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All Journal Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekonomi Jurnal Ilmiah Produktif Jurnal Ilmiah Produktif Journal of Economics and Management Scienties
Clara NM. Rotinsulu
Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Financial Inclusion Through Digital Banking: Bridging the Gap for Underserved Communities Rotinsulu, Clara Neltje Meini; Murniati, Sitti; Herlina, H
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.97

Abstract

This study presents a systematic literature review examining the role of digital banking in advancing financial inclusion among underserved communities. Drawing upon 81 peer-reviewed articles published between 2015 and 2024, the research explores how mobile banking, fintech platforms, and agent-based banking models contribute to overcoming traditional barriers to financial access. The review identifies critical enablers such as digital infrastructure, regulatory innovation, financial literacy, and inclusive technology design. It also uncovers persistent challenges including the digital gender divide, lack of digital trust, and socio-economic disparities. Cross-regional analysis reveals that countries with integrated strategies—combining digital financial services with education, policy coherence, and user-focused design—achieve more equitable outcomes. The study concludes that while digital banking offers substantial promise, its success in promoting financial inclusion requires a supportive ecosystem and inclusive implementation tailored to local contexts.
PENGARUH INSENTIF PAJAK DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE Rotinsulu, Clara Neltje Meini; Samosir, Hendrik ES; Renaldi, Vikky; Manullang, Rizal R.; Tawil, Muhamad Risal
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12531

Abstract

Wajib pajak tidak hanya berasal dari pekerja dan pemilik usaha besar, namun kini juga merambah pada sektor UMKM karena kontribusinya terhadap PDB yang cukup besar. Dalam mengembangkan usahanya, tidak sedikit UMKM yang telah bergerak pada e-commerce yakni bisnis berbasis teknologi internet sehingga dapat menunjang penjualannya. Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak dan tingkat pendapatan terhadap kepatuhan wajib pajak UMKM E-commerce. Hasil penelitian menunjukahn bahwa insentif pajak dan tingkat pendapatan berpengaruh kepatuhan wajib pajak UMKM E-commerce. Kata Kunci: Insentif Pajak, Tingkat Pendapatan, Kepatuhan Wajib Pajak, UMKM E-commerce
Pengukuran Kinerja Keuangan Berbasis Economic Value Added Pada Perusahaan Sektor Makanan dan Minuman: Measurement of Financial Performance Based on Economic Value Added in Food and Beverage Companies Rotinsulu, Clara Neltje Meini; Bidullah, Taufik; Husen, Sri Rahayu
Jurnal Ilmiah Produktif Vol. 13 No. 2 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i2.1295

Abstract

This study aims to measure the financial performance of food and beverage companies based on the Economic Value Added (EVA) approach from an internal management perspective. A descriptive quantitative method is employed using secondary data derived from companies’ financial statements obtained from the Indonesia Stock Exchange and official corporate websites. The analysis utilizes operating profit, tax expense, capital structure, and cost of capital components to calculate Net Operating Profit After Tax, Weighted Average Cost of Capital, and EVA. The results indicate that food and beverage companies are able to generate positive EVA values, although fluctuations are observed. These fluctuations suggest that economic value creation is influenced by operational performance dynamics and capital efficiency. The findings provide managerial implications for evaluating financial performance and supporting value-oriented decision making.
PENGARUH STRUKTUR MODAL YANG DIPROKSIKAN DENGAN DER, DAR, DAN LTDER TERHADAP EARNING PER SHARE (EPS) Rotinsulu, Clara Neltje Meini
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2072

Abstract

This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER), on Earnings Per Share (EPS) in companies listed on the Indonesia Stock Exchange (IDX). Capital structure is one of the important financial decisions that can affect a company's financial performance and the level of profits received by shareholders. EPS was chosen as the dependent variable because it reflects earnings per share, which is a primary concern for investors in making investment decisions. This study uses a quantitative approach with a causal associative method. The data used are secondary data in the form of annual financial reports of companies listed on the IDX during the study period. The sampling technique was carried out using purposive sampling, while the data analysis technique used multiple linear regression analysis preceded by descriptive statistical tests and classical assumption tests. The results of the study indicate that the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long-Term Debt to Equity Ratio (LTDER) each partially influence Earnings Per Share (EPS). This finding indicates that a company's capital structure policy, both in terms of total debt and long-term debt, plays a significant role in determining earnings per share. Therefore, optimal capital structure management is necessary for companies to improve financial performance and shareholder welfare.
Produktivitas Aparatur Administratif dalam Perspektif Kapabilitas Kerja Individual pada Pemerintah Daerah Kabupaten Banggai: Administrative Apparatus Productivity from the Perspective of Individual Work Capability in Banggai Regency Government Rotinsulu, Clara Neltje Meini; Makahinda, Feronika Angelina
Jurnal Ilmiah Produktif Vol. 14 No. 1 (2026): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v14i1.1380

Abstract

This study aimed to analyze administrative apparatus productivity from the perspective of individual work capability at the General Affairs Division of the Banggai Regent Office. The study used a quantitative approach with a saturated sample of 35 employees. Data were collected using a Likert-scale questionnaire and analyzed through simple linear regression, correlation, coefficient of determination, and t-test. The results showed the regression equation Y = 22.798 + 0.173X, a correlation coefficient of 0.245, an R Square of 0.056, and a p-value of 0.178. These findings indicate that individual work capability had a positive but weak and statistically insignificant relationship with apparatus productivity. Individual work capability explained only 5.6% of productivity variation; therefore, administrative apparatus productivity should be understood as an interaction among individual capability, work systems, leadership, motivation, discipline, and technological support. This article emphasizes the need to strengthen public human resource management beyond employee capability development toward improving administrative work governance.
Co-Authors Ahmad Junaidi Amin, Musdar M Bidullah, Taufik Christari Lois Palit Eltie Christi Sandag H Herlina Hendrik ES Samosir Husen, Sri Rahayu Makahinda, Feronika Angelina Muhamad Risal Tawil Muhammad Rinaldi Muhammad Sani Kurniawan Murniati, Sitti Musdar M Amin Nuryati Solapari PA. Andiena Nindya Putri Pratiwi, Ananta Dian Puspita Dewi Renaldi, Vikky Rizal R. Manullang Samosir, Hendrik ES Samuel PD Anantadjaya Tandiawan, Vira Vikky Renaldi Vira Tandiawan Yusnita Fitarini Sibay