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All Journal PASAI JOURNAL OF ECONOMIC SCIENCE JRMSI - Jurnal Riset Manajemen Sains Indonesia International Journal of Supply Chain Management JIKA: Jurnal Ilmu Keuangan dan Perbankan E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Qualitative Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Visioner & Strategis Jurnal Malikussaleh Mengabdi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Jummaini
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh, Aceh
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Financial Technology and its impact on Banking Financial Performance in Indonesia Anggya Sophia Imannisa; Ghazali Syamni; Jummaini Jummaini; Husaini Husaini; Rico Nur Ilham; Darmawati Muchtar Muchtar
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.17769

Abstract

Return on Assets (ROA), the main measure of profitability, is used in this study to investigate how the use of financial technology affects the financial performance of Indonesian banking institutions. Four Fintech variables—the Quick Response Code Indonesian Standard (QRIS), ATMs, internet banking, and mobile banking—were examined. Ten commercial banks' secondary data for the 2022–2024 timeframe were used quantitatively using panel data regression, combining cross-sectional and time series dimensions. With statistical inference utilizing the F-test, t-test, and coefficient of determination, the Fixed Effect Model (FEM) was selected as the most suitable model based on the Chow and Hausman tests. The findings demonstrate that ROA is significantly and negatively impacted by mobile banking, whereas internet banking and QRIS have positive and significant effects. ATM usage was found to be insignificant. Overall, Fintech adoption positively influences financial performance, highlighting the need for effective strategies to maximize technological benefits while managing operational costs. Keywords: financial; technology; performance; banks; Indonesia
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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

Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City Muhammad Fahmi Hilfandi; Rico Nur Ilham; Marzuki Marzuki; Jummaini Jummaini; Rusydi Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i1.10

Abstract

This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.
THE INFLUENCE OF COGNITIVE FINANCE, FINANCIAL LITERACY, FINANCIAL PLANNING, AND FINANCIAL SATISFACTION ON STOCK INVESTMENT BEHAVIORAL INTENTIONS (Case Study of Young Entrepreneurs in Lhokseumawe City) Chiril Akhyar; Ulya Alfajri; Ristati; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.143

Abstract

This research aims to determine the influence of cognitive finance, financial literacy, financial planning, and financial satisfaction on behavioral intentions to invest in shares. The research method used in this research is quantitative research. The population in this research is young entrepreneurs from Lhokseumawe City who intend to invest in shares, by taking a sample of 96 respondents using a purposive sampling technique. The data collection method in this research is by distributing questionnaires online and directly to young entrepreneurs in Lhokseumawe City. The data analysis used is multiple linear regression. The aim of this research is to find out how much young entrepreneurs in Lhokseumawe City invest in shares. This data was obtained after distributing questionnaires to young entrepreneurs whose criteria had been determined. The research results show that partially the cognitive financial variables and financial satisfaction have a significant effect on the behavioral intention to invest in shares by young entrepreneurs in Lhokseumawe City, while the variables financial literacy and financial planning do not significantly influence the behavioral intention to invest in shares. Based on the research results, the most dominant variable is cognitive finance, which greatly influences young entrepreneurs in Lhokseumawe City to invest in shares.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN CONSUMER INDUSTRY SECTOR COMPANIES LISTED ON THE IDX Ravina; Chairil Akhyar; Darmawati Muchtar; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.205

Abstract

The rapid development of the consumer goods industrial sector in Indonesia, especially in an economic context driven by high demand for consumer goods, makes this sector very important for national economic growth. This research aims to analyze the influence of financial ratios on profit growth in consumer industry sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The variables analyzed include profitability, liquidity, solvency and activity. The research method used is quantitative with a purposive sampling technique, with panel data that combines cross-section and time series data. The research results show that profitability (ROA), liquidity (CR), and activity (TATO) have a positive and significant effect on profit growth, while solvency (DAR) has a negative and insignificant effect. This research provides insight into the importance of managing financial ratios to increase company profit growth in the consumer industrial sector.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI Zaufani Putri Khairun; Jummaini; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.214

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF PROFITABILITY, COMPANY GROWTH, BUSINESS RISK, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY IN SUB-MINING COMPANIES COAL SECTOR LISTED ON THE IDX Heri Susan; Jummaini; Marzuki; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.263

Abstract

This study aims to determine the effect of profitability, company growth, business risk, managerial ownership, and institutional ownership on debt policy in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data from 16 mining companies listed on the Indonesia Stock Exchange. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results of the study indicate that profitability has a positive and significant effect on debt policy in coal mining companies listed on the Indonesia Stock Exchange. Company growth has a positive and significant effect on debt policy. Business risk has a negative and significant effect on debt policy. Managerial ownership has no significant effect on debt policy. Institutional ownership has no significant effect on debt policy. Overall, profitability, company growth, business risk, managerial ownership, and institutional ownership have a positive and significant effect on debt policy.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE IDX Intan Ulia; Jummaini; Ghazali Syamni; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20519646

Abstract

This research is to look at the influence of profitability, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. 2017-2021 period. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained 34 companies. The data analysis technique in this research uses the Panel Data Regression method with the Eviews 10 software tool. This type of research is quantitative research. The data used in this research is secondary data. The data collection technique used in this research using the documentation method was carried out using annual financial report data from manufacturing companies listed on the Indonesian stock exchange. The research results found that the profitability and leverage variables had no effect on tax avoidance, and the company size variable had a positive and significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.
THE IMPACT OF GREEN FINANCE, ENVIRONMENTAL PERFORMANCE, INFLATION, AND ACTIVITY RATIOS ON FIRM VALUE: EVIDENCE FROM THE INDONESIA STOCK EXCHANGE. Yuda Ramadan; Husaini; Nurhasanah; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.305

Abstract

This study aims to analyze the effect of green finance, environmental performance, inflation, and activity ratios on firm value. The population of this study consists of 84 food and beverage companies. The sampling method used in this study is purposive sampling, resulting in a sample of 15 food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs secondary data obtained from the annual financial statements of the companies. The data analysis method uses a panel data regression approach processed using EViews 12 software. The results of this study indicate that partially, green finance, inflation, and total asset turnover do not have a significant effect on firm value. However, environmental performance has a positive and significant effect on firm value. Simultaneously, green finance, environmental performance, inflation, and total asset turnover do not have a significant effect on firm value.
Co-Authors Ahmad Zubair Aiyub Aiyub Akhyar, Chairil Anggya Sophia Imannisa AR, Khairina Ari Maulana Arsya Ardana Asnawi Asnawi Chiril Akhyar Chiril Akhyar Darmawati Darmawati Muchtar Darmawati Muchtar Muchtar Darmawati, Darmawati Darmawati Dellusiani Dellusiani Dwi Selvi Wulandari Dwi Selvi Wulandari Fadhli Fadhli Fahmi Hilfandi, Muhammad Faisal Faisal Fitri Almuka Rahmah Ghazali Syamni Ghazali Syamni Ghazali Syamni Hasan Basri Hasibuan, Ahmad Fauzul Hakim Hendra Raza Heri Susan Heri Susan Hijri Juliansyah Husaini Husaini Husaini Husaini Intan Ulia Intan Ulia Iqbaal Fauzi Pakpahan Khairina AR. Lala Merlita Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Melisa Melisa Miladi Sutanti Muchtar, Darmawati Muhammad Fahmi Hilfandi Muhammad Zahrul Fuadi Mutaqqien Mutaqqien Nadia Amanda Nasir Azis Naufal Bachri, Naufal Naz’aina Nurazmi Nurfazilah, Nurfazilah Nurfazilah Nurhasanah Nurhasanah Nurhasanah, Nurhasanah Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Putri Maharani Rahmaniar Rahmaniar, Rahmaniar Rani Manik Rara Hayu Clarissa Rasyimah Rasyimah Rasyimah Rasyimah Rati Pratiwi Ravina Ravina Reja Azwani Rico Nur Ilham Riga Sanjaya Ririn Ariani Ristati Ristati Rusydi Rusydi Rusydi Rusydi Said Musnadi Ulfa Dilla Amalia Ulya Alfajri Ulya Alfajri Wahyuddin, Wahyuddin Wahyuddin Wardhiah Wardhiah Wardhiah Wardhiah, Wardhiah Yanita Yuda Ramadan Yuda Ramadan Zaufani Putri Khairun Zaufani Putri Khairun Zikri Muhammad Zulfan Zulfan Zulfan, Zulfan Zulfan Zulham Zulham Zuraida, Zuraida Zuraida