Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal West Science Interdisciplinary Studies Technology and Society Perspectives (TACIT) Riset Akuntansi dan Keuangan Indonesia
Ahmad Wimbo Helvianto
Politeknik APP Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Financial Literacy, Risk Tolerance, and Investment Planning on the Accumulation of Capital in Indonesian Middle Class Ahmad Wimbo Helvianto; Aniza Nur Madyanti
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1539

Abstract

This research examines the influence of financial literacy, risk tolerance, and investment planning on capital accumulation in middle-class households in Indonesia. Using a quantitative research design, data from 130 respondents were collected through a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results show that financial literacy, risk tolerance, and investment planning significantly contribute to wealth accumulation. Besides, risk tolerance partially mediates the effects of financial literacy, wealth accumulation, investment planning, and wealth accumulation. These findings underlined the importance of financial knowledge, strategic planning, and balanced risk-taking in the formation of financial well-being. The findings carry an important message for policymakers, financial institutions, and households in the design of relevant financial education programs and specific investment strategies.
Artificial Intelligence as an Enabler of Digital Economic Transformation toward Sustainable MSMEs: A Qualitative Literature Review Ahmad Wimbo Helvianto; Renny Kurniawati; Intan Maria Lewiayu Vierke; Disma Prasaja; Rinandita Wikansari
Technology and Society Perspectives (TACIT) Vol 4 No 2 (2026): Research Article
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v4i2.371

Abstract

This study aims to analyze the role of AI as an enabler of digital economic transformation and synthesize the mechanisms linking AI utilization with sustainable MSME development. The study employs a qualitative literature review approach with descriptive-thematic analysis. The literature was obtained from Google Scholar, Scopus, Web of Science, and academic publisher platforms, covering publications from 2019 to 2026. Of the 50 articles identified, 25 articles were selected based on relevance, publication quality, topic alignment, and availability of information for the final synthesis. The findings indicate that AI serves as an enabling technology that strengthens digital transformation through automation, data analysis, prediction, personalization, and decision-making support. These capabilities enhance efficiency and innovation, which subsequently strengthen adaptability, competitiveness, and resilience while contributing to economic, social, and environmental sustainability. The benefits of AI depend on AI literacy, human resources, organizational readiness, infrastructure, data quality, and responsible governance. This study emphasizes that AI is an organizational capability enabler that can support long-term value creation and MSME sustainability.
Credit Spread Risk in the Banking Book and Treasury Stability: Evidence from Indonesian Banks Ahmad Wimbo Helvianto; Fajar Ciputra Daeng Bani; Andini Ginanti Tuzzahra
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i2.17166

Abstract

This study examines the effect of Credit Spread Risk in the Banking Book (CSRBB) on treasury stability and investigates the moderating role of audit within the Indonesian banking sector. Using panel data from major banks over the period 2021–2025, this research applies pooled ordinary least squares (OLS), fixed effect, and moderated regression analysis to provide comprehensive empirical evidence. The results show that CSRBB has a negative and statistically significant effect on treasury stability in the pooled OLS model, indicating that higher credit spread risk reduces the stability of banking treasury performance. However, this effect becomes insignificant when bank specific heterogeneity is controlled using the fixed effect model, suggesting that the impact of CSRBB is largely driven by cross sectional differences across banks rather than within bank variations over time. Furthermore, the findings reveal that bank specific characteristics play a dominant role in explaining treasury stability, with certain banks demonstrating significantly higher performance than others. The moderated regression analysis indicates that audit does not significantly moderate the relationship between CSRBB and treasury stability, implying that governance mechanisms, as proxied by audit, are not sufficiently effective in influencing risk performance dynamics. Overall, this study highlights the importance of internal bank characteristics and risk management practices in determining treasury stability, while the role of CSRBB and audit appears to be conditional and context dependent. The findings provide important implications for banking institutions and regulators in enhancing risk management frameworks and governance effectiveness.
Co-Authors Andini Ginanti Tuzzahra Aniza Nur Madyanti Disma Prasaja Fajar Ciputra Daeng Bani Intan Maria Lewiayu Vierke Renny Kurniawati Rinandita Wikansari