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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Ekonomi & Keuangan Islam JRB-Jurnal Riset Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Annals of Human Resource Management Research JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Journal Research of Social Science, Economics, and Management INQUISITIVE: International Journal of Eonomic JIMP: Jurnal Ilmiah Manajemen Pancasila
Ichwani, Tia
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Technical Efficiency of Digital and Non-Digital Banks in Indonesia: A Data Envelopment Analysis (DEA) Approach for the 2024–2025 Period Ichwani, Tia; Nisa, Chaerani; Sinuraya, Murtada; Saputra, Deni Achmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5870

Abstract

This study aims to analyze the efficiency of digital and conventional banks in Indonesia using the Data Envelopment Analysis (DEA) method and examine the effects of bank size, digitalization, and credit risk on efficiency. The data covers eight digital banks and eight conventional banks during the 2024–2025 period, with input variables: labor costs, total assets, and operational costs; and output variables: interest income, third-party funds (TPF), and total disbursed credit. The analysis results show that digital banks have a higher average efficiency level (0.91) than conventional banks (0.83). Bank size has a significant positive effect on efficiency, while digitalization and credit risk (NPL) have a negative effect. These findings emphasize the importance of business scale and risk management in maintaining banking efficiency in the digital era.
Determinants of SME tax compliance: The intervening role of tax awareness in Jakarta Rusiyati, Sri; Mulyanti, Kurniawati; Elyana, Instianti; Ichwani, Tia
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3814

Abstract

Purpose: This study examines the determinants of tax compliance among Small and Medium Enterprises (SMEs) in DKI Jakarta by testing tax awareness as an intervening variable. Research Methodology: This research was conducted in DKI Jakarta, Indonesia, using a quantitative approach. Primary data were collected using a structured questionnaire administered to SME taxpayers. The conceptual model is grounded in Attribution Theory, the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and Institutional Theory. This study evaluates the effects of tax knowledge, e-filing tax systems, tax authority service quality, and tax law enforcement on tax awareness and compliance. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with dedicated PLS-SEM software (brand/version not specified). Results: The findings indicate that tax knowledge, the e-filing tax system, tax authority service quality, and tax law enforcement have positive and significant direct effects on tax awareness and compliance. Tax awareness also has a positive and significant effect on tax compliance and mediates the relationship between the four antecedent factors and tax compliance. Conclusions: Strengthening SME tax compliance requires improvements in knowledge, digital tax processes, service quality, and enforcement, while tax awareness functions as a key mechanism linking these factors to compliance Limitations: This study uses cross-sectional, self-reported survey data from SMEs in one province, which may limit generalizability and causal inference. Contribution: This study integrates behavioral, technological, and institutional perspectives and provides practical input for the Directorate General of Taxes to enhance voluntary awareness-based compliance among SMEs.
STRATEGI PENERAPAN DIGITAL MARKETING UNTUK ENTREPRENEUR PEMULA PASCA PANDEMI COVID 19 Damayanti, Ameilia; Munira, Mira; Ichwani, Tia
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1335

Abstract

hit by the co-19 pandemic. Starting from companies to Micro, Small, and Medium Enterprises (MSMEs) are experiencing the impact of this situation. In the midst of this unstable condition, business decisions for both large companies and MSMEs must be made very carefully. MSMEs are experiencing the impact of Covid-19 so they need to make the right decisions and this is based on accurate financial and non-financial data and information. There are various kinds of problems that are generally faced in increasing the success of MSMEs, including aspects of capital, raw materials, weak knowledge in various aspects of management and human resources, as well as weak aspects of recording financial reports. But without sufficient knowledge and understanding of marketing, it will not be easy for MSME actors to be able to promote their quality products. This community service theme is Strategy for Implementing Digital Marketing for Beginner Entrepreneurs After the Covid-19 Pandemic. In this activity, MSME players will be given information and practice on the importance of Digital Marketing Implementation Strategies for Beginner Entrepreneurs after the Covid-19 Pandemic
Do profit-and-loss sharing and regional growth buffer credit risk in Islamic rural banks? Nisa, Chaerani; Ichwani, Tia; kurniawati, Dewi
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art11

Abstract

Purpose – This study investigates how credit risk, profit-and-loss sharing (PLS) financing, and regional economic growth shape the profitability of Islamic rural banks in Indonesia and whether PLS portfolios and local conditions buffer the adverse effect of non-performing financing (NPF) on profitability through a moderating effect.Methodology – The analysis uses a balanced panel of 135 Islamic Rural Banks (IRBs) for 2019–2024, combining bank-level data with Gross Regional Domestic Product (GRDP) per capita growth. Fixed-effects panel regressions with two- and three-way interactions between NPF, PLS measures (total PLS, mudharabah, musharakah), and regional growth were estimated, controlling for size, capital adequacy, efficiency, funding structure, and time effects.Findings – The results demonstrate a robust negative association between non-performing financing (NPF) and return on assets (ROA). Mudharabah-based profit-and-loss sharing (PLS), rather than aggregate PLS or Musharakah alone, attenuates the impact of NPF. Similarly, higher regional growth weakens the marginal effect of credit risk. A negative and significant triple interaction indicates that Mudharabah intensity and favorable regional growth act as substitutes rather than complements, with the strongest mitigation of the NPF effect observed at low to moderate levels of both variables.Implications – The evidence suggests that IRB managers and regulators should calibrate PLS portfolios for regional macroeconomic conditions. Understanding local growth environments can guide the PLS configurations that are most appropriate for promotion within supervisory areas.Originality – This study is among the first to jointly examine the roles of PLS contract composition and regional economic growth in the credit-risk–profitability nexus of IRBs, showing how risk-sharing finance and local business cycles interact in shaping Islamic bank performance.
Comparative Analysis of Financial Ratios in Evaluating Financial Performance Pre- and Post-IPO on the IDX (Case Study of PT Bukalapak TBK and PT Goto Gojek Tokopedia TBK, 2020–2024) Sildy, Aptia; Ichwani, Tia
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i8.1357

Abstract

This research aims to conduct a comparative analysis of the financial ratios and financial performance of PT Bukalapak Tbk and PT Gojek Tokopedia Tbk during the periods before and after their Initial Public Offering (IPO) on the Indonesia Stock Exchange from 2020 to 2024. Utilizing a quantitative method with a descriptive-comparative and associative approach, financial performance is assessed through the Financial Performance Index (IKK), which integrates dimensions of liquidity, profitability, and solvency. The findings indicate that the implementation of the IPO has a significant positive impact, evidenced by the increase in Cash Ratio (CaR), Return on Equity (ROE), and Net Profit Margin (NPM) in the post-IPO period compared to the pre-IPO period. The IKK trends for both companies demonstrate structural improvements following their listing on the stock exchange, with the post-IPO IKK consistently positioned above the pre-IPO period. Correlation and regression tests confirm that profitability and liquidity are the primary drivers of enhanced financial performance, while the combination of these three ratio dimensions effectively explains the variation in IKK within this research model.
Co-Authors Bun, Lunie Chaerani Nisa, Chaerani Damayanti, Ameilia Dewi Kurniawati Iha Haryani Hatta Instianti Elyana, Instianti Irma Sari Permata Kurniawati Mulyanti Listiana Saputri, Della Munira, Mira Nawasiah, Nana Novita Rahmawati, Novita Nurul Hilmiyah Riskarini, Dian Saputra, Deni Achmad Sildy, Aptia Sinuraya, Murtada Sri Rusiyati Vanessa Novelia Untarno