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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) Ekonomi dan Bisnis Jurnal Doktor Manajemen (JDM) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Jurnal Abdimas Kartika Wijayakusuma Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service Jurnal Lemhannas RI Journal Research of Social Science, Economics, and Management DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review Proceeding International Annual Conference Economics, Management, Business, and Accounting
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Key Financial Performance Comparative Analysis of Conventional Rural Banks and Islamic Rural Banks in Indonesia during the Covid-19 Pandemi Ken Paramita Aryana; Lucky Nugroho; Yananto Mihadi Putra
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

During the Covid-19 pandemic, all industrial sectors including banking experienced a slowdown. Therefore, this article aims to analyze the key financial indicators of Conventional Rural Bank (CRB) and Islamic Rural Bank (IRB) during the Covid-19 pandemic. The key financial indicators include Capital Adequacy Ratio (CAR), Return on Asset (ROA), Operating Expense Ratio (OER), NonPerforming Loan/Finance (NPL/NPF), and Loan/Finance Deposit Ratio (LDR/FDR). The method used in this research is comparative descriptive statistics with the observation period of January 2019 to December 2020. Based on the results of the study, during the Covid19 pandemic, the OER ratio in CRB and IRB also decreased due to a slowdown in operating income which was contracted due to the Covid-19 pandemic. Both CBR and SBR experienced an increase in credit/financing risk and non-performing loan/financing (NPL/NPF) during the Covid-19 pandemic. As well as the LDR ratio in the CRB and FDR in the IRB has decreased its ability to meet the demand for credit/financing by using total assets owned. The performance of CRB from the aspect of capital adequacy (CAR) is better than IRB. However, IRB has better the effectiveness of using its assets to generate income which is shown in the ROA ratio that higher than CRB. IRB can be more resilient to crises because it can adapt to situations and is more flexible. Islamic finance does not recognize interest, so it can survive interest rates that fluctuate.
The Effect of Firm Size, Profitability, and Leverage on Effective Tax Rate: Evidence from Consumer Goods Manufacturing Firms Listed on the Indonesia Stock Exchange (2021–2024) Rachmad Dwi Riyanto; Yananto Mihadi Putra
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.127

Abstract

The effective tax rate (ETR) is a key indicator used to evaluate the actual tax burden borne by companies relative to their pre-tax profits. In many cases, ETR is found to be lower than the statutory tax rate, indicating the presence of lawful tax planning strategies or even tax avoidance practices within the boundaries of regulation. This study aims to examine the effect of firm size, profitability, and leverage on ETR in manufacturing companies within the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A purposive sampling method was used to select 21 companies that met the criteria of consistent audited financial reporting, positive pre-tax income, and complete data availability. The research applied a quantitative approach with multiple linear regression analysis using EViews software. The results indicate that firm size, profitability, and leverage each have a significant negative effect on ETR. These findings suggest that corporate fiscal efficiency is largely determined by internal factors, and legal tax planning is an integral part of financial policy aimed at minimizing tax burdens while complying with prevailing regulations. The study contributes to the understanding of how firm characteristics influence tax strategies, providing insights for policymakers and practitioners in designing effective corporate tax policies.
Sustainable Marketing, Corporate Risk, and Financial Value: A Bibliometric Analysis of Research Development, Knowledge Structure, and Future Directions Mahayanti Fitriandari; Ade Maharini Adiandari; Yananto Mihadi Putra; Lucky Nugroho
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1680

Abstract

Sustainable marketing has evolved from an environmental communication approach into a strategic organizational capability that integrates sustainability principles with long-term business performance. Despite the growing body of literature, the relationships among sustainable marketing, corporate risk, and financial value remain fragmented, with limited understanding of their intellectual structures and research trajectories. This study aimed to analyze research development, identify the knowledge structure, and propose future research directions concerning sustainable marketing, corporate risk, and financial value. A bibliometric performance analysis and science mapping approach were employed using 156 English-language articles and review papers indexed in the Scopus database from 2000 to 2026. The analysis examined publication trends, citation performance, influential authors, journals, countries, keyword co-occurrence, thematic evolution, and co-citation networks. The findings revealed a substantial increase in publications after 2019, indicating growing scholarly interest in the field. Five major thematic clusters were identified, emphasizing sustainability-driven performance, strategic green marketing, responsible supply chains, financial performance mechanisms, and firm value supported by green technologies. However, the literature remains predominantly focused on broad firm-performance indicators, while corporate risk and specific financial value measurements remain relatively underexplored. The study concludes that sustainable marketing should be regarded not only as a strategy for enhancing competitive advantage and financial performance but also as an organizational capability for mitigating corporate risk and strengthening long-term resilience. Future research should employ more precise financial indicators and integrate risk-oriented perspectives to provide a deeper understanding of sustainable value creation.
Digital Financial Inclusion and Sustainable MSME Resilience in Indonesia’s Asta Cita Agenda: A Structured Narrative Review Yananto Mihadi Putra; Volkhonova Mariya Igorevna; Ade Maharini Adiandari
Jurnal Lemhannas RI Vol. 13 No. 3 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i3.1369

Abstract

Purpose: This review examines how digital financial inclusion strengthens the resilience of micro, small and medium enterprises (MSMEs) and its relevance to Indonesia’s Asta Cita development agenda and economic resilience. It focuses on how access to digital financial services develops into organisational capabilities that help MSMEs withstand disruption, adapt to change and sustain long-term viability. Design/methodology/approach: The study uses a structured narrative review of peer-reviewed literature published between 2016 and 2025 from Scopus, Web of Science, ScienceDirect, Emerald Insight and SpringerLink, supported by selected Google Scholar studies and Indonesian policy documents. The review synthesises evidence on mechanisms, capabilities, resilience outcomes and boundary conditions. Findings: The review identifies four mechanisms: liquidity access, transactional visibility, managerial information and ecosystem connectivity. These mechanisms foster absorptive, adaptive and transformative resilience when MSMEs develop sensing, seizing and reconfiguring capabilities. Their effectiveness depends on digital literacy, affordability, trust, infrastructure, institutional support, consumer protection and regulatory readiness. Originality/value: The review develops a capability-conversion framework explaining why similar digital financial technologies produce different resilience outcomes. It links firm-level capability development with Asta Cita priorities and demonstrates its relevance to inclusive economic resilience and sustainable national development.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Adib Faishol Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Amelia, Fatimah Rizky Ana Farida Sahara Andi Adriansyah Andri Budiwidodo Andriany, Dessy Anees Janee Ali Anees Janee Ali Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo benget rotua sihotang Boma, Kukuh Dwi Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Dharma, Robby Dina Monalisa Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Fardinal, Fardinal Fatikhah Romadhona Febrina Mahliza Firman Fauzi Firmansyah, Afandi Fitra Roman Cahaya Fransisca Listyaningsih Utami Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy Hosam Alden Riyadh A.Alazeez I Gusti Ayu Arwati Ildiko, Orban Indra Siswanti Irwan Harefa Iwan Harefa Izzat, Fadjar Hibbatul Julpri Andika Ken Paramita Aryana Lenny Christina Nawangsari Leriandri Ayuni Lin Oktris Lucky Nugroho M Hidayat Mahayanti Fitriandari Mahroji, Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf Maulana, Goffari Mawatish Aina Asmi Hasan Minanari Mohamad Torik Langlang Buana Mudita, Mudita Muhammad Rudiyanto Mustikasari, Fanie Muthia Rahayu Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putri Permata Sari Putriranti, Reyfira Rachmad Dwi Riyanto Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rena Renata Melanda Rhea Silva Aliifah Rista Bintara Riswari Asri Rabbani Riyadi, Yongki Rizki Briandana Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Safira Safira Sahara, Ana Farida Salsabila Prameswari Sandy Sandy Sari, Apri Lynia Setiawan, Audita Sidik, Yusuf Samil Soeharjoto, Soeharjoto Surender Mor Triyani Budyastuti Tunjung Atmadi Volkhonova Mariya Igorevna Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima Zendi Iklima