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Summa : Journal of Accounting and Tax
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30314216     DOI : https://doi.org/10.61978/summa
Core Subject : Economy,
Economics, Econometrics & Finance
Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and taxation. Since its establishment, Summa has been committed to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 47 Documents
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International Taxation in the Digital Era: Toward Fair and Sustainable Regulatory Frameworks Setyorini, Noni; Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.978

Abstract

The rapid growth of the digital economy has transformed global commerce and presented significant challenges for international taxation. This study provides a narrative review of cross-border taxation issues and regulatory responses, with a focus on identifying challenges, evaluating national approaches, and assessing multilateral frameworks. Literature was systematically collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as digital economy, cross-border taxation, and regulatory responses. Inclusion criteria emphasized studies addressing digital services taxes, tax compliance, and emerging technologies in fiscal systems. Results reveal four dominant themes: cross-border taxation challenges, national regulatory responses, multilateral initiatives, and the implications of emerging technologies. Evidence shows that the lack of physical presence undermines tax enforcement, national approaches vary in effectiveness, and OECD’s BEPS framework, while promising, faces political and technical obstacles. Moreover, digital assets such as cryptocurrencies and NFTs complicate valuation and jurisdiction, demanding new regulatory strategies. The discussion highlights how systemic inequities disadvantage developing economies, while advanced economies benefit from stronger institutions. Solutions proposed in the literature include multilateral cooperation, blockchain-based transparency tools, and context-specific digital services taxes. The review concludes by stressing the urgency of inclusive global reforms, investments in administrative capacity, and further empirical research to ensure fair, effective, and sustainable digital taxation. These findings provide critical insights for policymakers and researchers seeking to align fiscal systems with the realities of the digital economy.
Adoption of Cloud Accounting: Opportunities, Barriers, and Implications for SMEs Qoriah, Desi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.979

Abstract

Cloud accounting has become a key innovation in financial management, improving efficiency, transparency, and sustainability. This narrative review synthesizes literature on its adoption and impact, with emphasis on business sustainability. Systematic searches were conducted in Scopus, Web of Science, and Google Scholar using targeted keywords on efficiency, transparency, SMEs, and financial performance. Only peer-reviewed, English-language studies directly addressing cloud accounting and sustainability were included. Findings show that cloud accounting reduces administrative workloads, enhances reporting accuracy, and promotes transparency through real-time data access. SMEs benefit most, gaining cost savings, better cash flow management, and operational flexibility. Yet adoption is hindered by security concerns, high initial costs, and limited infrastructure, particularly in developing countries. Integration with AI, blockchain, and big data further strengthens predictive capacity, accountability, and sustainability goals. Systemic factors such as robust digital infrastructure and supportive government policies are crucial in driving adoption. Overcoming barriers requires joint efforts by firms, governments, and technology providers to improve security, lower costs, and expand digital capacity. The review concludes that cloud accounting functions not only as a technological innovation but also as a strategic tool for sustainable business development. Future research should explore long-term financial and sustainability impacts, regional differences, and the governance role of cloud systems in fostering transparency and accountability.
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.
Gender Diversity in Audit Committees and Its Impact on Financial Reporting Quality: A Narrative Review Kartika, Erawati; Ungkari, Marti Dewi; Syakinah, Fitri
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.981

Abstract

The relationship between gender diversity in audit committees and financial reporting quality has become an important theme in corporate governance research. This review consolidates empirical and theoretical evidence on how female representation affects audit quality, earnings management, fraud prevention, tax behavior, and sustainability disclosures. Using a systematic search across Scopus, Web of Science, and Google Scholar, we included peer-reviewed studies published in the last decade. The findings show that gender-diverse audit committees strengthen oversight, reduce misreporting, discourage aggressive tax strategies, and enhance ESG disclosure. Comparative evidence indicates stronger effects in developed economies with regulatory mandates, while cultural and institutional barriers in developing markets often limit effectiveness. Unlike previous reviews, this study highlights the combined influence of gender diversity on financial integrity and sustainability reporting, offering an integrated governance perspective. Policy implications include the adoption of gender quotas, leadership training for women, and mandatory disclosure of board diversity. Future research should explore longitudinal trends, sectoral variations, and mechanisms linking gender diversity with governance outcomes.
Implementing Pillar Two: Challenges and Opportunities in the Global Minimum Tax Framework Fadilah, Resmi Afifah
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.982

Abstract

This study provides a narrative review of the Global Minimum Tax (GMT) under the OECD/G20 Pillar Two framework, assessing its effectiveness in reducing corporate tax avoidance and addressing harmful tax competition. The review draws on peer-reviewed literature collected through Scopus and Web of Science, using targeted keywords such as Global Minimum Tax, Pillar Two, Base Erosion and Profit Shifting, and international taxation. Inclusion criteria focused on studies examining policy impacts, compliance outcomes, and comparative evidence across jurisdictions. Results indicate that the GMT has improved compliance and tax revenue in advanced economies with robust institutions, where an average increase of 8% in tax revenue was reported after implementation. However, in developing countries, weak administrative capacity and reliance on tax-based investment strategies hinder effective adoption, raising concerns about deepening global inequalities. The discussion emphasizes systemic factors—including institutional infrastructure, policy divergence, and socio-economic conditions—that mediate implementation outcomes. It also highlights the importance of international cooperation, coordinated regional directives, and policy innovations that align fiscal measures with sustainable development objectives. Limitations in the existing literature, particularly reliance on model-based projections and insufficient empirical evidence from developing regions, point to the need for future research using mixed methods and longitudinal approaches. The findings underscore that while the GMT represents a landmark step in international taxation, its success depends on enhancing administrative capacity, promoting policy harmonization, and embedding equity into global tax governance.
The Influence of Financial Literacy, Technological Advance, and the Development of Financial Technology (Fintech) on Students' Investment Decisions Fitriyani, Rosha; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1051

Abstract

This study seeks to examine the impact of financial literacy, technological advancements, and financial technology (fintech) developments on students' investment decisions. This research is driven by the importance of rational investment decision-making among the younger generation, especially students, who have great potential as future investors. This study uses a descriptive quantitative methodology, including an online questionnaire distributed to 105 active students of Bina Darma University. Data analysis was carried out using the SEM-PLS methodology through the SmartPLS 4.1.1.2 program. The research findings show that financial knowledge, technological advancements, and fintech innovations significantly influence students' investment choices. The study underscores the need to improve financial literacy, financial technology education, and improve self-efficacy among students to facilitate wiser investment decisions and reduce irrational investment risks. These findings are critical for educational institutions and fintech service providers to develop teaching programs that promote prudent and responsible investment practices.
The Influence of Accounting Information System Implementation, Internal Audit, and Human Resource Competence on the Effectiveness of Internal Control (A Case Study at PT. Agrodana Futures) Putra, Johansyah; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1101

Abstract

This study examines the influence of Accounting Information System (AIS) implementation, Internal Audit, and Human Resource (HR) Competence on the Effectiveness of Internal Control at PT Agrodana Futures. The research is prompted by the critical role of internal control in the high-risk futures brokerage industry and the scarcity of studies analyzing the combined effect of these three variables in this context. The central research question is to what extent these factors affect internal control effectiveness. This paper provides a new contribution by simultaneously analyzing the roles of AIS, internal audit, and HR competence within a single integrated model, grounded in Agency Theory and Signaling Theory. Previous studies have generally examined these factors separately or outside the futures brokerage sector. A quantitative survey approach was employed. Data were collected from 40 employees via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that AIS (β = 0.408; p = 0.022), Internal Audit (β = 0.378; p = 0.010), and HR Competence (β = 0.308; p = 0.000) each have a positive and significant effect. Collectively, they explain 87% of the variance in internal control effectiveness (R² = 0.870). The study concludes that a reliable AIS, an independent internal audit function, and competent human resources are key to strengthening internal control systems. These findings underscore the necessity of a holistic approach to internal governance in high-risk industries like futures trading.

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