Garuda - Garba Rujukan Digital

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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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

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

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

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.

STRATEGIES FOR INDONESIAN SMES: EXPORT vs. PUBLIC PROCUREMENT IN THE POST-PANDEMIC ERA Fitriana; Ricky Agusiady; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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The Indonesian government plays an important role in developing strategies to support SMEs in facing export and public procurement challenges in the post-pandemic era. This abstract discusses the main obstacles faced by Indonesian SMEs in accessing export markets and public procurement, as well as effective risk management strategies to increase their participation. First, challenges such as competition with large companies, complex bureaucracy, and limited access to information and business networks hinder SMEs from participating in the public procurement process. Second, risk management strategies such as forming consortia, increasing capacity through training, and active promotion can help SMEs overcome these obstacles. Third, the government needs to increase support through pro-SME policies, technical training, market promotion and infrastructure improvements to create a conducive business environment for SMEs. In this way, Indonesian SMEs will be able to increase their contribution to economic growth and national competitiveness.

UNLOCKING INSIGHTS: ASSESSING THE IMPACT OF FINANCIAL INDICATORS THROUGH REGRESSION ANALYSIS Endang Ruchiyat; Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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This research aims to evaluate the influence of main financial indicators - net profit, debt to equity ratio (DER), revenue, and operational cash flow - on company financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE). Using a multiple linear regression model, data from 50 companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period was analyzed to identify the relationship between these independent variables and financial performance. The research results show that net profit, revenue and operational cash flow have a significant positive influence on the company's financial performance, while DER has a significant negative influence. The Adjusted R² values for the ROA and ROE models are 0.642 and 0.613 respectively, indicating that this model is able to explain around 64.2% and 61.3% of the variation in the company's financial performance. The F-Statistic which is significant at the 1% level indicates that the independent variables together have a significant effect on financial performance. These findings emphasize the importance of effective management of net profit, revenue and operational cash flow in an effort to improve the company's financial performance. On the other hand, companies need to be careful in using debt to maintain financial stability. Based on these results, companies are advised to improve operational efficiency, marketing strategies and cash flow management, as well as control the use of debt to maximize financial performance. Further research is recommended to consider the influence of external factors and other variables not included in this model, in order to gain a more comprehensive understanding of the factors that influence a company's financial performance.

STRATEGIES FOR INDONESIAN SMES: EXPORT vs. PUBLIC PROCUREMENT IN THE POST-PANDEMIC ERA Fitriana; Ricky Agusiady; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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

The Indonesian government plays an important role in developing strategies to support SMEs in facing export and public procurement challenges in the post-pandemic era. This abstract discusses the main obstacles faced by Indonesian SMEs in accessing export markets and public procurement, as well as effective risk management strategies to increase their participation. First, challenges such as competition with large companies, complex bureaucracy, and limited access to information and business networks hinder SMEs from participating in the public procurement process. Second, risk management strategies such as forming consortia, increasing capacity through training, and active promotion can help SMEs overcome these obstacles. Third, the government needs to increase support through pro-SME policies, technical training, market promotion and infrastructure improvements to create a conducive business environment for SMEs. In this way, Indonesian SMEs will be able to increase their contribution to economic growth and national competitiveness.

UNLOCKING INSIGHTS: ASSESSING THE IMPACT OF FINANCIAL INDICATORS THROUGH REGRESSION ANALYSIS Endang Ruchiyat; Fitriana; Ijang Faisal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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

This research aims to evaluate the influence of main financial indicators - net profit, debt to equity ratio (DER), revenue, and operational cash flow - on company financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE). Using a multiple linear regression model, data from 50 companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period was analyzed to identify the relationship between these independent variables and financial performance. The research results show that net profit, revenue and operational cash flow have a significant positive influence on the company's financial performance, while DER has a significant negative influence. The Adjusted R² values for the ROA and ROE models are 0.642 and 0.613 respectively, indicating that this model is able to explain around 64.2% and 61.3% of the variation in the company's financial performance. The F-Statistic which is significant at the 1% level indicates that the independent variables together have a significant effect on financial performance. These findings emphasize the importance of effective management of net profit, revenue and operational cash flow in an effort to improve the company's financial performance. On the other hand, companies need to be careful in using debt to maintain financial stability. Based on these results, companies are advised to improve operational efficiency, marketing strategies and cash flow management, as well as control the use of debt to maximize financial performance. Further research is recommended to consider the influence of external factors and other variables not included in this model, in order to gain a more comprehensive understanding of the factors that influence a company's financial performance.

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, INSTITUTIONAL OWNERSHIP DAN CONCENTRATED OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR BEI Raden Vina Nur Aprilia; Ricky Agustiady; Zainal Aripin; Fitriana Fitriana; Iqbal Rizki Maulana
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4093

Introduction: Tax avoidance remains an important issue because corporate tax avoidance practices may reduce potential state tax revenues. This study aims to examine the effect of capital intensity, inventory intensity, institutional ownership, and concentrated ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023.Methods: This research employs a quantitative approach using secondary data obtained from annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling and consisted of 86 companies, resulting in 258 firm-year observations. Tax avoidance is measured using the Cash Effective Tax Rate, and the data are analyzed using multiple linear regression with IBM SPSS Statistics version 25.Results: The results indicate that capital intensity, inventory intensity, institutional ownership, and concentrated ownership simultaneously have a significant effect on tax avoidance, with an F-statistic of 29.184 and a significance level of 0.000. Partially, capital intensity has a significant negative effect on Cash Effective Tax Rate with a significance level of 0.004, inventory intensity has a significant negative effect with a significance level of 0.005, and concentrated ownership has a significant negative effect with a significance level of 0.023. In contrast, institutional ownership has a significant positive effect on Cash Effective Tax Rate with a significance level of 0.005.Conclusion and suggestion: The study concludes that investment characteristics and ownership structures play an important role in influencing corporate tax avoidance. Capital intensity, inventory intensity, and concentrated ownership are associated with higher tax avoidance, while institutional ownership tends to reduce tax avoidance through stronger managerial monitoring. Therefore, companies are encouraged to strengthen corporate governance and manage assets and inventories effectively while maintaining tax compliance. The government, particularly the tax authority, is also encouraged to strengthen monitoring of companies with specific investment and ownership characteristics. Keywords: Tax Avoidance; Capital Intensity; Inventory Intensity; Institutional Ownership; Concentrated Ownership.

Carbon Tax, ESG and Green Economic Transition: A Literature Review Veronica Puspita Sari; R. Ricky Agusiady; Fitriana Fitriana
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3268

This study aims to examine the relationship between carbon taxation, Environmental, Social, and Governance (ESG) practices, and green economic transition through a semi-systematic literature review approach. The study employed secondary data obtained from Scopus-indexed publications collected using the Publish or Perish software during the 2023–2026 period. Using the keywords “carbon tax,” “green economy,” and “ESG,” the study identified 18 articles, of which 15 core articles were selected for analysis based on relevance and thematic suitability. The findings indicate that carbon taxation has evolved beyond a fiscal instrument into a strategic mechanism supporting low-carbon economic transformation, green innovation, and sustainability governance. ESG practices were also found to play an important role in improving corporate environmental accountability, stakeholder legitimacy, and sustainable business transformation. Furthermore, green innovation and sustainable finance were identified as important supporting components for accelerating green economic transition. However, several challenges remain, including greenwashing practices, regulatory inconsistency, industrial resistance, and technological limitations. This study contributes to the sustainability governance literature by integrating carbon taxation, ESG practices, and green economic transition into a comprehensive conceptual framework and providing future research directions related to climate governance and sustainable economic transformation.

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