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Novianita Rulandari
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ijat@journal.sinergi.or.id
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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 53 Documents
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Enhancing Financial Transparency and Corporate Governance in Financial Reporting: An Impact Analysis of IFRS Adoption Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.475

Abstract

This study evaluates the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality, focusing on transparency, earnings management, capital market access, and industry-specific effects. Using a systematic literature review across multiple jurisdictions, the findings indicate that IFRS generally enhances financial transparency and facilitates cross-border investment. However, its effectiveness depends heavily on strong regulatory enforcement and corporate governance. While several studies report reduced earnings management due to stricter standards, opportunistic practices may still persist, particularly in regions with weaker oversight. IFRS adoption also tends to improve access to capital markets, but challenges remain, including high implementation costs, regulatory inconsistencies, and limited resources, especially in developing economies. The study acknowledges limitations such as potential publication bias and varying regional contexts that may influence IFRS outcomes. To maximize the benefits of IFRS, the study recommends strengthening legal frameworks, investing in training for accounting professionals, and fostering collaboration between international standard setters and local regulators. These measures aim to enhance compliance, reduce complexity, and improve overall financial reporting quality globally.
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.
Tax Avoidance and Evasion: Trends, Challenges, and Policy Solutions Pandoyo
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.487

Abstract

Tax avoidance and tax evasion pose significant threats to economic stability and fiscal integrity worldwide. This study explores the key drivers influencing taxpayer behavior, including tax policy complexity, public trust, digitalization, cultural attitudes, and international cooperation. Using a systematic literature review, this study synthesizes findings from recent empirical research to analyze global trends in tax compliance. The results indicate that unclear and inconsistent tax policies contribute to avoidance, while technological innovations such as AI-driven audits and digital reporting enhance compliance. Societal factors, including tax morale and governance quality, significantly impact tax behavior, with corruption and regulatory inefficiencies exacerbating non-compliance. Cross-country comparisons reveal that developed economies with strong enforcement mechanisms experience lower tax evasion, whereas developing nations struggle with institutional weaknesses. The study highlights the need for transparent and simplified tax policies, enhanced digital tax infrastructure, and stronger international cooperation to mitigate tax avoidance. Future research should incorporate primary data analysis to refine policy recommendations and explore regional variations in tax compliance. Addressing these challenges requires an integrated approach that combines legal, technological, and educational interventions. Strengthening enforcement mechanisms and fostering tax awareness among citizens are critical to ensuring a fair and sustainable tax system.
Sustainability Accounting and the Future of ESG Reporting: Investor Insights Lestari, Putri Ayu; Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i1.488

Abstract

This study explores investor perceptions of Environmental, Social, and Governance (ESG) reporting and its role in sustainable investment decision-making in Indonesia. Using a qualitative case study approach, data were gathered through in-depth interviews with institutional investors, financial analysts, and corporate executives. Thematic analysis revealed key factors influencing investor trust, including transparency, standardization, and third-party audits. The findings show that transparent and consistent ESG reports, especially those aligned with international standards like the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB), enhance investor confidence by improving comparability and reducing greenwashing risks. Third-party audits further strengthen the credibility of ESG disclosures. Despite these benefits, several challenges remain, such as regulatory inconsistencies, limited data availability, and the subjectivity of sustainability metrics. This research contributes to the understanding of ESG reporting’s impact on investment decisions and highlights the need for standardized frameworks and independent verification to build trust. Policymakers and corporations are encouraged to adopt uniform ESG standards and audit practices. Future studies should explore the effects of mandatory ESG disclosures and the role of technology in improving ESG reporting’s accuracy and transparency.
Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.489

Abstract

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial and strategic implications of carbon taxes on industrial firms, particularly in Indonesia, where the policy is gaining traction. Using a qualitative case study approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, and representatives from small and medium enterprises (SMEs). The findings reveal that carbon taxes impose additional financial burdens on industries heavily reliant on fossil fuels, compelling firms to adopt adaptive strategies such as energy efficiency measures, investment in green technology, and participation in carbon credit markets. However, SMEs face greater challenges due to financial constraints and limited access to regulatory information. Furthermore, the study emphasizes the importance of regulatory stability, government incentives, and industry-specific support mechanisms in facilitating a smoother transition towards sustainable business practices. The results contribute to the growing discourse on environmental taxation by providing empirical evidence on corporate adaptation strategies and financial planning under carbon pricing schemes. These insights offer valuable implications for policymakers in designing effective tax policies that balance economic growth with environmental sustainability. Future research should examine the long-term impact of carbon taxation on industrial competitiveness and explore the role of digital innovations, such as blockchain-based carbon tracking, in enhancing tax compliance and corporate sustainability initiatives.
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.
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.

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