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All Journal INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) International Journal of Economics and Management Research Proceeding of International Conference on Entrepreneurship (IConEnt)
Ciptawan Ciptawan
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Impact of Financial Distress and Accounting Conservatism Ciptawan Ciptawan; Melina Melina
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.103

Abstract

Abstract This study aims to investigate the effect of financial distress, sustainability reports, and sustainability reports on accounting conservatism. By using quantitative research methods. The data used in this study are secondary data in the form of financial reports and annual reports. The population in this study is 67 companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sample for this study was selected using a purposive sampling technique in order to obtain 47 manufacturing companies that met the criteria. This research was conducted at manufacturing companies in the goods and consumption industry sector. In this study, the hypothesis testing method was used using Structural Equation Modeling (SEM) with the help of SmartPLS version 3.0 software.
The Multifaceted Influence of Financial Literacy and Education on SME Financing Decisions in Different Economic Contexts Ciptawan Ciptawan
INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW Vol. 2 No. 2 (2021): April 2021
Publisher : INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8888/ijospl.v2i2.155

Abstract

This research delved into the multifaceted impact of financial literacy and education on Small and Medium-sized Enterprises (SMEs) financing decisions across diverse economic contexts. A systematic literature review examined 280 papers from top-tier "small business management" journals between 1986 and 2020. The analysis unveiled a complex relationship between financial literacy dimensions, such as numerical literacy, risk perception, product understanding, and SME financing choices. Financial education programs emerged as vital tools, increasing awareness of financing options, improving credit application procedures in the short term, and fostering improved decision-making capabilities and long-term financial resilience. The study further highlighted how contextual factors, including cultural norms, regional economic variations, and access to resources, significantly shaped the outcomes of financial education interventions. Additionally, the evolving landscape of digitalization and fintech adoption introduced new dynamics, with financial literacy proving essential for effectively utilizing digital financial tools. These findings underscore the critical role of financial literacy and education in empowering SMEs to make informed financing decisions, navigate challenges, and seize growth opportunities across diverse economic landscapes. Keywords — financial literacy, financial education, SME financing decisions, economic contexts, contextual factors, digitalization, fintech adoption
THE INFLUENCE OF LOAN TO DEPOSIT RATIO, EFFECTIVE TAX RATE AND NON-PERFORMING LOAN TOWARD RETURN ON ASSET IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ciptawan Ciptawan; Melly Melly
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Bank is an intermediary institution in charge of receiving deposits from customers and lending them to customers (economic units) who need funds. One of the main activities of banks is to channel funds to the public in the form of credit. The bank will need to pay attention to the Loan to Deposit Ratio to secure its liquidity, effective tax rate as the tax planning to secure the tax paid and Non-Performing Loan to control the bad debt. The bank will need all the variables to control the Return on Assets. The research result showed that partially Loan to Deposit Ratio (LDR) has no influence toward Return on Asset, Effective Tax Rate (ETR) has negative influence toward Return on Asset, Non Performing Loan (NPL) has negative influence toward Return on Asset. Simultaneously hypothesis showed that Loan to Deposit Ratio, Effective Tax Rate and Non Performing Loan have effect toward Return on Asset.
Co-Authors Melina Melina Melly Melly