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All Journal Jurnal Ilmiah Mahasiswa FEB Studi Ilmu Manajemen dan Organisasi
Lestari, Dara Ayu
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Economics, Econometrics & Finance Education

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ANALISIS PENGARUH LANGSUNG DAN TIDAK LANGSUNG INFLASI, BI RATE, DAN KURS TERHADAP NPL BANK UMUM DI INDONESIA TAHUN 2011-2015 Lestari, Dara Ayu
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Hingga saat ini, bank di Indonesia dalam menjalankan fungsi penyaluran dana masih menjadikan kredit sebagai pemasukan utama. Semakin besar kredit yang diberikan, maka akan semakin tinggi risiko yang ditanggung oleh bank yang bersangkutan. Tingkat risiko kredit suatu bank dapat dilihat dari rasio Non Performing Loan (NPL). Penyebab kredit bermasalah sendiri dapat disebabkan dari sisi makroekonomi dan mikroekonomi. Dari sisi mikroekonomi salah satunya bisa dipengaruhi oleh DPK dan dari sisi makroekonomi bisa dipengaruhi oleh inflasi, BI rate dan kurs. Penelitian ini bertujuan untuk melihat pengaruh langsung dan tidak langsung variabel makroekonomi yang berupa inflasi, BI rate, dan kurs terhadap NPL Bank Umum di Indonesia tahun 2011-2015 dengan variabel perantara yaitu Dana Pihak Ketiga.Metode analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh secara langsung terhadap NPL, tetapi secara tidak langsung berpengaruh negatif terhadap NPL. BI rate juga tidak berpengaruh secara langsung terhadap NPL, tetapi secara tidak langsung berpengaruh positif terhadap NPL. Kurs secara langsung berpengaruh positif terhadap NPL, dan secara tidak langsung berpengaruh negatif terhadap NPL. Dan DPK sebagai variabel perantara secara langsung berpengaruh negatif terhadap NPL.Kata Kunci : NPL, inflasi, BI rate, kurs, DPK, Analisis Jalur.
Digital Tax for Developing Asia Countries: a Systematic Literature Review Yudhistira, Tirta Mustika; Ramadhan, Muhammad Rizky; Lestari, Dara Ayu; Hamzah, Muhammad Zilal; Sumiyarti, Sumiyarti
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v7i1.6147

Abstract

Purpose: This study examines digital taxation within the global economy, analyzes the role of Pillar One by OECD-G20 in addressing the limitations of traditional international tax rules, and assesses the potential impact of digital tax reform on developing countries, especially those in Asia. Methodology: This study employs a Systematic Literature Review (SLR) using the PRISMA methodology. Data were collected from 30 peer-reviewed journal articles indexed in Scopus, published between 2020 and 2025. These articles were selected through keyword-based searches and analyzed using bibliometric techniques with the VOSviewer application to identify research trends and thematic patterns in the digital taxation literature. Results/Findings: The findings reveal that digital taxation has become a crucial policy instrument for overcoming challenges posed by the digital economy, particularly the difficulty faced by market countries in taxing foreign digital companies. Conclusions: This study finds that OECD-G20 Pillar One addresses the limitations of traditional international tax rules by redefining the nexus and reallocating taxing rights toward market jurisdictions. The results further indicate that digital tax reform has significant potential to expand the tax base and strengthen fiscal capacity in developing Asian countries Limitations: This study is limited by its reliance on Scopus-indexed journal articles, potentially excluding relevant literature from other databases or grey sources. Additionally, the literature-based and bibliometric approaches do not allow for the direct measurement of the fiscal impact of digital tax reforms. Contributions: This study contributes to the literature by offering a systematic overview of digital taxation and providing policy-relevant insights for developing economies.
Co-Authors Muhammad Rizky Ramadhan Muhammad Zilal Hamzah, Muhammad Zilal Sumiyarti Sumiyarti, Sumiyarti Yudhistira, Tirta Mustika