Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Ulil Albab INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Andueriganta Fadhlihi
Politeknik Negeri Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE DEVELOPMENT OF FINANCIAL TECHNOLOGY (FINTECH) AND ITS IMPACT ON THE CONVENTIONAL BANKING SYSTEM Loso Judijanto; Andueriganta Fadhlihi; Fenni Yufantria
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 12 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of financial technology (Fintech) has brought about important changes in the traditional banking system. Fintech is introducing innovative solutions that make financial services more efficient, faster and accessible to the masses. Technologies such as blockchain, artificial intelligence (AI), and big data analytics enable financial services that are more personalised and responsive to user needs. However, these advancements also challenge conventional banks to adapt quickly, develop digital services, and invest in technological innovation. Increased competition and the need to update regulations and data security are the main challenges that traditional banks must face in this digital era.
Pengaruh Pertumbuhan Ekonomi dan Nilai Tukar Rupiah Terhadap Pajak Pertambahan Nilai di Indonesia Tahun 2015-2024 Citra Etika; Dino Fernandi; Andueriganta Fadhlihi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 7: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i7.17992

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu instrumen pajak tidak langsung yang memiliki peran strategis dalam struktur penerimaan negara di Indonesia. Sebagai pajak berbasis konsumsi, penerimaan PPN sangat bergantung pada aktivitas ekonomi masyarakat, tingkat daya beli, serta nilai transaksi barang dan jasa. Oleh karena itu, perubahan kondisi makroekonomi, seperti pertumbuhan ekonomi, dan nilai tukar rupiah, berpotensi memengaruhi besarnya penerimaan PPN melalui perubahan pola konsumsi dan nilai transaksi ekonomi. Jenis penelitian yang digunakan adalah kauntitatif. Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Data yang digunakan adalah data sekunder dengan jenis data times series dalam periode penamatan yaitu tahun 2015-2024. Dengan 2 variabel bebas yaitu: Pertumbuhan Ekonomi (X1) dan Nilai Tukar (X2), serta menggunakan 1 variabel terikat yaitu Pajak Pertambahan Nilai (Y), dengan Uji Statistik Menggunakan Aplikasi Eviews 10. Hasil penelitian menunjukan bahwa variabel Pertumbuhan Ekonomi berpengaruh positif tidak signifikan terhadap Pajak Pertambahan Nilai, dan variabel Nilai Tukar Rupiah berpengaruh positif signifikan terhadap variabel Pajak Pertambahan Nilai. Pada uji keseluruhan atau uji F variabel independen dalam penelitian ini yaitu Pertumbuhan Ekonomi dan Nilai Tukar secara bersama-sama berpengaruh signifikan terhadap variabel dependen yaitu Pajak Pertambahan Nilai.
​Food Waste Cost of the Free Nutritious Meals Program from a True Cost Accounting Perspective Endah Yuni Puspitasari; Dewi Zakia; Sahilly Dzulhasni; Ina Rahmi Diwasya; Andueriganta Fadhlihi
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.693

Abstract

This study analyzed food waste cost in Indonesia's Free Nutritious Meals Program or locally Makan Bergizi Gratis (MBG) through a True Cost Accounting (TCA) perspective. An evaluative quantitative case study was conducted at SMK Pelita Madani, Pringsewu, on August 5, 2026. Three Grade XI classes were purposively selected to represent different study programs. Data were collected through direct observation, aggregate food-waste weighing, a self-developed and pilot-tested student questionnaire, and semi-structured interviews. Microsoft Excel was used for descriptive analysis. Sixty-nine meal portions were observed, and 64 valid student responses were analyzed. Of 17,733 grams of solid food served, 1,251 grams remained uneaten, producing a 7.06% food-waste rate. With an assumed raw-material cost of IDR 10,000 per portion, the estimated food-waste cost was IDR 48,677. Vegetables contributed 592 grams (47.3 %) of the total waste. Distribution counts alone did not capture food utilization; waste measurement, acceptance, and cost information provided additional evaluative signals. The study covered one school, three classes, and one observation day. The study proposed a practical TCA-based framework linking physical waste, monetary loss, student acceptance, and multi-capital interpretation.
Co-Authors Citra Etika Dewi Zakia Dino Fernandi Dzulhasni, Sahilly Endah Yuni Puspitasari Fenni Yufantria Ina Rahmi Diwasya Loso Judijanto