Article Per Year (5 Year)
p-Index From 2020 - 2025
7.257
P-Index
This Author published in this journals
All Journal E-Jurnal Manajemen Universitas Udayana JURNAL RISET AKUNTANSI GOING CONCERN Quantitative Economics Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Samudra Ekonomi dan Bisnis Jurnal Abdi Ilmu Jurnal Mantik JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal Liaison Academia and Society Jurnal Penelitian Ekonomi Manajemen dan Bisnis JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Trending: Jurnal Manajemen dan Ekonomi Indonesian Journal of Entrepreneurship & Startups Mount Hope Global Economic Journal Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Ekonomikalia Journal of Economics Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI RECORD Journal of Loyality and Community Development International Journal of Accounting, Management, and Economics Research : Ijamer
Dwita Sakuntala
Universitas Pembangunan Panca Budi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
Kinerja Keuangan Bank Umum Syariah di Indonesia Pasca Pandemi COVID-19 Annisa, Mutiara; Ridhani, Ridhani; Timoria, Timoria; Zulfa, Andria; Sakuntala, Dwita
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.10724

Abstract

The aim of this research is to analyze the financial performance of sharia commercial banks (BUS) after the COVID-19 pandemic through the CAR, NPF, FDR and BOPO variables on the ROA of BUS registered with the OJK 2019-2024. The method used is quantitative with a research sample of 6 BUS determined through a purposive sampling technique. The secondary data analyzed was obtained through the official OJK website. The data is then analyzed through descriptive statistics, classical assumption tests, and hypothesis testing. The empirical findings show that all CAR, FDR and BOPO variables partially have no influence on ROA from BUS, except that NPF is proven to partially have a positive influence on ROA. Simultaneously, all independent variables have an influence on BUS ROA.
Training and Assistance in the Use of DJP Applications to Motivate Khairul Imam IT High School Teachers in Preparing Financial Statements and Online Tax Reporting Dhita Adriani Rangkuti; Dwita Sakuntala; Jholant B. L Amelia Br. Sinaga; Yeni Rafita Sihombing; Mila Yulia Herosian; Khomeiny Yunior
RECORD: Journal of Loyality and Community Development Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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

Abstract

The benefits of technology are also increasingly sophisticated and make it easier for educators to carry out all tasks such as using a computer or laptop in preparing reports and learning using visual media, preparing annual reports such as tax payments can also be done online using the online DGT application. Motivation itself is a change in energy within (personal) a person which is indicated by the appearance of feelings and reactions to achieve goals. This training was held to motivate Khairul Imam IT High School teachers to prepare financial and online tax reports. This activity was carried out in June 2024, with as many as 20 people participating in the activity and 6 lecturers who also acted as resource persons.
Implications of Macro Economic Conditions for Banking Effectiveness in Indonesia Ningsih, Nuri Rahayu; Rusdianto, Budi; Siregar, Kardina; Zulfa, Andria; Sakuntala, Dwita
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

This research aims to determine banking effectiveness. The variables in this research are Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Economic Growth (GDP), Inflation, and Exchange Rates. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Variance Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. The results of Vector Autoregressive research using a lag 2 basis show that there is a contribution from each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the analysis results, there is a reciprocal relationship between one variable and another variable. Response Function analysis shows that there is a response of other variables to changes in one variable in the short, medium, and long term, and it is known that the stability of the response of all variables is formed in 5 years or long term. Variance Analysis Decomposition shows the existence of variables that have the largest contribution to the variable itself in the short, medium, and long term, such as INF and KURS. Meanwhile, other variables that have the greatest influence on the variable itself and are supported by other variables in the short, medium, and long term are CAR and NPL which are most influenced by the EXCHANGE and GDP.
Macroprudential Instruments to Minimize the Financing Risk of Islamic Commercial Banks in Indonesia Kurniawan S., Amri Darma; Sakuntala, Dwita; Zulfa, Andria; Nasution, Lia Nazliana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

Bank Indonesia has established macroprudential policy as one of its strategies within the policy mix, utilizing various instruments to support the intermediation function and manage credit or financing risks. This research aims to investigate the impact of the countercyclical capital buffer, financing to funding ratio, and capital adequacy ratio on the non-performing financing ratio at Islamic commercial banks in Indonesia. The study employs a quantitative approach focusing on 13 Islamic commercial banks registered with the Otoritas Jasa Keuangan (Financial Services Authority). Secondary data covering a 6-month period from 2014 to 2023 is utilized for analysis. The research applies the multiple linear regression model using the Ordinary Least Square method. The simultaneous test (F-test) result indicate that the countercyclical capital Buffer, financing to funding ratio, and capital adequacy ratio collectively exert a significant influence on non performing financing in Islamic commercial banks. According to the partial test results (t-test), only the capital adequacy ratio demonstrates a negative and significant impact on non-performing financing. This implies that an increase in the capital adequacy ratio tends to reduce the non-performing financing ratio. The regression model interpretation suggests that all independent variables have a consistent relationship with the dependent variable. Therefore, an increase in the value of the capital buffer value, financing to funding ratio and capital adequacy ratio concurrently reduce the percentage of non-performing financing at Islamic commercial banks. The coefficient of determination indicates that the independent variables collectively explain 92.11% of the variation in the dependent variable. The remaining 7.89% is attributed to other variables not included in this study.
Analysis of Financial System Stability in Southeast Asia (Indonesia, Singapore and Malaysia) During Covid-19 Raudah, Raudah; Zulfa, Andria; Sakuntala, Dwita
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

This research examines the simultaneous influence of maintaining financial system stability through inflation and exchange rates. The research was conducted in three countries, Indonesia, Singapore and Malaysia, and lasted for seventeen months from 2019 to 2020. The method used was the simultaneity method. The research results show in Equation I that interest rates, consumption and exchange rates simultaneously influence inflation, but the money supply does not. Then, the results in Equation II show that Foreign Exchange Reserves and Inflation simultaneously influence the Exchange Rate, but Exports do not influence the Exchange Rate. Therefore, in controlling the financial system, the Central Bank must monitor consumption variables, interest rates and exchange rates to control inflation so that the financial system remains stable, as well as monitor foreign exchange reserves and inflation so that exchange rates in Indonesia, Singapore and Malaysia are maintained.
DAMPAK PERDAGANGAN INTERNASIONAL TERHADAP PERTUMBUHAN EKONOMI: INDONESIA DAN VIETNAM Indah Khairunnisa Sihotang; Nanda Syafira Afriyani; Riska Amaliah; Suhardina, Suhardina; Dwita Sakuntala
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i8.10749

Abstract

This study aims to compare the impact of international trade on the economic growth of Indonesia and Vietnam in the period 2021-2023. The research method used is qualitative with library research, which uses books, journals, and previous research, as sources of information. The results of the research on the impact of international trade on the economic growth of the two countries reflect different challenges and opportunities. Indonesia has successfully capitalized on the momentum of the global recovery to strengthen its trade position, while Vietnam needs to face the challenge of maintaining the stability of trade’s contribution to GDP. These differences highlight the importance of responsive and innovative trade policies in the face of a changing global economic environment.
THE INFLUENCE OF DEFERRED TAX BURDEN, LEVERAGE, AND TAX PLANNING ON EARNINGS MANAGEMENT IN CONSUMER GOODS SECTOR COMPANIES FOR THE PERIOD 2018-2022 Merry; Cheong Shiau Wie; Dwita Sakuntala; Tina Novianti Sitanggang
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.524

Abstract

The purpose of this research is to examine the impact of deferred tax burden, leverage, and tax planning on earnings management in consumer goods sector companies during the period of 2018-2022. The research population consists of 50 consumer goods sector companies listed on the Indonesia Stock Exchange, with a sample size of 19 companies obtained over a five-year period. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the F-test indicate that deferred tax burden, leverage, and tax planning simultaneously influence earnings management. Partially, only two variables have an effect: the deferred tax burden has a positive and significant effect on earnings management, and tax planning has a negative and significant effect on earnings management. The Adjusted R² value of 0.102 indicates that only 10.2% of the variation in earnings management can be explained by deferred tax burden, leverage, and tax planning, while the remaining 89.9% is explained by other variables not examined in this study.
Analisis Kebijakan Pemerintah Menambah Kadar CPO pada BBM Biosolar dalam Upaya Menghemat Devisa Negara Indonesia Sri Indah Siregar; Masitah Khairani; Faisal Aqasah; Willi Ardianto; Dwita Sakuntala
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2025): Februari: Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i1.2082

Abstract

In the implementation of the manufacture of BioSolar or BioDiesel fuel, the government uses a hybrid concept which is by mixing diesel from petroleum with Crude Palm Oil (CPO), this policy is useful in saving the country's foreign exchange where the government reduces the amount of petroleum imports and replaces it with CPO from within the country. Because Indonesia is one of the largest CPO producing countries in the world, through this policy the government can make better use of Indonesia's natural resources. This study uses a qualitative research method with a descriptive approach where researchers observe a phenomenon of increasing levels of palm oil (CPO) in current diesel fuel, namely from B30 to B35.
Mekanisme Lalu Lintas Pembayaran Luar Negeri dalam Kegiatan Ekspor Dea Dellia; Dwi Ananda; Lilis Apriyaningsih; Windi Aulia; Dwita Sakuntala
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4785

Abstract

This study aims to discuss the foreign payment traffic mechanism in export and import activities, which is an important aspect of international trade. In the current context of globalization, trade transactions cannot be carried out only by relying on direct relations between exporters and importers. It requires oversight from multilateral institutions, such as the World Trade Organization (WTO), to ensure smoothness and fairness in such transactions. An effective payment mechanism is essential to ensure that payments are made on time and in accordance with the agreement, thus increasing trust between the parties involved. This research uses a qualitative approach with data collection through literature study, document analysis, and interviews with experts in the field of international trade and banking.
DAMPAK GLOBALISASI EKONOMI TERHADAP PERDAGANGAN INTERNASIONAL DI PASCA PANDEMI (2020-2024) Tutiana Bayati; Tiara Ajeng Dewita; Sri Rahmanita; Raissa Puan Andrina; Bagus Hermansyah; Dwita Sakuntala
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): In Press MARET
Publisher : CV. ADIBA AISHA AMIRA

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

Abstract

This study aims to analyze the impact of economic globalization on international trade during the COVID-19 pandemic period (2020-2024). Using a qualitative method based on literature and previous empirical studies, the research examines changes in international trade patterns, the challenges faced by countries, and the adaptive strategies implemented to address global challenges. The data used in this study were sourced from scholarly articles published between 2020 and 2024. The findings indicate that economic globalization has persisted despite various challenges arising from the pandemic, with technology and trade policies serving as key determinants. This study highlights the importance of flexible trade policy adaptations to enable countries to remain competitive in the global market.
Co-Authors Addnan Nur Nasution Ade Alison Adela Nursafira Adinda Arafah Afiq Yasfa Assaumi Ritonga Afriza Ulfa Ritonga Agustina, Maulidar Alfarizi Amin Hou Andreas Fourtunando Simanjuntak Andria Zulfa Annisa Syafriani Aqil Muhammad Hsb Arsyaf Tampubolon Aryani, Yuli Aurelia, Gabrella Bagus Hermansyah Barus , Muhammad Arif Bernice Erin Buulolo, Elisabet Mariani Catherine Michelle Samsul Chani Dinayu Cheong Shiau Wie Christin Kacaribu Christina Simanjuntak Christine Junita Daryan Muhsin Hadi Batubara Daulay, Nadia Nurhaliza Dayu Rizki Nurhamda Dea Dellia Debora Natalia Hutagalung Devi ana Sinaga Dhita Adriani Rangkuti Dinda, Lidyana Dini, Siti Dio Pranata Ditiya Puspita Dwi Ananda Eka Martyna Theodora Erinta Sijabat - Fadillah, Rizka Faisal Aqasah Farhan Kaustari Fadia Fauzan Pratama, Muhammad Febti Latreia Missi - Feryanda Feryanda Firdan Fitriani Tobing Fransisca Gozelia Boelova Friska Novi Limbong Helvionita Br Sitepu Hendy Hendy Herosian, Mila Yulia Hizri Al Husein Hutagaol, Lambok Hutri Panjaitan Imelda Krisdamayanti Indah Khairunnisa Sihotang Indaniaty Hasanah Sari Ira Santika Sinaga Iratania, Dian Isyahruna Primadani Jholant B. L Amelia Br. Sinaga Jimmy Kuo July Meliza Justin Novanta Kristian Zai Kelvien Kelvien Kelvin Kosasih Kevin Bambang Setiawan Khairul Akhyar Khairullah, Aulia Khayriza Sinambela Komeel Karisma Kurniawan S., Amri Darma Laia, Sarifin Lambok Hutagaol Lia Nazliana Nasution Lia Nazliana Nasution Lilis Apriyaningsih Lola Irmayunda Lumban Gaol, Sri Futrica Luthfi Hidayat Siregar M Rizky Audiva M. Daffa Raihan Buulolo M. Raihan Amri M. Shabri Abd. Majid Manda Dwipayani Bhastary Masdinar Sihite Masitah Khairani Melinda Melinda Meltry Anggita Sihombing Merry Mhd Akbar Mila Yulia Herosian Mila Yulia Herosian Muhammad Alyaafii Muhammad Ridho Muhammad Sami Rabbani Hutasuhut Mutiara Annisa Najma Azhira Lubis Nanda Syafira Afriyani Nasution, Isna Asdiani Nelsem Ningrum, Eka Milia Ningsih, Nuri Rahayu Nona Lastri Sinurat Nove Rianto Sanjaya Noviana Siska Nur Fadillah Hayati Nursani Alvia Siregar Puput Almiah Br. Sinulangga Purba, Ahmad Fauzan Putri Amirah Hajarani Putri Br Sibarani Putri Husyada Fi’lma - Putri Sari Sihombing Putri Valentine Qoffariani Nur Fadila Raffi Andhera Rafida Khairani Raissa Puan Andrina Randa Wildesta Tambunan Raudah Raudah Rendy Rinardy Ricky Joedani Ridhani, Ridhani Rifyal Alwi Rima Umami Hasibuan Riska Amaliah Rivaldo Rivaldo Rizky Padlan Rizqi Syahdila Ronaldo Sihombing Rosalina Marpaung Rusdianto, Budi Ryan Syahputra Sabilayana Sabilayana Sabilla Cahya Kinanti Sabrina Natasya Matondang Santika, Widia Selfia Putri Johana Eka Ningsih Simatupang Sherly Ogestine Sidabutar, Rizky Ananda Sihite, Ayu Simamora, Manaek Sinaga , Mu’arya Sinaga, Anggiat Sinaga, Putri Yohana Sinaga, Sinta Anna Magdalena Sinurat, Nona Lastri Siregar, Ina Namora Putri Siregar, Kardina Sitepu, Helvionita Br Siti Sara - Sri Futrica Lumban Gaol Sri Indah Siregar Sri Rahmanita Sry Yanti Hutabarat Stephany Suci Ramadhana Suci Ramadhini Suhardina, Suhardina Sulaiman Sidabutar Surita Surita Tanjung , Dava Maulana Thahira, Zia Thalia Anggiani Theodora, Eka Martyna Tiara Ajeng Dewita Timoria, Timoria Tina Novianti Sitanggang Tina Novianti Sitanggang Toni Tutiana Bayati Valensia Yeovin Vina Ramadhani Siregar Vincent Arlonso Willi Ardianto Windi Aulia Yanti Veronika Naibaho Yeni Rafita Sihombing Yolanda Widya Anggreni Situmorang Yovie Ernanda Yunior, Khomeiny Zalmi, Fony Yurika