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Novianita Rulandari
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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 61 Documents
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Narrative Risk in Crypto Disclosures: Textual Evidence from an Emerging Market Nurlaela, Lina
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): May 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.882

Abstract

This study examines how specific narrative features in crypto related corporate disclosures influence firm specific crash risk among Indonesian public firms. Set within the backdrop of Indonesia’s regulatory transition under POJK 27/2024, the research focuses on five textual dimensions: negative tone, uncertainty, forward looking language, readability, and regulatory salience. Using a panel dataset covering 2019–2025, we conduct textual analysis on firm disclosures written in Bahasa Indonesia, drawn from IPO prospectuses, financial reports, and material announcements. Natural Language Processing tools, adapted to the local linguistic context, were applied to extract narrative metrics. These metrics were then linked to two crash risk measures: Negative Conditional Skewness (NCSKEW) and Down to Up Volatility (DUVOL). Regression results reveal that negative tone and uncertainty significantly elevate crash risk, while forward looking language and regulatory references reduce it by reinforcing investor confidence and signaling stronger managerial commitment to regulatory compliance. Additionally, the implementation of POJK 27/2024 coincides with more structured, regulation oriented narratives. The study contributes to textual finance by developing a language sensitive risk assessment model tailored to an emerging market context. It underscores the importance of regulatory anchoring and narrative clarity in managing investor expectations in volatile sectors like crypto.
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.
Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises Ramadhan, Yanuar; Setiawan, Yusup; Ucok Jimmy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.914

Abstract

Climate change is a global challenge that demands active responsibility from the corporate sector, particularly the energy industry, which is the largest contributor to carbon emissions in Indonesia. In this context, Strategic Management Accounting (SMA) plays a crucial role in integrating business strategy with sustainability objectives to support the achievement of Sustainable Development Goal (SDG) 13 – Climate Action. This study aims to analyze how SMA helps energy companies to design, implement, and evaluate climate strategies through governance mechanisms, management control systems, and environment-based performance metrics. This study offers a unique contribution by positioning SMA as an institutional mediator—a role that remains underexplored in the Indonesian context. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. The study was conducted through the selection and synthesis of academic literature, research reports, and publications from international institutions relevant to the context of energy companies in Indonesia. The findings reveal that SMA acts as an institutional bridge connecting external pressures—such as regulatory mandates, investor expectations, and professional norms—with internal mechanisms like management control systems, performance metrics, and incentive structures. The integration of the Sustainability Balanced Scorecard (SBSC), carbon accounting, and internal carbon pricing enhances the alignment between financial performance and climate objectives. This study concludes that SMA plays a transformative role in embedding sustainability into corporate governance and operational systems. The findings underscore the need for corporate leaders and policymakers to strengthen SMA-based governance architectures, as doing so can significantly enhance Indonesia’s progress toward SDG 13 and accelerate its broader transition toward a low-carbon economy.
Determinants of Sustainability Reporting: Profitability, Board of Directors, Audit Committee, and Firm Size in SRI-KEHATI Razamah, Haifa Pasya; Simatupang, Frido Saritua
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.950

Abstract

Using firm size as a moderating factor, this study looks at how profitability, the board of directors, and the audit committee affect sustainability report disclosure. It stems from rising deforestation rates, which have intensified regulatory and stakeholder pressures and encouraged firms to enhance sustainability reporting as corporate accountability, despite conflicting findings in prior research. This study focuses on companies listed on the SRI-KEHATI Index during the 2022-2024 period, which reflects regulatory developments in sustainability reporting. Using a quantitative methodology, panel data from financial, sustainability, and annual reports of 12 corporations chosen by purposive sampling were analyzed. Panel data and Moderated Regression Analysis (MRA) using EViews 13 are used in this regression analysis. The results show that the audit committee, board of directors, and profitability have no partial influence on the disclosure of sustainability reports. Nonetheless, it was discovered that firm size had a negative moderating effect on the association between the board of directors and sustainability reporting and a positive moderating effect on the relationship between profitability and sustainability reporting. Firm size moderates the effect of audit committees insignificantly. This study concludes that Firm size is an important factor in determining sustainability disclosure practices. The findings indicate that, based on the sampled SRI-KEHATI companies during the 2022-2024 period, firm size is empirically associated with the extent of sustainability information disclosure. Companies are advised to optimize governance and pay attention to operational scale in improving the quality of sustainability disclosure.
The Role of Firm Size in Moderating the Relationship Between Environmental Accounting and Financial Performance of Listed Manufacturing Firms in Nigeria Awe-Mathias, Chris; Tonade, Abiola Mikail; Kajola, Sunday Olugboyega; Aderibigbe, Amos Adejare
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.970

Abstract

This study determine the moderating role of firm size (FS) on the effect of environmental accounting (EA) on the financial performance (FP) of listed manufacturing firms in Nigeria. Secondary sourced from annual reports of 20 selected firms (2010–2024) were employed for the study. EA was proxied by environmental compliance cost (ECC), environmental protection cost (EPC), waste management expenditure (WME), energy intensity (EIT), and environmental impact per energy (EI_GJ), while FP was measured using ROE and NPM, (FS) measured by log of total assets. Panel regression technique was employed, including Random Effects and Fixed Effects models, with interaction terms to capture moderation effects. Model selection was ensured through diagnostic tests such as the Hausman test, variance inflation factor, Wooldridge test for serial correlation, heteroskedasticity, and cross-sectional dependence tests. The findings reveal that EIT exerts a positive and significant effect on ROE, meaning that efficient energy management enhances shareholder returns significantly. In contrast, EI_GJ shows a negative and significant relationship with return on equity, indicating that higher environmental burdens reduce profitability. For NPM, ECC exhibit a positive and significant direct effect in the non-moderated model, while EPC becomes positive and significant when firm size is introduced. Interaction effects involving firm size are insignificant across the two models. The study concludes that EA significantly influence financial performance, although firm size does not significantly moderate this relationship. It recommends that manufacturing firms strategically integrate efficiency-oriented and preventive environmental investments into their core operations to enhance profitability and long-term value creation.
The Impact of Digital Marketplace Application Utilization on the Effectiveness of Tax Attorney Service Promotion: A Study of the Hukumku Legal Platform Sinaga, Rudy Sondang
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1004

Abstract

This study analyzes how utilizing marketplace application features influences the promotional effectiveness of tax attorney services on the Hukumku platform. The primary focus is to test whether optimizing digital features improves measurable promotional outcomes. The study’s urgency lies in integrating professional legal service dynamics into digital marketplace theory, specifically regarding high-trust tax consultancy. This research employs a quantitative explanatory approach. The researcher operationalizes marketplace utilization through four dimensions: service searchability, profile information quality, chat-based interaction, and social proof. Meanwhile, promotional effectiveness is measured via brand awareness, lead quality, response rate, and conversion to paid consultations. Data were collected through a survey of 103 Hukumku users. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that marketplace utilization has a strong, positive, and significant effect on promotional effectiveness (β = 0,800; t=18.272; p < 0.001). An R2 value of $0.640$ indicates substantial explanatory power within this model. These findings prove that strengthening digital trust-building mechanisms accelerates client purchase decisions. Empirically, this research extends technology acceptance perspectives to the tax attorney context. Practically, the results serve as a guide for professionals to enhance credibility signals and conversion performance on digital platforms. While the results are robust, behavioral generalizability is limited by the cross-sectional design and the use of self-reports on a single specific platform.
The Role of Transparency in Mediating the Effects of Human Capital and E-Budgeting on Village Fund Accountability in Dompu Regency Ramechi, Nawadiah; Mulyati; firmansyah
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1023

Abstract

This study addresses the limited and inconsistent empirical evidence on the roles of human capital and digital financial systems in improving accountability in village fund management in Dompu Regency, West Nusa Tenggara, Indonesia, a setting underrepresented in public sector accountability research. While prior studies have examined these factors separately, insufficient attention has been given to how transparency functions as a mediating mechanism, a gap that limits both theoretical understanding and practical guidance on whether accountability improvements should target internal capacity and system adoption directly or through strengthening transparency as an intermediary mechanism. Drawing on stewardship theory and institutional theory, transparency is theorized as a mediator because it serves as the critical bridge through which improvements in internal capacity and system utilization become visible and verifiable to stakeholders without adequate transparency, gains in human capital and e-budgeting may not translate into accountable practices. This study therefore examines the effects of human capital and e-budgeting on accountability, with transparency positioned as a mediating variable. A quantitative approach was employed using purposive sampling of village government officials, with data collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings are predominantly nonsignificant across the proposed relationships, with the sole exception being the positive effect of human capital on e-budgeting. These results challenge the assumption that technical capacity and system adoption automatically generate accountability, suggesting that broader institutional and governance factors may play a more critical role though these implications should be interpreted with caution given the limited explanatory power of the model and the narrow geographic scope of this study.
Market Response to the Opening of GIIAS 2025: Empirical Evidence from Electric Vehicle-Related Stocks on the Indonesia Stock Exchange (ISE) Rahmawati, Dina; Paramita, Veronika Santi
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1007

Abstract

The automotive industry is shifting toward electric vehicles, supported by Indonesian government policies and incentives. The opening of GIIAS 2025, which showcases electric vehicle innovations, may influence investor reactions in the Indonesia Stock Exchange. However, studies examining the impact of large-scale auto exhibitions such as GIIAS 2025 on abnormal returns and trading volume are still limited. Therefore, this study aims to fill this gap by analyzing how the capital market responds to the opening of GIIAS 2025, emphasizing its role as a multi-information event that may provide incremental insights beyond conventional event-study settings. This study employs a quantitative approach using the event study method to examine five automotive companies engaged in electric vehicle development. The observation period spans 10 days before the event, the event day, and 10 days after the event. The analysis applies descriptive statistics, normality tests, and one-sample t-tests to evaluate abnormal returns, while paired sample t-tests used to compare average abnormal returns and trading volume before and after the event. The findings indicate that only a few days surrounding the GIIAS 2025 opening show statistically significant abnormal returns. However, there are no significant differences in average abnormal returns trading volume when comparing the pre- and post-event periods overall. These results suggest that the information conveyed during the GIIAS 2025 opening did not generate a strong market reaction, supporting the semi-strong form of the efficient market hypothesis, which posits that markets quickly incorporate publicly available information into stock prices, even if the overall impact is not substantial.
Sustainability Disclosure and Retention Ratio on Stock Returns: Firm Value Moderation in Indonesian Listed Banks Dhiva Asmara Dwi Nanda; Frido Saritua Simatupang
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i2.968

Abstract

This study examines the effect of ESG performance, measured by the Refinitiv ESG Score, and Retention Ratio on Stock Return, with Firm Value as a moderating variable, in banking companies listed on the Indonesia Stock Exchange. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange, while the sample includes six listed banks selected using purposive sampling based on data availability criteria. The observation period spans 2019–2023, resulting in 30 bank-year observations. This study employs multiple regression analysis and moderated regression analysis to investigate both the direct effects and the moderating effects among the variables.The results indicate that Refinitiv ESG Score has a negative and statistically significant effect on Stock Return. In contrast, Retention Ratio shows a positive but statistically insignificant effect on Stock Return. Furthermore, Firm Value, measured by Tobin’s Q, significantly moderates the relationship between Refinitiv ESG Score and Stock Return by weakening the effect. This finding suggests that higher firm value does not necessarily strengthen the market response to ESG performance. Meanwhile, Firm Value does not significantly moderate the relationship between Retention Ratio and Stock Return.Overall, the findings imply that ESG performance and dividend policy do not uniformly translate into higher Stock Return in the banking sector. Therefore, companies are encouraged to enhance their communication strategies to better convey the long-term value of ESG initiatives and retained earnings to investors, particularly in the context of firm valuation.
Nexus Between Accounting Ethics and Sustainability Practices in Nigeria Sehilat Abike Bolarinwa; Khadijat Adeola Idowu; Abass Bello
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i2.996

Abstract

As Nigeria joins the rest of the world to adopt IFRS-S1 and IFRS-S2 reporting, there are public concerns about sustainability report despite accounting ethical principles in place. This study examines the relation between accounting ethics and sustainability practices in Nigeria. Adaptive questionnaire is used to source for data. Multi-regression method is used to analyse the data while survey research design was employed. The sample size of the study is 384 Nigerian accountants which are selected through stratified sampling technique. This study uses convergent validity and Cronbach's alpha reliability test for the data. The findings reveal that accounting ethics show partial and dimension-specific influence, with stronger effects in environmental and social dimensions and very limited explanatory power in governance, though effects vary across dimensions. Integrity, professional competence and due care, confidentiality, and professional behaviour significantly enhance environmental sustainability practices. For social sustainability, integrity, professional competence, and professional behaviour exert positive effects, while confidentiality shows a negative but significant influence. In terms of governance sustainability, integrity emerges as the only consistent and significant predictor. Overall, integrity is the most influential ethical principle across ESG dimensions. The study concludes that accounting ethics play a critical but context-dependent role in promoting sustainability practices in Nigeria. It recommends as firms should strengthen integrity, professional competence and due care with professional behaviour as the trio are moderately consistent and support sustainability practices to adopt ESG practices for improved transparency and accountability.

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