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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 143 Documents

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FINANCIAL INCLUSION AMONG STUDENTS: THE ROLE OF LITEREACY, TECHNOLOGY, AND SOCIAL CAPITAL Lesmana, Arief Surya; Ganefi, Hadi Satria; Muttaqien, Dadan Darmawan; Lesmana, Ari; Firmansyah, Muhamad Andhika
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.154

Financial inclusion has become a global development agenda, yet in Indonesia a significant gap remains between the level of inclusion and financial literacy. Among young generations, particularly university students, access to financial services is increasing through digital platforms, but effective and responsible utilization is still not fully achieved. This study aims to examine the influence of financial literacy, financial technology, and social capital on financial inclusion among students of the Faculty of Economics and Business, Universitas Kuningan. A quantitative approach was employed using survey data and multiple linear regression analysis. The dependent variable was financial inclusion, while the independent variables included financial literacy, financial technology, and social capital. The findings reveal that all three independent variables have a positive and significant effect on financial inclusion. Among them, financial technology has the strongest impact. The model explains 60.2% of the variance in financial inclusion, indicating a strong explanatory power. The study underscores the importance of integrating behavioural, technological, and social dimensions to strengthen financial inclusion among young people. It contributes to the theoretical framework of the Theory of Planned Behaviour and provides practical implications for policymakers, educators, and financial service providers in promoting inclusive and sustainable financial access

THE EFFECT OF WORKLOAD AND WORK ENVIRONMENT ON EMPLOYEE PRODUCTIVITY AT THE OFFICE OF THE CENTRAL STATISTICS AGENCY OF TANAH DATAR REGENCY Andri B, Alza Syofyan; Gusra, Wido Novaldi; Aima, M. Havidz; Yulasmi, Yulasmi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.155

The purpose of this study is to determine the influence of workload and work environment on employee work productivity. The sample technique used in this study is saturated sampling, so the sample obtained amounted to 47 people. Data analysis was carried out in several stages, namely 1) Validity Test was tested with Pearson correlation (r count > r table). 2) Reliability tested with Cronbach Alpha (> 0.60 is considered reliable). 3) Normality Test to find out whether the data is normally distributed or not 4) T test to find out the influence of each independent variable on the dependent variable. 5) F test to determine the influence of workload and work environment simultaneously on employee productivity at the headquarters of the Central Statistics Agency of Tanah Datar Regency. 6) Coefficient of Determination (R²) to find out how much contribution independent variables contribute in explaining dependent variables. Based on the results of the research and discussion that has been presented, the following conclusions can be drawn:. 1) Workload variables affect employee productivity at the Central Statistics Agency of Tanah Datar Regency. This means that the better the workload control, the higher the employee productivity level. 2) Work environment variables have a positive effect on employee productivity at the Central Statistics Agency of Tanah Data Regency. This means that the better the work environment for the institution, the more employee productivity will increase.3) Simultaneously, the workload, and the work environment have a positive effect on employee productivity at the Central Statistics Agency of Tanah Data Regency

PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PADA TAHUN 2020-2023 Fadilah, Dwi; Sirait, Devi Ayu Putri; Tambunan, Saribulan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.156

This research aims to determine the influence of accounting profits and cash flow on share prices in automotive sector companies in 2020-2023. This research uses secondary data, secondary data is obtained from financial report data for the automotive sector registered on the IDX, namely www.idx.co.id or the respective websites in this research. Purposive sampling technique was used to take samples in this research. The population in this research is profit, steatment of changes in equity and loss reports, cash flow and annual reports of automotive sector companies listed on the IDX for 2020-2023. The data collection technique used by researchers to collect data is purposive sampling technique. The data analysis technique in research uses SPSS. The results of the research show that Accounting Profit has a significant positive effect on Share Prices, Cash Flow has a significant positive effect on Share Prices, Accounting Profit and Cash Flow have a significant positive effect on Share Prices.

ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BEI Deviana, Cut; Sebayang, Minda Muliana Br; Siregar, Retnawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.157

Indonesian Accounting Standard Board published PSAK 73 to replace the existing lease PSAK 30, effective from 1 January 2020. There is only be one single model to recognize lease, a in lessee’s book which requires lessee to record all lease transactions as right-use assets and leases liabilities. The purpose of this study is to analyze the impact of the implementation of PSAK 73 on the financial position statements and financial ratios retail companies listed on the Indonesia Stock Exchange in 2018 and 2019. This study uses a quantitative descriptive approach by applying the constructive lease capitalization method. The samples in this research are retail companies listed on the BEI in 2018 dan 2019 according to predetermined criteria, namely PT Matahari Departement Store dan PT Matahari Putra Prima Tbk. The results of the study indicate that the implementation of PSAK 73 has an effect on the financial position statements and income statements of retail companies. In the financial position statement, the value of assets and liabilities has increased significantly, while equity has decreased significantly. In the income statement, there has been an increase in total profit. ROA ratios, ROE ratios, DAR ratios, and DER ratios, increased after the application of PSAK 73 on leases.

ANALISIS PENERAPAN PSAK 71 TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI DAN KINERJA KEUANGAN PADA ENTITAS PERBANKAN YANG TERHADAFTAR DI BEI (PERIODE 2020-2024) Purba, Sasmalita Laurensia; Sagala, Indah Cahya; Pane, Aditya Amanda
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.158

According to the Financial Accounting Standards Statement from PSAK 55 to PSAK 71, banks must use the Expected Credit Loss (ECL) method to calculate the Impairment Loss Reserve (CKPN). Bank ECL uses a forward-looking approach to assess macroeconomic conditions, which sets the CKPN from the beginning of the loan. Unlike the initial implementation of PSAK 71, the COVID-19 pandemic was relatively mild. This research aims to analyze the impact of implementing PSAK 71 on the formation of CKPN and financial performance. Financial performance is measured thru the BOPO, CAR, NPL, and ROA ratios. The sample used in this study consists of 10 (ten) banks listed on the Indonesia Stock Exchange for the period 2020- 2024. Sampling was conducted using a non-probability sampling method. The research type is descriptive-analytic quantitative with the data being financial statements. The research results indicate that the implementation of PSAK 71 and the COVID-19 pandemic impacted financial statements in 2020 and 2021, namely an average increase in CKPN of 132.71% and 137.78%, as well as varied changes in financial performance. However, on average, there were changes in BOPO of 260.64% and 235.74%, CAR of 77.85% and 77.48%, NPL of 100.53% and 87.43%,

PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sihombing, Talenta Br.; Siregar, Retnawati; Sembayang, Minda Muliana Br
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.159

This research was conducted to determine the effect of tax planning and company size on earnings management in mining companies listed on the Indonesia Stock Exchange from 2020-2022. The type of researchquantitative with an associative causal approach. The population consists of 41 mining companies, with 25 companies selected using purposive sampling techniques over the period3 years with a data volume of 75. The processing technique uses analysis multiple linear regression. The research results show that partially tax planningIt significantly affects earnings management, while company size does not. significantly influences earnings management. Simultaneously, tax planning and company size significantlyinfluence earnings management.

DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN & MINUMAN DI BURSA EFEK INDONESIA PERIODE 2020-2024 Eliana, Eliana; Ivana, Farah; Kesuma, Indra; Mawardi, Mawardi; Zahra, Afifah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.160

This study analyzes the influence of profitability, leverage, liquidity, and capital intensity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. With a quantitative approach, secondary data was taken from the annual financial statements of 12 selected companies through purposive sampling. Multiple regression analysis used SPSS 29 to test the influence simultaneously and partially, after going through the classical assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results showed that simultaneously, the four variables had a significant effect on tax aggressiveness (F calculated = 4.244 > F table = 2.540; *p* = 0.005), with a contribution of 23%, while 77% was influenced by other factors. Partially, only leverage had a positive effect (T count = 3.720; *p* = 0.001), while profitability, liquidity, and capital intensity were insignificant. These findings indicate that debt pressure (leverage) is the main driver of tax aggressiveness, while other factors such as profitability and asset structure have no significant influence. This study enriches empirical evidence regarding the determinants of tax aggressiveness in Indonesia's manufacturing sector

DAMPAK KEMAMPUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN KEUANGAN MELALUI KEBERLANJUTAN BISNIS PADA PELAKU UMKM Naim, Muh. Rezky; Novitasari, Eni; Karmilah , Karmilah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.161

The purpose of this study is to examine how financial capability and financial experience influence financial decision-making with business sustainability as a mediating variable among MSME actors in West Sulawesi, with a particular emphasis on the creative sector. Although MSMEs play an important role in the local economy, they still face major problems, mainly due to a lack of financial knowledge and experience in managing businesses. Financial capability refers to understanding financial basics, controlling debt, and using financial instruments. However, financial experience is defined as the accumulation of practical skills gained from business management activities, which can impact the quality of financial decision-making. This study uses a quantitative approach by conducting a survey of a number of small and medium-sized enterprises (SMEs) in West Sulawesi that were selected purposively. The research tool is a questionnaire with a five-point Likert scale. In addition, to evaluate the relationship between variables, the data is analyzed using a structural equation model (SEM) based on SmartPLS. Research shows that financial experience and knowledge have a positive and significant impact on financial decision-making. Business sustainability is also shown to be a mediating factor. This is because financial experience and capabilities influence financial decisions. The results show that training and mentoring and sustainable managerial practices are very important for improving financial knowledge and enhancing financial experience. This research not only helps develop financial management theory, but also provides practical advice for local governments, financial institutions, and small and medium-sized enterprises (SMEs) to improve their business sustainability.

ANALYSIS OF THE IMPACT OF BLOCKCHAIN INTEGRATION, REGULATORY COMPLIANCE TECHNOLOGY, AND ACCOUNTANTS' TECHNOLOGICAL COMPETENCE ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING IN INDONESIA Natong, Asriani; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.163

This study investigates the impact of blockchain integration, regulatory compliance technology, and accountants’ technological competence on transparency and efficiency in public sector accounting in Indonesia. Employing a quantitative research design, data were collected from 130 public sector accountants and financial management staff using a five-point Likert scale questionnaire. The data were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3). The results reveal that blockchain integration and regulatory compliance technology significantly enhance transparency and efficiency in public sector accounting. Moreover, accountants’ technological competence plays a vital role in reinforcing these relationships by enabling more effective utilization of digital tools and systems. These findings emphasize that technological innovation, when combined with human capability, contributes to improved governance, accountability, and operational performance in Indonesia’s public sector. The study highlights the necessity for public institutions to invest not only in digital transformation but also in continuous professional training to strengthen financial transparency and efficiency.

PEMETAAN GLOBAL PENELITIAN AKUNTANSI DIGITAL: ANALISIS BIBLIOMETRIK 2000–2025 PADA DATABASE SCOPUS Judijanto, Loso
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.164

This study aims to map the global development of the scientific literature in the field of digital accounting using a data-based bibliometric approach from Scopus. With the help of the VOSviewer software, an analysis of keywords, collaboration networks, and thematic trends from relevant publications over the past two decades was conducted. The visualization results show that "digital accounting" is becoming a major center in the research landscape, closely connected to topics such as blockchain, artificial intelligence, digital transformation, and accounting information systems. In addition, there is a shift in focus from initial studies on information technology and digital economy to more cutting-edge disruptive technologies. These findings make an important contribution in understanding the structure of knowledge, the direction of research development, and the potential for collaboration between countries and institutions in the field of digital accounting. The implications include the preparation of future research agendas, strengthening the digital-based accounting education curriculum, and increasing the readiness of practitioners to face digital transformation. Although descriptive, this study serves as a strategic starting point for further exploration in the realm of digital accounting.

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Contact Name Yudi Nur Supriadi

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Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA