Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Informatics Management, Engineering and Information System Journal Journal of Economics, Management, and Entrepreneurship
Sana Sholihah
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Assessing The Impact of Accounting Information Systems on Internal Control of Micro Credit Services at Banking Institutions in Bandung Irfan Usmaya; Siti Mialasmaya; Jimmy Rusjiana; Sana Sholihah; R. Deni Purana
Informatics Management, Engineering and Information System Journal Vol. 4 No. 1 (2026): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

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Abstract

This study explores the impact of the accounting information system on credit granting and its effect on internal control over micro credit distribution. The main aim is to understand the relationship between these factors. To accomplish this, the research employs various methods like observation, interviews, and literature reviews. The analysis uses the Pearson correlation coefficient, demonstrating a strong relationship between the independent and dependent variables. The findings reveal that a significant portion of the variation in internal control over micro credit granting relates to problematic credits, while some influences come from factors not examined in this research. The emerging issues include ineffective credit analysis that leads to insufficient understanding of customer businesses, along with the misuse of loans by debtors, which negatively impacts bank profits. Recommendations for micro credit services at banking institutions in Bandung highlight the necessity for more assertive loan collection practices and increased vigilance in applying credit assessment frameworks such as the 5C and 7P models. This study brings forward the novelty of linking the effectiveness of the accounting information system directly to the internal control over micro credit distribution. By highlighting the specific relationship between these elements, it sheds light on how improved credit analysis can prevent debtor misuse and enhance bank profitability. This focus not only addresses existing gaps in understanding within the industry but also offers practical recommendations tailored for micro credit services at banking institutions in Bandung. The implications of these findings suggest that a more robust framework for credit assessment, particularly the application of the 5C and 7P models, could significantly improve the lending process. This innovative approach fosters a deeper understanding of customer behavior and financial practices, ultimately contributing to more sustainable lending strategies.
Tax Avoidance: The Role of Size and Intensity of Indonesian Manufacturing Sector (2021-2024) Anisa Fitriani Shaqira; Iwan Sidharta; Sana Sholihah
Journal of Economics, Management, and Entrepreneurship Vol. 3 No. 2 (2025): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v3i2.05

Abstract

Tax avoidance is an important issue that impacts state revenue, particularly in the manufacturing sector, which contributes significantly to the national economy. This study aims to verify the influence of company size and capital intensity on tax avoidance among manufacturing firms for the period of 2021-2024 at Indonesian Stock Exchange. The research employs a quantitative verifiable method with a panel data approach. Sampling is conducted using purposive sampling techniques targeting manufacturing companies that meet the research criteria. Data analysis is performed using panel data model testing, classical assumption tests, and multiple linear regression. The findings reveal that company size does not have a notable impact, while capital intensity demonstrates a significant positive effect on tax avoidance. This suggests that as the ratio of fixed assets rises, firms are presented with more opportunities to utilize tax avoidance tactics via effective management of depreciation. The results indicate that that as the proportion of fixed assets increases, companies have greater opportunities to employ tax avoidance strategies through depreciation management. These findings have implications for tax authorities and corporate management to consider internal factors influencing tax compliance, promoting a fairer, more transparent, and sustainable tax system.
Co-Authors Anisa Fitriani Shaqira Irfan Usmaya Iwan Sidharta Jimmy Rusjiana R. Deni Purana Siti Mialasmaya