Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal SEIKO : Journal of Management & Business Journal of Economics and Management Scienties Al Urwah : Sharia Economics Journal
Zatnika, Yudi
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Analysis of the Impact of Tax Policies and Interest Rates on Company Performance: The Role of Capital Structure Intervention Zatnika, Yudi; Tresnasari, Rini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6131

Abstract

This article presents a comprehensive analysis of the intricate relationships between tax policies, interest rates, capital structure, and company performance within the specific context of BCA KCU Bandung. Through a saturated sampling technique involving 37 employees, the study employs the Structural Equation Modeling (SEM) technique, specifically utilizing SmartPLS analysis. The results indicate that tax policies significantly influence both capital structure and company performance, emphasizing the importance of strategic financial planning in response to changing tax frameworks. Additionally, the study highlights the significant impact of capital structure on company performance, underlining the importance of well-managed debt-equity ratios. In contrast, interest rates did not exhibit a statistically significant direct or indirect impact on company performance in this setting. These findings provide valuable insights for financial managers and policymakers, emphasizing the nuanced nature of financial decision-making and the need for context-specific strategies to optimize company performance in dynamic economic environments. Keywords: Tax Policies, Interest Rates, Company Performance, Capital Structure.
The Role of Accounting Information Systems in Improving the Accuracy of Budget Planning and Control in Government Agencies Safariah, Iin; Zatnika, Yudi; Nurhasanah, Erna; Kurniasih, Nia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.186

Abstract

This study investigates the role of Accounting Information Systems (AIS) in improving the accuracy of budget planning and control within government agencies. Employing a qualitative case study approach, data were collected through semi structured interviews with financial managers, internal auditors, and system developers from multiple Indonesian public institutions. Supplementary analysis of official budgeting documents was conducted to triangulate findings. The results reveal that AIS contributes significantly to enhancing data integration and forecasting reliability, thereby reducing budget variances and supporting transparency. Furthermore, the system strengthens internal control mechanisms through real time audit trails and compliance tracking. However, the research also identifies persistent challenges, including limited technical interoperability, uneven digital infrastructure, and user competency gaps. The study emphasizes that the effectiveness of AIS is contingent upon institutional readiness, organizational culture, and sustained leadership support. A conceptual model is proposed to depict the interactive dynamics among system input, organizational processes, and budgetary outcomes. This research contributes to the literature by contextualizing AIS implementation in the public sector and highlighting its strategic relevance for fiscal governance. Implications for policy and system design are discussed, alongside suggestions for future research on AI enhanced budgeting systems.
Financial Innovation and Sharia Governance: An Empirical Study of Cryptocurrencies and Traditional Banking Risk–Return Dynamics in Indonesia Rasyid, Abdul; Zatnika, Yudi
Al Urwah : Sharia Economics Journal Vol. 3 No. 01: Sharia Governance and Sustainable Finance: Ethical Transformation in the Digital and
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v3i01.311

Abstract

This study investigates the risk–return dynamics of Bitcoin and Ethereum compared with traditional fixed-term bank deposits in Indonesia between 2020 and 2024. Using historical daily price data and interest rates, the research calculates annualized returns, volatility, and Sharpe Ratios to assess performance. Results show that cryptocurrencies offer extraordinary potential returns during bullish cycles but also suffer severe downturns, making them suitable only for high-risk, long-term investors. Bank deposits, in contrast, provide stable yet modest returns, reinforced by Indonesia Deposit Insurance Corporation (LPS) guarantees. From a Sharia perspective, bank deposits are problematic due to their riba-based structure, while cryptocurrencies raise concerns over gharar and maysir. The study highlights the rise of Sharia-compliant alternatives such as sukuk and gold-backed digital currencies as ethical solutions. The contribution lies in bridging financial economics with Islamic governance by comparing conventional, digital, and Sharia instruments in the Indonesian context. Future research should extend to investor behavior, transaction costs, and the regulatory role of OJK and DSN-MUI in shaping Islamic fintech.
Co-Authors Abdul Rasyid nia kurniasih Nurhasanah, Erna Safariah, Iin Tresnasari, Rini