Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan AFRE Accounting Financial Review MANAJEMEN DEWANTARA Sebelas Maret Business Review
Putra Pamungkas
Department Of Digital Business, Faculty Of Economics And Business, Universitas Sebelas Maret
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Local banking structure and firms’ performance: Evidence from Indonesia Rosita Mei Damayanti; Putra Pamungkas
Jurnal Keuangan dan Perbankan Vol 24, No 4 (2020): October 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i4.4800

Abstract

This study investigates the relationship between financial development and firm’s performance. Our unique dataset allows us to identify different source of finance, whether it is from formal (commercial, rural, and sharia bank) or other sources. Using provincial and firms level data of 33 provinces in Indonesia over the period 2007-2013, we find that lending has a positive relationship on firm’s performance. The effect is different depending on the level of economic development and size of the firm. The lending from commercial and rural bank is positively correlated with the firm's performance in developed region. However, in less developed region, rural bank has a negative relationship on the firm’s performance. Lending from commercial, rural, and sharia bank positively linked with the performance of small, medium, and large firm’s performance. Improving and promoting lending to firms will accelerate firm’s performance. Firms might also take consideration to find the source of finance other than banks. JEL Classifications: G21, G32DOI: https://doi.org/10.26905/jkdp.v24i4.4800 
LITERASI KEUANGAN DIGITAL UNTUK MENDORONG WIRAUSAHA BERBASIS DIGITAL Nugroho Saputro; Muhammad Yusuf Indra Purnama; Linggar Ikhsan Nugroho; Muh Juan Suam Toro; Putra Pamungkas; Agista Putri Prameswari; Irwan Trinugroho
MANAJEMEN DEWANTARA Vol 7 No 1 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v7i1.13606

Abstract

Digital-based financial innovation has grown rapidly in recent times along with internet and smartphone penetration. The emergence of fintech and the existence of digital-based innovations carried out by incumbents in the financial services sector, in this case banking, are expected to increase financial inclusion. Furthermore, financial inclusion will encourage the growth of the real sector through increasing new entrepreneurs and also increasing the scale of existing micro and small businesses so that it will ultimately drive economic output growth. However, to achieve this goal, joint efforts are needed to increase the digital financial literacy of the community, especially the younger generation so that digital financial presence can be used for productive activities. This article discusses community service programs within the framework of developing digital financial literacy to encourage the growth of new entrepreneurs and increase the scale of existing micro and small businesses, especially by utilizing technology..
Diversity, inclusion, and bank performance: Evidence from ASEAN 5 and Vietnam Fadli Septianto; Irwan Trinugroho; Putra Pamungkas
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16806

Abstract

This study aims to examine how diversity and inclusion (D&I) affect bank performance in the ASEAN-5 countries and Vietnam. It uses an unbalanced panel dataset of 50 banks across six ASEAN countries from 2012 to 2023. Diversity and inclusion serve as the main independent variable, while return on assets (ROA) and return on equity (ROE) are used as dependent variables. The data are analyzed using a fixed-effects model, with robustness checks conducted using the generalized method of moments (GMM). The findings indicate that inclusion initiatives, as reflected in the inclusion score, are negatively associated with both ROA and ROE. Similarly, the composite measure of diversity and inclusion also shows a negative relationship with bank performance. This study makes three main contributions. First, it provides sector-specific empirical evidence on the relationship between diversity, inclusion, and performance in the banking industry, an area that has received limited attention in prior research. Second, it distinguishes between the effects of diversity and inclusion as separate dimensions. Third, it offers context-specific insights from ASEAN, highlighting how cultural and institutional factors may influence the effectiveness of diversity and inclusion practices.
Analysis of fraud hexagon theory in detecting fraudulent financial statements: The role of Big 4 Eska Setia Kuncara; Putra Pamungkas
Sebelas Maret Business Review Vol 9, No 1 (2024): June 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v9i1.84653

Abstract

This study aims to analyze the application of the Fraud Hexagon Theory in detecting fraud in financial statements by considering the role of the Big 4 Public Accounting Firm. This study focuses on research on financial sector companies and banks in Indonesia. The background of this problem begins with the frequent occurrence of financial statement fraud cases, which in turn can harm shareholders and reduce public confidence in the integrity of financial statements. This trend raises the most important question regarding the effectiveness of the Big 4 (Kantor Akuntan Publik-KAP) audits. The research method used is quantitative research, using a secondary data analysis approach based on the company's financial statements. The research sample was selected based on the purposive sampling technique, and the data analysis testing tool used panel data regression analysis with E-Views application to test the hypothesis using various tests needed to form a good regression model. The results of this study indicate that the average fraud on financial statements in the sample taken is relatively low. The findings show that rationalization, ability, and collusion can be used to detect financial statement fraud, while KAP Big 4 can moderate the fraud risk. This study provides new insights into the dynamics of financial statement fraud in Indonesia, especially in the financial and banking sectors, and suggests the need for tighter supervision and improved audit quality to reduce the potential for financial statement fraud.
Green bond and economic development: Evidence from Asian and European Countries Andika Waskito Joyonegoro; Putra Pamungkas; Davin Satriyo Wibowo
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.81315

Abstract

This study aims to determine the influence of green bonds on economies in Asian and European countries in 2018-2021. Samples in this study, as many as 37 countries in Asian and European, were determined using the purposive sampling method. This study uses data from various sources such as the World Bank, International Monetary Fund, and United Nations Development Programme. This study is a quantitative study whose analysis uses a regression data panel to test the hypothesis of the use of green bonds on the economies of countries in Asian and European in 2018-2021 using Stata. The results showed that the green bond has a positive and significant impact on the economies of countries in Asian and European as measured by Gross Domestic Product. A country's level of well-being can be compared to the dynamic economic impact of an increase that drives growth in Gross Domestic Product. This study implies that the development of green bonds in Asian and European countries can be allocated to implement projects related to the environment and can help countries transform resources to improve the country's economy. Therefore, it is expected that countries in the Asian and European continents are making progress to develop green bonds further to increase the country's Gross Domestic Product.
Co-Authors Agista Putri Prameswari Andika Waskito Joyonegoro Davin Satriyo Wibowo Eska Setia Kuncara Fadli Septianto Irwan Trinugroho Irwan Trinugroho Linggar Ikhsan Nugroho Muh Juan Suam Toro Nugroho Saputro Purnama, Muhammad Yusuf Indra Rosita Mei Damayanti