Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Volatilitas Nilai Tukar terhadap Keputusan Investasi dan Pembiayaan pada Perusahaan Eksportir Andi Primafira Bumandava Eka; Srifatmawati Ahmad; Yuli Rahmini Suci; Rakhmat Rakhmat
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1231

Abstract

Volatilitas nilai tukar dapat menciptakan ketidakpastian yang signifikan dalam perencanaan keuangan perusahaan. Ketika nilai tukar berfluktuasi secara tajam, perusahaan menghadapi risiko nilai tukar (exchange rate risk), yang berpotensi mengurangi pendapatan ekspor atau meningkatkan biaya produksi yang bergantung pada input impor. Tujuan penelitian ini adalah untuk menganalisis pengaruh volatilitas nilai tukar terhadap keputusan investasi dan pembiayaan pada perusahaan eksportir. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan metode tinjauan pustaka. Pendekatan ini dilakukan dengan menelusuri, mengidentifikasi, mengkaji, dan mensintesis berbagai sumber literatur ilmiah, baik berupa artikel jurnal, buku teks, laporan institusi keuangan, maupun publikasi dari lembaga resmi yang relevan dengan topik penelitian. Berdasarkan hasil kajian literatur yang telah dilakukan, dapat disimpulkan bahwa volatilitas nilai tukar memiliki pengaruh signifikan terhadap keputusan investasi dan pembiayaan pada perusahaan eksportir. Ketidakpastian nilai tukar cenderung menciptakan risiko tambahan yang harus dihadapi perusahaan dalam perencanaan keuangan dan strategi ekspansi mereka.
Digital Transformation of Household Consumption and Tax Awareness: A Positivist Analysis of Information System Adaptation and Fiscal Participation for Nation-Building Sri Prilmayanti Awaluddin; Yuli Rahmini Suci; Emily Nur Saidy; Rustan DM; Andi Yunus
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.613

Abstract

This study aims to examine how the digital transformation of household consumption contributes to the formation of tax awareness and fiscal participation within the broader context of nation-building. The research is motivated by the increasing integration of digital payment systems, e-commerce platforms, and information systems into everyday household consumption, which fundamentally alters the visibility and traceability of economic activities. Employing a qualitative research approach based on a systematic literature study, this research synthesizes recent peer-reviewed studies, policy reports, and foundational theoretical works in the fields of digital economy, information systems, and public finance. The analysis is conducted through thematic content analysis to identify dominant patterns, conceptual relationships, and emerging insights related to digital consumption behavior, information system adaptation, and tax awareness. The results indicate that digitally mediated household consumption embeds fiscal information into routine economic activities, thereby fostering tax awareness as an experiential and cognitive outcome rather than solely a regulatory effect. Furthermore, adaptive and trustworthy information systems are found to mediate this process by enhancing transparency, reducing complexity, and strengthening voluntary fiscal participation. The key finding of this study is that digital transformation functions as an indirect yet powerful mechanism for reinforcing the social contract between households and the state, contributing to sustainable fiscal capacity and nation-building. This research provides a conceptual foundation for future empirical studies and offers strategic insights for policymakers in designing inclusive and citizen-centered digital fiscal governance.