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All Journal juremi: jurnal riset ekonomi Benefit : Journal of Bussiness, Economics, and Finance Jurnal Aplikasi Perpajakan Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Baldric Siregar
STIE YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Corporate Financial Performance Before, During, and After COVID-19 Activity Restrictions: Evidence for Sustainable Economic Recovery and SDG 8 Petrus Kanisius Yosta; Baldric Siregar
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.164

Abstract

Objective: The COVID-19 pandemic and activity restriction policies significantly affected the tourism and aviation industries, particularly their financial performance. Although Indonesia revoked activity restrictions in 2022, COVID-19 cases continued to exist, creating both risks and opportunities for business sustainability. This study aims to evaluate differences in corporate financial performance before the COVID-19 pandemic, during the pandemic, and after the lifting of activity restrictions. Method: Employing a quantitative approach using financial data from tourism and aviation companies listed on the Indonesia Stock Exchange (IDX). The sample consisted of 14 companies selected through purposive sampling. Financial performance was evaluated across three periods: before COVID-19 (2017–2018), during COVID-19 (2020–2021), and after activity restrictions were lifted (2022). Data were analyzed using paired sample tests with SPSS. Results: The findings indicate significant differences in corporate financial performance across the three periods. Financial performance was relatively stable before the pandemic, declined substantially during COVID-19 due to activity restrictions, and showed signs of recovery after restrictions were lifted. However, the post-restriction recovery had not yet fully returned to pre-pandemic levels. Novelty: Providing empirical evidence on the comparative financial performance of tourism and aviation companies across pre-pandemic, pandemic, and post-restriction periods. The findings contribute to understanding corporate resilience and recovery strategies while offering insights for sustainable economic recovery in support of SDG 8 (Decent Work and Economic Growth).
Corporate Financial Performance Before, During, and After COVID-19 Activity Restrictions: Evidence for Sustainable Economic Recovery and SDG 8 Petrus Kanisius Yosta; Baldric Siregar
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.164

Abstract

Objective: The COVID-19 pandemic and activity restriction policies significantly affected the tourism and aviation industries, particularly their financial performance. Although Indonesia revoked activity restrictions in 2022, COVID-19 cases continued to exist, creating both risks and opportunities for business sustainability. This study aims to evaluate differences in corporate financial performance before the COVID-19 pandemic, during the pandemic, and after the lifting of activity restrictions. Method: Employing a quantitative approach using financial data from tourism and aviation companies listed on the Indonesia Stock Exchange (IDX). The sample consisted of 14 companies selected through purposive sampling. Financial performance was evaluated across three periods: before COVID-19 (2017–2018), during COVID-19 (2020–2021), and after activity restrictions were lifted (2022). Data were analyzed using paired sample tests with SPSS. Results: The findings indicate significant differences in corporate financial performance across the three periods. Financial performance was relatively stable before the pandemic, declined substantially during COVID-19 due to activity restrictions, and showed signs of recovery after restrictions were lifted. However, the post-restriction recovery had not yet fully returned to pre-pandemic levels. Novelty: Providing empirical evidence on the comparative financial performance of tourism and aviation companies across pre-pandemic, pandemic, and post-restriction periods. The findings contribute to understanding corporate resilience and recovery strategies while offering insights for sustainable economic recovery in support of SDG 8 (Decent Work and Economic Growth).
PENGARUH DIGITALISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN PENGGUNAAN SISTEM SEBAGAI VARIABEL INTERVENING DI INDONESIA: Indonesia Ferdya Bayu Nugroho; Baldric Siregar; Miswanto; Frasto Biyanto
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.563

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi sistem perpajakan terhadap kepatuhan wajib pajak di Indonesia dengan menempatkan kemudahan penggunaan sistem sebagai variabel intervening. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada wajib pajak yang telah menggunakan layanan perpajakan digital. Jumlah responden dalam penelitian ini sebanyak 152 wajib pajak. Analisis data dilakukan untuk menguji pengaruh langsung digitalisasi sistem perpajakan terhadap kemudahan penggunaan sistem dan kepatuhan wajib pajak, serta menguji peran mediasi kemudahan penggunaan sistem dalam hubungan tersebut. Hasil penelitian menunjukkan bahwa digitalisasi sistem perpajakan berpengaruh positif dan signifikan terhadap kemudahan penggunaan sistem. Selain itu, digitalisasi sistem perpajakan juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kemudahan penggunaan sistem terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Lebih lanjut, kemudahan penggunaan sistem terbukti mampu memediasi secara parsial pengaruh digitalisasi sistem perpajakan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan kualitas digitalisasi perpajakan yang didukung oleh sistem yang mudah digunakan dapat mendorong kepatuhan wajib pajak secara lebih optimal. Penelitian ini memberikan implikasi bahwa pengembangan sistem perpajakan digital perlu diarahkan tidak hanya pada aspek modernisasi layanan, tetapi juga pada peningkatan kemudahan penggunaan sistem agar mampu meningkatkan kepatuhan wajib pajak.
Adaptasi Sosial Ekonomi Masyarakat terhadap Perubahan Kondisi Ekonomi di Kabupaten Puncak, Provinsi Papua Tengah Tandinus Murib; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i4.2044

Abstract

Economic transformation has encouraged indigenous communities in peripheral regions to strengthen their socio-economic adaptation in order to sustain their livelihoods. This study aims to examine the effects of external pressure and local social institutions on the socio-economic adaptation of communities in Puncak Regency, Central Papua, with community internal capacity acting as a mediating variable. A quantitative explanatory research design was employed using data collected from 200 respondents selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that external pressure, local social institutions, and community internal capacity have positive and significant effects on socio-economic adaptation. Community internal capacity also partially mediates the relationships between external pressure, local social institutions, and socio-economic adaptation. These findings highlight the importance of strengthening community capacity and local institutions to support adaptive and sustainable development policies in peripheral regions.
PENGARUH TRANSFORMASI DIGITAL DAN PENGGUNAAN QRIS TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN PERSEPSI KEMUDAHAN SEBAGAI VARIABEL MODERASI Vita Violita Lestari; Baldric Siregar; Frasto Biyanto
Juremi: Jurnal Riset Ekonomi Vol. 6 No. 1 (2026): Juli 2026
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan penggunaan QRIS terhadap perilaku manajemen keuangan mahasiswa serta menguji peran persepsi kemudahan sebagai variabel moderasi. Penelitian ini juga bertujuan untuk mengetahui apakah persepsi kemudahan mampu memperkuat hubungan antara transformasi digital dan penggunaan QRIS terhadap perilaku manajemen keuangan mahasiswa. Kemudian dengan menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pengguna aktif yang menggunakan QRIS dan sistem pembayaran digital. Analisis data dilakukan menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS. Hasil penelitian menunjukkan bahwa Penggunaan QRIS dan Transformasi Digital berpengaruh positif dan signifikan terhadap Perilaku Manajemen Keuangan, sedangkan Persepsi Kemudahan tidak berpengaruh signifikan. Selain itu, Penggunaan QRIS dan Transformasi Digital tidak terbukti memoderasi pengaruh Persepsi Kemudahan terhadap Perilaku Manajemen Keuangan.
Co-Authors Ferdya Bayu Nugroho Frasto Biyanto Miswanto Miswanto Petrus Kanisius Yosta Tandinus Murib Vita Violita Lestari