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Rudi Sanjaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peran Digitaliasi dalam Membangun Literasi Inklusi Pasar Modal Novita Hajar; Alfathisya Regina Putri Bahri; Rudi Sanjaya
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 4 (2024): November: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i4.4124

Abstract

Digitalization has played a significant role in improving capital market inclusion literacy in Indonesia. In the era of digital transformation, financial literacy is an important element for people to manage their finances wisely and maximize the use of investment products. This study aims to examine how digitalization affects people's investment behavior through increasing financial literacy and accessibility of financial services. Using a literature study method, this article collects information and data from various sources to explore the impact of digitalization on investment behavior. The results show that financial literacy allows people to understand the risks and opportunities in the capital market, while financial inclusion ensures easier access to financial services. Digitalization accelerates investment adoption, especially among people who were previously less educated about the capital market.
Financial Apps sebagai Media Edukasi Literasi Manajemen Keuangan Dominika Dora Soge; Novi Wijayanti; Nur Annisa; Rudi Sanjaya
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 4 (2024): November: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i4.4128

Abstract

In this digital era, in carrying out their activities humans will not be able to be separated from the use of technology that can help humans in completing their tasks or help humans meet their needs more easily, including the people of Indonesia. The low awareness of Indonesian people in terms of financial literacy will certainly have an impact on their ability to manage finances. This study aims to analyze the role of Financial Apps as a medium of financial management literacy education. The use of Financial Apps is increasingly widespread and provides convenience for people in managing finances. Through a literature study, this research reveals that financial literacy has a high relevance to financial management skills. Individuals with good financial literacy tend to be wiser in planning, managing and controlling their finances. In this case, Financial Apps play an important role in improving financial literacy by providing features that make it easier for users to record transactions, create financial reports, and analyze financial performance.
Peran Edukasi Literasi Keuangan dalam Mengatasi Budaya Berhutang dan Gagal Bayar pada Pinjaman Online Naela Farkhati; Syifa Rasyiqa; Rudi Sanjaya
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 4 (2024): November: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i4.4163

Abstract

The phenomenon of online loans has increased significantly in Indonesia, presenting its own challenges for the community in terms of financial management. One of the impacts of the rise of online loans is the emergence of an unhealthy debt culture, where many people are trapped in a debt pattern that is difficult to control, leading to default. This study aims to examine the role of financial literacy as an important factor in overcoming the culture of excessive debt and reducing the number of defaults on online loans. The method used in this study is a literature review that focuses on data from other relevant document sources and those that use online loan services. The results of the study show that financial literacy education can provide the community with a better understanding of financial risks and responsibilities, as well as encourage wiser behavior in making financial decisions.
Dampak Digitalisasi Pembayaran QRIS terhadap Budaya Perencanaan Keuangan Gen-Z Resti Agustini; Nurulita Syafrida; Rudi Sanjaya
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 4 (2024): November: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i4.4285

Abstract

Digitalization in the payment system has brought significant changes in people's behavior, including among generation Z (Gen-Z). One of the most prominent innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and accessibility in transactions. This study aims to analyze the impact of implementing QRIS payments on the financial planning culture of Gen-Z, known as the digital native generation. This study uses a quantitative approach with a survey method on a number of respondents from Gen-Z. The results of the study show that the use of QRIS has positive and negative impacts on their financial planning habits. On the one hand, QRIS makes it easier to manage daily financial transactions, such as automatic recording and easy cashless payments. On the other hand, this convenience also has the potential to increase consumptive behavior due to too fast access and minimal direct control over spending. This study highlights the importance of financial education to increase Gen-Z's awareness in using technology wisely to support better financial planning.
Tantangan Etika Di Era Digital Banking Dan Financial Technology: Implikasi Terhadap Kepercayaan Nasabah Dan Keberlanjutan Industri Perbankan Muhammad Irfan; Rudi Sanjaya; Raehan Ali; Muhammad Inayatulla; Egie Fahrizal; Aditya Pratama
Jurnal Manajemen Bisnis Digital Terkini Vol. 3 No. 3 (2026): Juli: Jurnal Manajemen Bisnis Digital Terkini
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumbidter.v3i3.1375

Abstract

The rapid development of Financial Technology (FinTech) and Digital Banking has transformed the financial services industry by providing more efficient, accessible, and innovative services. However, the increasing dependence on digital technology has raised various ethical challenges related to data privacy, cybersecurity, transparency, accountability, and consumer protection. This study aims to analyze ethical issues arising in digital banking and financial technology and examine their implications for customer trust and the sustainability of financial institutions. The research employs a qualitative approach through a literature review of scientific journals, books, regulations, and official reports published between 2019 and 2025. The findings reveal that data misuse, cyber threats, algorithmic bias, and inadequate disclosure of digital financial services remain significant ethical concerns. Furthermore, ethical governance plays a crucial role in maintaining customer trust and institutional reputation. The study concludes that technological innovation must be accompanied by strong ethical frameworks, regulatory compliance, and responsible digital governance to ensure sustainable growth in the digital financial ecosystem.
Analisis Laporan Arus Kas, Operasi, Investasi, dan Pendanaan pada PT Pertamina (Persero) Tbk Periode 2016–2024 Galih Wiguna; M. Hafiz Sayidil; Rudi Sanjaya; Pinkan Febriana M.
Jurnal Pemimpin Bisnis Inovatif Vol. 3 No. 3 (2026): Juli : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v3i3.1377

Abstract

This study aims to analyze the financial performance of PT Pertamina (Persero) through cash flow statements covering operating, investing, and financing activities during the 2016–2024 period. The study employs a quantitative descriptive method with a financial statement analysis approach using secondary data obtained from the company’s annual reports. The analysis focuses on cash flow patterns and cash flow ratios to evaluate the company’s liquidity, investment policy, and funding strategy. The results indicate that operating cash flow fluctuated throughout the observation period but consistently became the primary contributor to maintaining the company’s liquidity and operational sustainability. Investing cash flow showed consistently negative values, reflecting the company’s commitment to long-term asset expansion and business development. Meanwhile, financing cash flow experienced significant fluctuations, indicating the company’s dynamic strategy in fulfilling funding requirements through debt and equity instruments. Furthermore, the cash flow ratio analysis revealed that three financial ratios were categorized as good, while two ratios were considered less optimal. Overall, the company demonstrated a relatively healthy financial performance supported by positive operating cash flow patterns, despite still facing challenges in managing investment efficiency and financing structure. These findings indicate that PT Pertamina (Persero) has maintained stable financial fundamentals and sustainable cash flow management during the research period.
Pajak Penghasilan di Indonesia : Peraturan dan Perhitungan Sagita Nurul Adzani; Ola Maria; Rudi Sanjaya; Komaruddin Komaruddin
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2376

Abstract

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.
Analisis Kontribusi Pajak Negara dan Pajak Daerah terhadap Pendapatan Negara dan Kemandirian Fiskal Daerah di Indonesia Suci Ramadhani; Rudi Sanjaya; Deni Husni Maulana; Kayla Nazwa Syabila
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2404

Abstract

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.
Analisis Implementasi PPh Pasal 4 Ayat (2) dan Implikasinya terhadap Manajemen Keuangan pada PT. Ciputra Development Tbk Tahun 2024 Ainun Niswati; Rudi Sanjaya; Rindi Kartika; Jefin Kristenson
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2365

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 4 Paragraph (2) and its implications for financial management at PT Ciputra Development Tbk (CTRA) in 2024. The study used a qualitative approach using documentation study techniques on the company's consolidated financial statements and relevant tax regulations. The results indicate that the Final Income Tax burden of IDR 311.89 billion significantly impacted the company's cost structure and cash flow. Differences in Final Income Tax rates in the real estate, property rental, and construction services business segments require accurate income classification and integrated tax administration management. The implementation of the Unified e-Bupot system has been proven to improve tax administration efficiency and minimize the risk of data discrepancies with the Directorate General of Taxes. In addition, the company implemented a tax dispute mitigation strategy by strengthening documentation and legal approaches. This study implies that the integration of tax management, information technology, and good corporate governance is a critical factor in maintaining tax compliance and the stability of the financial performance of property companies.
Pengaruh Pengenaan Pajak atas BKP dan JKP terhadap Barang Impor dan Platform Digital dalam Ekonomi Indonesia Jasmine Septiani; Siti Khairunnisa; Rudi Sanjaya; Ryan Hadi Putra
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2386

Abstract

This study aims to analyze the effect of taxation on Taxable Goods (Barang Kena Pajak/BKP) and Taxable Services (Jasa Kena Pajak/JKP) on imported goods and foreign digital platforms in Indonesia’s economic activities. The research was conducted using a qualitative descriptive approach through a literature review of tax regulations, scientific journals, books, and other relevant secondary data sources. The findings indicate that the imposition of Value Added Tax (VAT) on imported goods contributes to increasing state revenue and regulating the flow of imported products, while also encouraging consumers to consider domestic products due to higher import costs. Meanwhile, the implementation of VAT on foreign digital services through the Electronic Commerce (PMSE) scheme has expanded the tax base in the digital economy, increased government revenue, and promoted fair competition between foreign digital companies and domestic businesses. The study also reveals that taxation serves not only as a budgetary instrument but also as a regulatory tool that influences consumption patterns, market balance, and economic behavior. Therefore, the taxation of BKP and JKP plays an important role in supporting sustainable economic growth, strengthening fiscal capacity, protecting domestic industries, and adapting the Indonesian tax system to the challenges of globalization and digital transformation.
Co-Authors Ade Irna Lestari Adeliya Adeliya ADITYA PRATAMA Aidah Raihana Ainun Niswati Akbarudin Akbarudin Alfathisya Regina Putri Bahri Alfira Cantika Septia Alvina Ghalda Alya Bahira Anardia Destiyana Andi Ibrahim Anggun Septiani Anisa Aulia Anita Sri Wulandari Arinda Dwi Safitri Chamid Alwi Charles Mantiri, Sandro Chika Hadijah Cici Pujiyanti Dedeh Septyaningsih Deni Husni Maulana Deri Darmawan Dessy Naomy Andhiny Hutagalung Devi Linda Fitriya Diani Trani Dini Hasanah M Dominika Dora Soge Egie Fahrizal Erik Irvansyah Ersyafa Azzahra Fitriyani Fitriyani Fransiska Juwita Waruwu Galih Wiguna Geetha Wulandari Safitri Gita Roudhotus Soleha Hasan Rifa’i Heni Nurmayana Soleha Hilda Destiana Putri Ida Lestari Indah Sri Wahyuni Jasmine Septiani Jefin Kristenson Kahpi Kayla Nazwa Syabila Kiki Anggar Wati Komaruddin Komaruddin Laksono Trisnantoro Leahani Nasyaroyan Imani M. Hafiz Sayidil Melpha Therecia Nainggolan Mochamad Muhtadin Mohamad Gilang Surpiyana Mohammad Galih Arya C Muhamad Dhani Alakhyar Muhammad Inayatulla muhammad irfan Nabila Amalia Nurrohmah Naela Farkhati Nahdah Tabriz Nova Apriyanti Simanungkalit Novi Wijayanti Novita Hajar Nur Annisa Nurhayati Nurhayati Nurulita Syafrida Nurwidina Rahayu Ola Maria Pinkan Febriana M. Pipih Apiliani Raehan Ali Rafly Satrio Regita Della Putri Resalia Resalia Resti Agustini Rindi Kartika Rolita Dea Anggraini Ryan Hadi Putra Safira Aulia Sagita Nurul Adzani Santi komaladewi Seni Putri Harefa Septina Nuraini Serlina Shilfi Nahrisyah Ratu Sari Ramadan Silvia Leliana Siti Khairunnisa Siti Nabila Siti Sartika Winata Suci Ramadhani SURYANI Syafrinah Wulandari Syifa Rasyiqa Titin Fatimah TRI WULANDARI WANDA AZIZAH Wanda Sabrina Widya Ayu Astutik Wulan Meilanny Yohana Putri Zhelfira Aliffarsah