Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal JURNAL LENTERA AKUNTANSI Journal Markcount Finance
Lutfi Aziz
Akademi Akuntansi dan Manajemen Pembangunan
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS AKUNTANSI PADA KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Lutfi Aziz; Derri Mulya Vebrianto; Ica Suhazilni
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.933

Abstract

This study aims to determine the ability of earning to predict future cash flow. Population in this study were companies listed on the Indonesia Stock Exchange in 2013-2020. In this study, the variabel of earning use aproxy for net income and variabel of cash flow use aproxy for operating or cash flow. The sample used in this study was banking companies listed on that Indonesia Stock Exchange in the period 2013-2020. Processing of data was done by doing classic assumption test first and then proceed to test the hypothesis. The hypothesis was tested using multiple linier regression. The result showed that earning influences in predicting future cash flow. Keywords: earning, future cash flow, banking companies
THE IMPACT OF DECENTRALIZED FINANCE (DEFI) ON TRADITIONAL BANKING STABILITY: A COMPARATIVE ANALYSIS Herlina Herlina; Mihardianto Mihardianto; Lutfi Aziz; Khalid Mahmud
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4572

Abstract

Decentralized finance (DeFi) is reshaping financial intermediation, raising questions about its implications for traditional banking stability. This study examines how DeFi development relates to banking resilience, focusing on competition, institutional interconnectedness, and financial risk transmission. A comparative design combines descriptive analysis of secondary DeFi market indicators for 2020–2025, institutional comparisons of stability mechanisms, and a case study of the March 2023 Silicon Valley Bank–USD Coin disruption. The results show pronounced fluctuations in DeFi total value locked, alongside differences between automated collateral management and prudential safeguards in conventional banking. Concentration among major lending protocols indicates that technological decentralization does not necessarily disperse financial risk. The Silicon Valley Bank episode illustrates how disruptions in conventional banking can spread to stablecoin markets through reserve exposure and liquidity dependence. These findings establish plausible channels of cross-system vulnerability but do not demonstrate a statistically significant or causal effect of DeFi expansion on banking stability, because country-level regression estimates were unavailable. The study concludes that financial stability depends on the structure of institutional exposures and the effectiveness of risk management across interconnected systems. Future research should test these relationships using comparable country-level data and robust econometric identification strategies and carefully specified measures of decentralized financial exposure.  
Co-Authors Derri Mulya Vebrianto Herlina Herlina Ica Suhazilni Khalid Mahmud Mihardianto Mihardianto