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All Journal Jurnal Ekonomi KIAT Educoretax The International Journal of Financial Systems
Mu’min, M. Silahul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Does Financial Innovation Support Development of Pensions and Insurance? The Moderating Role of Green Technology Kartiko, Nafis Dwi; Mu’min, M. Silahul; Anam, Muhammad Syariful
The International Journal of Financial Systems Vol. 2 No. 2 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i2.76

Abstract

This study aims to assess the impact of financial innovation on the development of pension and insurance systems in ASEAN countries. Using secondary data analysis methods from 10 ASEAN member countries over the period 2004-2021, this study found that financial innovation has a positive and significant influence on operational efficiency and risk management in both sectors. The adoption of new financial technologies and innovative strategies is proven to promote sustainable growth, as well as strengthen financial stability, which has a positive impact on the welfare of people who depend on pension and insurance services. In addition, the application of green technologies in pension and insurance fund management also supports environmental sustainability and generates positive economic impacts. These findings confirm the importance of policies that support financial innovation as a key strategy in strengthening financial systems in the ASEAN region.
Does bank risk-taking behavior affect corporate income tax expenses? Kartiko, Nafis Dwi; Firmansyah, Amrie; Mu’min, M. Silahul; Anam, Muhammad Syariful
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1469

Abstract

This study examines the effect of bank risk-taking behavior on income tax expense recognized in the financial statements. The study uses a secondary data analysis approach to the annual reports and financial statements of 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022, with 566 observations. The sample selection was done purposively based on certain criteria to ensure data completeness and consistency. The analysis technique used is Ordinary Least Squares (OLS) regression to identify the relationship between risk variables and tax expenses. The results show that high risk-taking behavior, as measured by SDROA and SDROE variables, negatively affects the income tax expenses reflected in the effective tax rate (ETR). Banks with high-performance volatility tend to utilize tax planning space to maintain liquidity and profitability. The difference in effect between SOE and non-SOE banks confirms that ownership structure affects flexibility in recognizing tax expenses. Pandemic conditions and reduced corporate income tax rates further strengthen the negative relationship between risk and ETR. Pandemic conditions and the reduction in corporate income tax rates during the 2020-2022 period also increase the bank's room for maneuver to manage the recognition of its tax expenses.
Dampak Hilirisasi Industri Manufaktur Terhadap Pertumbuhan Hijau Inklusif Mu’min, M. Silahul; Kartiko, Nafis Dwi; Anam, Muhammad Syariful
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25093

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh hilirisasi industri manufaktur di Kalimantan terhadap pertumbuhan hijau yang inklusif. Desain/Metodologi/Pendekatan: Dengan menggunakan data dari Badan Pusat Statistik dan menerapkan konsep inclusive green growth (IGG), penelitian ini membagi pertumbuhan tersebut ke dalam tiga dimensi: ekonomi, sosial, dan lingkungan, yang diukur melalui 17 variabel. Penelitian ini mengadopsi metode normalisasi Minimum-Maksimum untuk data, sehingga memungkinkan perbandingan yang setara antarvariabel. Penelitian ini menggunakan metode regresi panel untuk mengestimasi pengaruh kebijakan hilirisasi manufaktur terhadap pertumbuhan hijau inklusif di Pulau Kalimantan. Temuan: Hasil dari penelitian ini menunjukkan variasi signifikan antarprovinsi dalam pencapaian IGGI. Analisis regresi yang dilakukan menunjukkan bahwa meskipun hilirisasi berpotensi mendukung pertumbuhan hijau, faktor-faktor lain seperti kondisi ekonomi dan sosial daerah juga berperan penting. Temuan ini menegaskan perlunya kebijakan yang terintegrasi yang tidak hanya fokus pada hilirisasi tetapi juga pada peningkatan sosial dan pengelolaan lingkungan untuk mencapai pertumbuhan yang berkelanjutan dan inklusif. Keterbatasan dan Implikasi Penelitian: Keterbatasan proksi hilirisasi (dummy) dan ketersediaan data dapat memengaruhi generalisasi; riset lanjut perlu indikator hilirisasi yang lebih granular serta evaluasi kausal jangka panjang lintas-sektor. Implikasi Praktis: Kebijakan hilirisasi berperan sebagai mekanisme kondisional yang menentukan apakah industrialisasi manufaktur mampu mendorong pertumbuhan hijau inklusif, sehingga implementasinya perlu diintegrasikan dengan regulasi lingkungan, investasi teknologi bersih, dan disesuaikan dengan karakteristik provinsi di Kalimantan. Orisinalitas/Nilai: Studi regional pertama yang menggabungkan indeks IGG komposit dan interaksi kebijakan hilirisasi-manufaktur di Kalimantan untuk menilai dampak keberlanjutan yang inklusif.
Co-Authors Amrie Firmansyah Anam, Muhammad Syariful Kartiko, Nafis Dwi