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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen JAB (Jurnal Akuntansi dan Bisnis) JAKPI Journal of Artificial Intelligence and Digital Business Sanskara Ekonomi dan Kewirausahaan Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies Jurnal Audit, Pajak, Akuntansi Publik Aktivitas Jurnal Ilmiah Akuntansi
Arum, Mega
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : west science interdisciplinary studies

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The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Purnamasari, Eva; Pradita, Arisha Putri; Arum, Mega; Kaswoto, Junet; Karim, Abdul
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

Abstract

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.
Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

Abstract

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.
Co-Authors Abdul Karim Abdurrohman, Abdurrohman Ahalik, Ahalik Andreany, Selfy ASFAR, ANDI HASRYNINGSIH Barus, Irwan Irawadi Denardo, Denardo Evianti, Dessy Fadilla Muhammad Mahdi Fenty Astrina Fitrianingsih, Dwi Heny Fitriani Hindayani, Novia Hindayani, Novia Judijanto, Loso Kaswoto, Junet Kurniawan , Hendra Lamsah, Lamsah Meiliyah Ariani, Meiliyah Nesti Hapsari Ningsih, Restia Nurhayadi, Willy Pradita, Arisha Putri Purnamasari, Eva Raden Mohamad Herdian Bhakti Reza, Fahry Rika Deplyana Risdiana, Seviani Ronoatmojo, Muchdir Ahmad Sari, Riski Ulan Sucihati, Sucihati Sudarmanto, Eko Sugihyanto, Toto Suratminingsih, Suratminingsih Triatmaja, Muhammad Fithrayudi Utami, Mega Zulhawati