Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia IJBE (Integrated Journal of Business and Economics) Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Terapan Ekonomi dan Bisnis (JTEB) Riset Akuntansi dan Keuangan Indonesia
Ilham Nuryana Fatchan, Ilham Nuryana
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.
National Health Insurance (BPJS) in Indonesia: An Islamic Perspective on Value Creation, Engagement, and Satisfaction Achyani, Fatchan; Fatchan, Ilham Nuryana; Fatchan, Fuad Hudaya
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1491

Abstract

This study analyzes how the service quality of BPJS Health influences customer engagement (CustEngagement) and customer loyalty (CustLoyalty) in the context of PKU Muhammadiyah Hospital in Indonesia, with patient satisfaction as the main mediator. Using primary data from 296 BPJS inpatient respondents at PKU Muhammadiyah Hospital that collaborates with BPJS, the CARTER model (Compliance, Assurance, Reliability, Tangible, Empathy, Responsiveness) combined with satisfaction and engagement dimensions is analyzed using PLS-SEM.The main results show that the paths from Satisfaction to CustEngagement and Satisfaction to CustLoyalty are positively significant (coefficients of approximately 0.272–0.307; t-statistics > 3.5; p < 0.05), confirming that higher patient satisfaction directly increases the level of engagement and the tendency toward loyalty to health service facilities. On the other hand, Responsiveness acts as the primary driver of satisfaction (coefficient to Satisfaction ≈ 0.897; t = 2.967; p = 0.003), which in turn enhances CustEngagement and CustLoyalty through the mediating role of Satisfaction.The other dimensions (Assurance, Compliance, Empathy, Reliability, Tangible) do not show a significant direct effect on Satisfaction or CustEngagement in this model, indicating that the BPJS context at PKU Muhammadiyah Hospital may require additional mediators/moderators or sharper indicators. Contextually, these findings instead highlight the importance of strengthening the responsiveness dimension and harmonizing it with values of empathy, friendliness, and justice grounded in sharia principles in every service interaction. A responsive yet warm and fair approach is expected to enrich patients’ experiences, foster feelings of being valued and trusted, and ultimately strengthen their attachment and loyalty to PKU Muhammadiyah Hospital.
Co-Authors Alda Puspitawati Alfalisyado Alfalisyado, Alfalisyado Arsanti, Pingkhan Mutia Dewi Candra Kusuma Wardana, Candra Kusuma Dimas Adrian Dwi Winarni Fadillah Dea Rindiyani Fajar Kholillulloh Farras, Putri AMumtahana Gladhias Wilujeng Fatchan Achyani Fatchan, Fuad Hudaya Fauzan, F Hafez Nizamuddin Salim Hilda Kamasya Aura Febriani Irawan Randikaparsa Kharismasyah, Alfato Yusnar Laila Oshiana Fitria Azizah Luthfi Zamakhsyari Muhammad Abdul Aris Najhitta Caesario Titan Farras Pramurindra, Rezky Princess Fatihatu Rahmatika Putri Assani Rohmatus Sa’adah Randikaparsa, Irawan Rina Trisnawati Wijayanti, Arlinda Zamakhsyari, Luthfi