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All Journal Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business 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
Co-Authors Ahmad Junaidi Amin, Musdar M Christari Lois Palit Eltie Christi Sandag H Herlina Hendrik ES Samosir Manullang, Rizal R. 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