specific focus on compliance with the recently issued National Zakat Management Agency Decisions No. 98 and 99 of 2024. Using a descriptive qualitative approach, this research collected data through questionnaires and interviews with 13 key informants, including leaders, internal auditors, and auditees. The results of this study indicate that, although the National Zakat Agency of Banjarmasin City has a strong formal internal audit structure, its practical implementation requires strengthening at all stages of planning, implementation, and follow-up. The main challenges identified include a lack of trust from operational units, the absence of a clear formal audit mandate, limited access to information, and difficulties in fully integrating audit practices into the organisational culture. Additionally, coordination issues in follow-up actions were also identified. However, the overall process of planning, establishing, implementing, evaluating, reporting, and following up on internal audits generally scored well (average 4.3–4.7 out of 5), indicating a positive foundation for the organisation.
VAT Reforms and Sectoral Financial Performance in Nigeria: A Panel Data Analysis Mohammed Aminu Bello
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.832

Abstract

This study investigates the impact of Value Added Tax (VAT) reforms on sectoral financial performance in Nigeria, focusing on how recent changes in VAT policy—such as rate increases, digital enforcement, and administrative restructuring—have affected key sectors including telecommunications, manufacturing, retail, and agriculture. The relevance of the study lies in the growing need for efficient tax systems in revenue-dependent developing economies and the limited empirical evidence on how VAT reforms influence financial outcomes across heterogeneous sectors. Drawing on panel data from 2011 to 2020, the research employs a fixed-effects regression approach, incorporating a composite index of VAT reform constructed via principal component analysis. Sectoral financial performance is assessed using return on assets (ROA) and profit margin as key indicators. The results reveal that VAT reforms have a significant but uneven effect on financial performance across sectors. Formal, technology-enabled sectors such as telecommunications and manufacturing experienced improved financial outcomes, driven by stronger compliance and institutional capacity. In contrast, informal and agrarian sectors faced barriers in adapting to the reforms, primarily due to limited digital readiness and compliance constraints. The findings suggest that VAT reforms are not universally effective and must be tailored to sector-specific conditions. Policy recommendations include enhancing digital infrastructure, strengthening sectoral tax education, and designing adaptive compliance mechanisms to promote inclusive and sustainable fiscal outcomes. These insights contribute to a nuanced understanding of tax reform efficacy in structurally diverse developing economies.
ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications Andika, Cruift
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.863

Abstract

The integration of Environmental, Social, and Governance (ESG) reporting into financial accounting has accelerated as stakeholders demand greater transparency and accountability. This study synthesizes evolving trends, challenges, and policy implications of ESG disclosure, emphasizing its comparative and interdisciplinary contributions. Using a narrative review approach, literature from Scopus, Web of Science, and Google Scholar was analyzed through targeted keywords such as ESG reporting, sustainability accounting, financial performance, and regulatory frameworks. Only peer-reviewed studies from the past decade with financial relevance were included. The review identifies four major themes: (1) standardization and frameworks, (2) technology and innovation, (3) sectoral and regional perspectives, and (4) financial performance and market impact. A conceptual model was developed to illustrate the relationships among these themes. Results show that while frameworks such as IFRS S1/S2, GRI, and SASB improve comparability, inconsistencies remain across regions and industries. Technological tools—particularly artificial intelligence and blockchain—offer potential to enhance data integrity and mitigate greenwashing. Sectoral variations highlight the importance of industry-specific approaches, and comparative analyses indicate that developed economies exhibit stronger ESG reporting practices than emerging markets. Empirical evidence reveals a positive association between comprehensive ESG disclosure and improved financial performance, including profitability and investor confidence. The study concludes that advancing standardized reporting, strengthening regulatory enforcement, and fostering interdisciplinary collaboration are essential to bridge current gaps. Overall, ESG integration within financial accounting is pivotal to aligning corporate strategies with sustainability objectives and ensuring long-term economic resilience.
Transparency and Accountability in the Digital Era: Insights from Public Sector Accounting Lestari, Putri Ayu
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.864

Abstract

This study presents a narrative review examining how digital transformation reshapes public sector accounting by synthesizing recent literature on its opportunities, challenges, and policy implications. The review aims to analyze the transition from manual to digital and data-driven systems using a structured and integrative approach. Literature from Scopus and Web of Science was reviewed through targeted keywords—digital transformation, e-government, and public sector accounting—focusing on peer-reviewed studies published between 2010 and 2024 to ensure quality and relevance. Findings reveal that digital accounting systems enhance operational efficiency and reduce fraud risks, while e-government platforms improve transparency and citizen engagement by increasing access to financial data. The integration of big data analytics and forensic accounting strengthens auditing and oversight, though implementation success largely depends on infrastructure readiness and institutional support. Human capital emerges as a decisive factor, as digital literacy gaps among accountants and auditors hinder effective adoption. Persistent challenges include organizational resistance, limited resources, and data security risks across regions. Drawing on institutional theory, the discussion highlights how structural and cultural factors influence adoption patterns and outcomes. The study concludes that the transformative potential of digitalization in public sector accounting can only be realized through comprehensive strategies integrating technological investment, capacity building, and supportive policy frameworks. Future research should explore longitudinal and cross-regional analyses to deepen understanding of digital transformation’s long-term impacts on governance and accountability.
Digital Readiness and Tax System Usability: A Structural Framework for MSME Compliance in Emerging Economies Anggraeni, Windi Ariesti
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.883

Abstract

Indonesia has accelerated its digital tax transformation to improve MSME compliance through platforms such as e-Faktur and e-Filing. However, national compliance remains low at only 15–18%, with rural areas showing the weakest participation (Directorate General of Taxes, 2024). This study examines the structural barriers and readiness factors influencing digital tax compliance using the Information Systems Success Model (ISSM) and the Technology Acceptance Model (TAM). Employing a mixed-method approach with secondary national and international data, the study identifies key disparities in infrastructure, digital literacy, and system usability. Findings reveal that MSMEs in rural regions struggle with poor internet access, limited device ownership, and low digital and tax literacy. Complicated user interfaces—such as multi-step verification, unclear error messages, and inconsistent data fields—further hinder adoption. The analysis highlights that digital readiness, encompassing infrastructure, user competence, and interface design, is pivotal in shaping tax compliance behavior. Evidence from comparable countries shows that simplified interfaces, multilingual access, and continuous education can significantly improve compliance. This study proposes a readiness-based evaluation model for public digital systems and provides policy recommendations emphasizing infrastructure development, user-friendly system design, and contextualized capacity-building to close the MSME tax compliance gap.

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