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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Media Informasi Manajemen Jurnal Ekonomi Modernisasi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Education, Humaniora and Social Sciences (JEHSS) EKUITAS (Jurnal Ekonomi dan Keuangan) MABIS: Manajemen dan Bisnis Dinamika Governance : Jurnal Ilmu Administrasi Negara JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Enrichment : Journal of Management International Journal of Educational Review, Law And Social Sciences (IJERLAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi dan Keuangan International Journal of Accounting & Finance in Asia Pasific Proceedings of The International Conference on Business and Economics Journal of Social Science Journal of Business Management Indatu Journal of Management and Accounting Asian Multidisciplinary Research Journal of Economy and Learning Proceeding Of International Conference On Education, Society And Humanity International Journal of Management, Economic and Accounting
Khaira Amalia Fachrudin
Fakultas Ekonomi Dan Bisnis, Universitas Sumatera Utara, Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF NATIONAL PRIVATE BANKING IN INDONESIA, MODERATED BY THE USE OF FINTECH Maretta Yuraska Sinulingga; Khaira Amalia Fachrudin; Nisrul Irawati
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 4 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i4.3618

Abstract

The purpose of this study is to analyze the "Analysis of Factors Influencing the Performance of National Private Banking in Indonesia, Moderated by the Use of Fintech." The data collected in this study are secondary data, gathered from the financial reports of national private banks for the 2020-2024 period. The sample in this study is 140. This study uses quantitative data. The data analysis technique used panel data regression analysis with the help of eViews software. The test results show that the Loan to Deposit Ratio has a significant effect on Return on Assets at National Private Banks in Indonesia. Operating Expenses/Operating Income has a significant effect on Return on Assets at National Private Banks in Indonesia. Non-performing Loans have a significant effect on Return on Assets at National Private Banks in Indonesia. The Loan to Deposit Ratio and Operating Expenses/Operating Income have a significant effect on Return on Assets, with fintech as a moderating variable. Non-performing Loans do not have a significant effect on Return on Assets, with fintech as a moderating variable at National Private Banks in Indonesia.
Transfer Pricing Mechanisms and International Tax Management Strategies in Multinational Companies in the Digital Economy Era Geby Citra Ananda; Khaira Amalia Fachrudin
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i2.739

Abstract

The development of the digital economy has led to significant changes in the expansion and operational activities of multinational corporations (MNCs), which have implications for transfer pricing management and international tax management strategies. This study aims to analyze how transfer pricing mechanisms are utilized and what tax strategies are implemented by multinational corporations in the digital era, particularly in the technology and data-driven services sectors. The research method employs a qualitative approach using case study techniques and in-depth interviews with tax practitioners. The findings identify that companies maximize the use of intangible assets and digital licenses to optimize tax burdens through transfer pricing planning. This study also discusses challenges in international tax regulation, as well as policy recommendations that are adaptive to the phenomenon of economic digitalization.
GLOBAL INTEREST RATE DYNAMICS AND THEIR IMPLICATIONS FOR THE COST OF CAPITAL: A SYSTEMATIC LITERATURE REVIEW COMPARING DEVELOPED AND DEVELOPING COUNTRIES Muhammad Iqbal Harahap; Ahmad Kodri Fauzi Hasibuan; Khaira Amalia Fachrudin
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the dynamics of global interest rates and their impact on the cost of capital. Using the Systematic Literature Review (SLR) method, this study identifies, evaluates, and synthesizes scientific literature published between 2020 and 2025, and integrates macroeconomic data from the Trading Economics database. The analysis shows that the global Weighted Average Cost of Capital (WACC) has experienced a significant increase, from an average of 7.00% in 2020 to 8.00% in 2024, driven by increases in the risk-free interest rate and market risk premium. The findings of this study reveal asymmetric heterogeneity in impacts: interest rates in developed countries are more influenced by global and regional factors (above 50%), while in developing countries, domestic factors still dominate (77.9%), although vulnerability to fiscal spillovers from the United States remains high. In addition, high interest rates are found to hinder investment in strategic sectors, particularly capital-intensive renewable energy projects. This study concludes that companies need to adopt artificial intelligence (AI)-based financial management systems for real-time monitoring of capital costs and strengthening ESG performance to mitigate funding risks amid global market volatility.
Dynamics of the Capital Structure of Multinational Subsidiaries in Emerging Markets : A Literature Review on the Role of Internal Capital Markets and Institutional Risks Geby Citra Ananda; Khaira Amalia Fachrudin
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i3.750

Abstract

This study aims to synthesize the latest literature on the determinants of the capital structure of Multinational Corporation (MNC) subsidiaries in emerging markets. The primary focus is on the efficiency of the Internal Capital Market (ICM) and the moderating influence of institutional risk. By reviewing research from the past five years, this article identifies a shifting trend in which financial digitalization and global geopolitical uncertainty reinforce the role of the ICM as a liquidity buffer. This article also highlights how the quality of local institutions in emerging markets determines the choice between internal and external debt as a risk mitigation strategy.
Co-Authors Adinatan Adinatan Ahmad Kodri Fauzi Hasibuan Akhmad Razali Amlys Syahputra Silalahi Amlys Syahputra Silalahi Ance Marintan D. Sitohang Arlina Nurbaity Lubis Asmara, Rizqy Winny Astri Indah Utari Azhar Maksum Beby Kendida Hasibuan Dalimunthe, Esmil Saleh Daria, Juwita Daulay, Deby Dewanty Dina Hastalona Dina Liviana Tarigan Dwi Atmoko, Darmawan Erlina Erlina Geby Citra Ananda Handy Octavianus Harefa, Oberlin Harefa, Wirdanur Hilma Tamiami Fachrudin Indri Hafsari Gultom Irawati, Nisrul Isfenti Sadalia Isfenti Sadalia Ivan Jaya Juli Meliza liasta ginting Mahrina Sari Maretta Yuraska Sinulingga Maria Monica Sihombing Muhammad Faidhil Iman Muhammad Iqbal Harahap Nasution, Fahmi Natigor Nisrul Irawati Novian Paisal Sitompul Nur Ahmadi Bi Rahmani paham ginting Pane, Sri Gustina Prihatin Lumbanraja Rahmani, Nur Ahmadi Bi Rina Sitepu, Dewinta Siahaan, Elisabet Sianipar, Alfred Johnson Sibarani, Magdalena Linda Leonita Silaban, Cristin Yeremia Silalahi, Amlys Syahputra Sipayung, Friska Siregar, Narumondang Bulan Sitanggang, Gartima Supriyanto syahyunan syahyunan Taslim Taslim Theodora Novalina Ariesta Yunarti Yunarti