Article Per Year (5 Year)
p-Index From 2021 - 2026
1.881
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen JRB-Jurnal Riset Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Annals of Human Resource Management Research JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) INQUISITIVE: International Journal of Eonomic JIMP: Jurnal Ilmiah Manajemen Pancasila
Ichwani, Tia
Unknown Affiliation
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

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
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.
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 Sinuraya, Murtada Sri Rusiyati Vanessa Novelia Untarno