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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 2 Documents
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Search results for , issue "Vol 26, No 1 (2026): In Progress" : 2 Documents clear
How Do Macroeconomic Shocks Affect Banks’ Net Interest Margin? Evidence from a Dynamic Panel of Indonesian Bank Ariefianto, Doddy; Lim, Brian Steven; Gunadi, Hans; Gunawan, Sabrina
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1645

Abstract

This study investigates how macroeconomic shocks—specifically policy rate changes, exchange rate fluctuations, and real economic growth—affect banks’ Net Interest Margin (NIM) in Indonesia. Utilizing a monthly panel of 91 banks from 2012 to 2023, we estimate a Panel Vector Autoregression (PVAR) model and apply a dynamic multiplier framework to trace the temporal effect of each macro shock on NIM. The results indicate that NIM adjusts to these shocks in a time-limited and convergent manner, typically over a 6–12 month horizon. Notably, increases in the policy rate or real GDP growth are associated with a short-run decline in NIM, whereas exchange rate changes do not exert a statistically significant influence. Additional analyses across bank ownership types, size segments, and the COVID-19 period reveal considerable heterogeneity in shock transmission patterns. These findings emphasize the importance of differentiating bank-specific attributes and market contexts in understanding the pricing behavior of financial intermediation under macroeconomic stress.
DIGITAL FINANCIAL INCLUSION, DIGITAL FINANCIAL LITERACY, AND FINANCIAL SELF-EFFICACY Nurfadia Futri, Inas; Risfandy, Tastaftiyan; Sutarmi, Sutarmi
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1740

Abstract

Digital financial inclusion has become progressively viewed as an essential instrument to advance economic development that is both inclusive and sustainable. However, the behavioral factors influencing its adoption remain poorly understood. This research examines the variables shaping of digital financial inclusion among communities in Surakarta, Indonesia, emphasizing the effect of digital financial literacy and financial self-efficacy. Survey data from 258 purposively selected respondents were analyzed using logistic regression in STATA software. The results indicate that digital financial literacy serves as a key determinant in shaping financial self-efficacy and encourages individual participation in digital financial services. However, financial self-efficacy does not directly influence digital financial inclusion or act as a mediating variable. Additional findings reveal that increasing age tends to reduce the extent of digital financial inclusion, whereas income is positively related to it, and education level is inversely related to it. Digital financial literacy has been shown to be a key determinant, compared to psychological factors, in expanding digital financial inclusion. Therefore, strengthening education and community empowerment programs is crucial for building an inclusive digital financial ecosystem.Kata kunci: 

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