cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novianita Rulandari
Contact Email
sinergikawulamuda@gmail.com
Phone
+6281289935858
Journal Mail Official
ijat@journal.sinergi.or.id
Editorial Address
Jl. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
Location
Kota adm. jakarta pusat,
Dki jakarta
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 53 Documents
 2   3   4   5   6 
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.
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.
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.

Page 4 of 6 | Total Record : 53

 2   3   4   5   6 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025): November 2025 Vol. 3 No. 3 (2025): August 2025 Vol. 3 No. 2 (2025): May 2025 Vol. 3 No. 1 (2025): February 2025 Vol. 2 No. 4 (2024): November 2024 Vol. 2 No. 3 (2024): August 2024 Vol. 2 No. 2 (2024): May 2024 Vol. 2 No. 1 (2024): February 2024 Vol. 1 No. 3 (2023): November 2023 Vol. 1 No. 2 (2023): August 2023 Vol. 1 No. 1 (2023): May 2023 More Issue