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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Syntax Transformation jurnal syntax admiration ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Business and Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal Economic Management and Business Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fitriana Fitriana
Fakultas Ekonomi, University YPKP Sangga Buana Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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ANALYZING THE IMPACT OF INTEREST RATE CHANGES ON CONSUMER LOAN DEMAND AND BANK PROFITABILITY Zaenal Aripin; Fitriana; Faisal Matriadi
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:Interest rate changes represent fundamental monetary policy tools with profound implications for consumer borrowing and bank profitability through complex transmission mechanisms. Aims:This research analyzes the impact of interest rate fluctuations on consumer loan demand and bank profitability across different economic contexts. Research Method:Employing longitudinal mixed-methods design, we examined data from 25 banks over five years, incorporating quantitative lending analysis and qualitative consumer/executive insights. Results and Conclusion:1% rate increase corresponds to 12% decrease in loan applications, with mortgages most sensitive. Bank profitability shows complex relationships: 8% increase for diversified portfolios, 3% decrease for consumer-focused institutions. Contribution:The study contributes to monetary policy transmission theory and provides practical frameworks for optimizing product positioning and risk management across interest rate cycles. This study aims to analyze the effect of interest rate changes on consumer loan demand and the profitability of commercial banks. It seeks to identify patterns, establish causal relationships, and propose actionable insights for financial institutions.   Research Method: A mixed-method approach is adopted, employing both qualitative and quantitative data. Time-series analysis is conducted on historical data spanning the last two decades, incorporating macroeconomic variables and interest rate trends. In addition, surveys of consumer attitudes toward loans at different interest rate levels are analyzed to gauge demand sensitivity.   Results and Conclusion: Preliminary findings suggest a significant inverse relationship between interest rates and consumer loan demand. Banks experience increased profitability in periods of higher interest rates, although at the cost of potential market contraction. Lower rates generally boost consumer loan demand, but the effects on profitability are more nuanced, depending on the type of loan products offered.   Contribution: This research provides a comprehensive analysis of how shifts in interest rates influence consumer behavior and bank profitability. It contributes to a better understanding of how banks should tailor their lending strategies in response to rate changes and provides insights for policymakers on the broader economic implications of interest rate adjustments.  
TRANSFORMASI DIGITAL ADMINISTRASI PERPAJAKAN:LITERATURE REVIEW BERDASARKAN ARTIKEL YANG TERINDEKS SCOPUS Hesti Fauziah; Fitriana Fitriana; Rachmat Agus Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/avqkqc54

Abstract

Penelitian ini mengkaji transformasi digital dalam administrasi perpajakan melalui tinjauan literatur sistematis terhadap 13 artikel terindeks Scopus periode 2021-2025. Menggunakan protokol SPAR-4-SLR, studi ini menganalisis dampak teknologi digital seperti artificial intelligence, blockchain, e-invoicing, dan Tax Administration 3.0 terhadap efektivitas administrasi perpajakan. Hasil penelitian menunjukkan bahwa digitalisasi secara signifikan meningkatkan efisiensi operasional, transparansi, dan kepatuhan pajak melalui sistem monitoring real-time dan big data analytics. Implementasi teknologi digital terbukti mengurangi tax evasion, manipulasi pelaporan keuangan, serta menciptakan eksternalitas positif terhadap stabilitas pasar dan inovasi perusahaan. Keberhasilan transformasi digital dipengaruhi oleh kesiapan infrastruktur teknologi, kapasitas institusional, dan legitimasi sistem perpajakan. Negara berkembang menghadapi tantangan infrastruktur dasar, sementara negara maju fokus pada optimalisasi penggunaan data. Penelitian ini mengidentifikasi research gap terkait dampak jangka panjang digitalisasi terhadap perilaku strategis perusahaan dan dinamika ekonomi. Temuan ini memberikan kontribusi teoretis dalam memahami Technology Acceptance Model dan Diffusion of Innovation Theory dalam hal perpajakan digital, serta implikasi bagi pembuat kebijakan dalam merancang strategi transformasi digital yang efektif dan inklusif.
PEMETAAN RISET GLOBAL TENTANG PAJAK DIGITAL: ANALISIS BIBLIOMETRIK BERDASARKAN DATA SCOPUS Sulastri Sulastri; Rachmat Agus Santoso; Fitriana Fitriana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3019

Abstract

Introduction: The development of the digital economy has led to the emergence of an urgency to design a new taxation approach that can accommodate digital economy activities reasonably and effectively, thus giving rise to the concept of digital tax. This research aims to map the global literature related to digital taxation, identify key topics, and find novel opportunities for future research. Methods: The method used was a bibliometric analysis with the VOSviewer application on 49 Scopus-indexed articles for 2018–2025. Results: The mapping results show that the theme of "tax system" is still limited, opening up development opportunities by exploring new keywords, especially in geographical or institutional contexts such as the tax system in developing countries. The co-occurrence analysis produced six clusters with the interesting finding that there is an indirect relationship between tax avoidance and digital taxation. This phenomenon suggests that tax avoidance in the digital economy is more due to structural changes and global responses, such as the BEPS initiative, than digital tax policies. These findings can provide direction for future research in developing digital taxation literature. Keywords: Digital Tax, Digital Taxation, Tax Avoidance, Vosviewer, Scopus
Evolusi Penelitian Credit Scoring: Analisis Bibliometrik Tren, Kolaborasi, dan Artificial Intelligence Arief Budiman; Rachmat Agus Santoso; Fitriana Fitriana
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3252

Abstract

The rapid development of digital transformation, financial technology (fintech), and artificial intelligence has significantly reshaped credit assessment systems within the financial industry. Although research on credit scoring has grown substantially, comprehensive studies mapping the evolution of this literature remain limited. This study aims to examine the development of credit scoring research based on Scopus-indexed publications from 1976 to 2026 using a Biblioshiny-based bibliometric approach. The dataset was obtained through a systematic screening process, resulting in 447 articles that met the inclusion criteria. The analysis focuses on publication characteristics, international collaboration patterns, topic evolution, and the most influential documents in the field. The findings reveal that credit scoring research has experienced steady growth with an annual growth rate of 5.42% and increasing international collaboration. The United Kingdom, China, and the United States emerge as the leading contributors to the global literature. The trend topics analysis indicates a substantial shift from traditional statistical approaches toward the adoption of machine learning, deep learning, artificial intelligence, alternative data, and fintech. The novelty of this study lies in its comprehensive bibliometric mapping that integrates publication trends, scientific collaboration networks, topic evolution, and the transformation of artificial intelligence applications within credit scoring research over the last five decades. This study contributes theoretically to understanding the evolution of credit scoring literature and practically to the development of technology-based credit assessment systems.
Co-Authors Abang Firdaus Abdul Gani Sidqi Alfatah Alfatah Andityo Wahyu Juniarsyah Arief Budiman Asterina Indah Mufliha Asti Sri Anisa Ayu Laili Rahmiyati Bahrul Bahrul Didin Saefudin Didin Saepudin Dyah Kusuma Arnovita Enung Susilawati Faisal Matriadi Faisal Rahmat Farida Yulianty Farida Yuliati Farida Yuliati Farida Yuliati Farida Yuliaty Firman Perkasa Yudha Furqan Ramadhan Jazadi Haddan Dongoran Helmi Budhi Astuti Hesti Fauziah I Gusti Nyoman Trianantha Jaya Indriyani Astuti Nurachman Ine Aprianti Iskandar Ahmaddien Istahara Johan Erwin Panjaitan Kosasih Lena Ratu Ningsih Kowarin Marsel Pasaribu Matriadi, Faisal Maulana Ramadhan Mega Rianita Kartika Memen Kustiawan Memen Kustiawan Mita Sopriyanti Nanang Rustandi Nanang Rustandi Nazara, Desman Serius Oom Sri Hendari Rachmat Agus Santoso Rachmat Agus Santoso Rahmat Agus Santoso Rahmat Agus Santoso Richi Guali Padang Ricky Agusiady Rike Rankine Rocky Rocky Rosalina Cesilia Ruriyansi Santi Sandra Sasmita Trimoelya Kau Siti Solihat Sri Rochani Mulyani Sudharmawan Sudharmawan Sulastri Sulastri Sumeidi Kadarisman Tahmat Tahmat Taufan Nugroho Taufik Zulfikar Taufik Zulfikar Tita Tita Vip Paramarta Vip Paramarta Wahyu Wahyudin Zaenal Aripin Zakaria Kuswara