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Moneta : Journal of Economics and Finance
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30308666     DOI : https://doi.org/10.61978/moneta
Core Subject : Economy,
Economics, Econometrics & Finance
Moneta : Journal of Economics and Finance with ISSN Number 3030-8666 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of economics and finance. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): April 2025" : 5 Documents clear
Investment Feasibility of the Teluk Gelam Tourism Area in Ogan Komering Ilir Regency Sadewo, Rifki Ari; Sartika, Dewi
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.529

Abstract

This study analyzes the financial feasibility and development strategy for the Teluk Gelam Lake Tourism Area in Ogan Komering Ilir Regency (OKI). Financial feasibility is assessed using Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Benefit-Cost Ratio (BCR). A mixed-method approach was applied, involving questionnaires distributed to 450 respondents across 18 sub-districts and interviews with key stakeholders. The financial indicators show the project is feasible: NPV IDR 27.6 billion, IRR 5.94%, BCR 1.19, and a payback period of 10 years. While financially viable, the low IRR and lengthy payback period highlight the need for strategies to boost revenue and tourism appeal. Recommendations include providing investment incentives, improving accessibility, enhancing facilities, and applying an ecotourism framework. With proper planning and collaboration among stakeholders, Teluk Gelam Lake has strong potential to become a leading sustainable tourism destination.
Cryptocurrency in Portfolio Management: Risk Return Optimization and Diversification Efficiency in Institutional Asset Allocation Kurniawan, Deri Alan
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.823

Abstract

The growing institutional interest in cryptocurrencies has prompted renewed academic exploration into their role as alternative investment assets. This study investigates the risk return characteristics and diversification potential of cryptocurrencies specifically Bitcoin and Ethereum within mixed asset portfolios. Drawing on a combination of mean variance optimization, GARCH Copula modeling, and empirical simulations, the research evaluates performance metrics across various crypto allocation levels and market conditions. The analysis incorporates dynamic rebalancing, transaction cost modeling, Monte Carlo simulations, and historical stress tests to ensure results reflect real-world portfolio dynamics and market shocks. Key findings demonstrate that small allocations of cryptocurrency (1%–3%) can enhance Sharpe ratios and extend the efficient frontier under normal market conditions. However, during periods of systemic stress such as the COVID 19 pandemic and 2022 tech selloff correlations between cryptocurrencies and equities rise significantly, reducing diversification benefits. Transaction cost thresholds also play a pivotal role; diversification benefits tend to erode when trading costs exceed 2%. Overall, cryptocurrencies can enhance portfolio performance but only within a dynamic, risk-aware framework. Their integration must account for volatility, regulatory uncertainty, and infrastructure readiness. These insights contribute to both academic debate and practical asset allocation strategies.
Artificial Intelligence and the Future of Financial Governance Lestari, Putri Ayu; Andika, Cruift
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.916

Abstract

Artificial Intelligence (AI) is increasingly recognized as a transformative force in financial decision-making, with applications spanning risk prediction, portfolio optimization, fraud detection, corporate financial reporting, consumer finance, and market sentiment analysis. This narrative review aims to synthesize current knowledge on the opportunities and risks associated with AI adoption in the financial sector. Literature was collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as “Artificial Intelligence,” “Financial Decision-Making,” “Risk Management,” and “Portfolio Optimization.” Inclusion criteria prioritized peer-reviewed studies published between 2010 and 2025. Findings reveal that AI consistently outperforms traditional approaches in risk prediction and credit assessment, with neural networks and hybrid models achieving predictive accuracies exceeding 85%. AI-driven robo-advisors provide higher investment returns and expand financial inclusion by reducing cost barriers. In fraud detection, adaptive algorithms achieve accuracy rates up to 90% and improve resilience against evolving threats. Corporate reporting benefits from AI-driven transparency, particularly when supported by high-quality auditing. Moreover, AI tools promote sustainable financial practices by aligning investment strategies with social and environmental objectives, while advanced models like GPT enhance market sentiment analysis. However, the review also identifies key challenges, including black-box opacity, algorithmic bias, systemic vulnerabilities, and regulatory uncertainties. Addressing these issues requires explainable AI, algorithmic audits, representative datasets, and collaborative governance mechanisms. This review concludes that while AI holds enormous potential to transform global financial systems, its sustainable and equitable integration depends on balancing innovation with regulatory adaptation, transparency, and fairness.
Systemic Barriers and Opportunities in Financial Inclusion: Lessons from Developing Regions Widiastuti, C. Tri
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.917

Abstract

Financial inclusion has gained global recognition as a cornerstone of sustainable economic development, particularly in developing economies where large segments of the population remain excluded from formal financial systems. This narrative review aims to synthesize evidence on the roles of microfinance, mobile banking, and policy approaches in advancing financial inclusion. A systematic search of academic databases, including Scopus, Google Scholar, and Web of Science, was conducted using targeted keywords to identify relevant studies published between 2010 and 2025. Inclusion criteria emphasized peer-reviewed works addressing financial access in developing countries, while methodological diversity encompassed quantitative, qualitative, and mixed-methods studies. Findings indicate that microfinance significantly supports poverty alleviation and women’s empowerment, though results vary across contexts and sometimes lead to over-indebtedness. Mobile banking demonstrates strong potential to expand financial access by lowering transaction costs and overcoming geographic barriers, with notable successes in India, Bangladesh, and Kenya. National policy frameworks create enabling environments that integrate financial innovations into broader economic strategies, yet challenges remain in ensuring active usage and consumer protection. Systemic barriers, including weak infrastructure, inconsistent regulation, and low digital literacy, persist as major obstacles. The discussion highlights the need for gender-sensitive policies, expanded literacy initiatives, and investments in infrastructure. Future research should examine long-term outcomes of inclusion strategies and the potential of emerging technologies such as blockchain. Overall, the review concludes that sustainable and inclusive financial systems require coordinated interventions that align access, capacity, and governance to achieve transformative impact.
Global Challenges in Digital Taxation: Policy, Administration, and Sustainable Development Cupiadi, Hedi
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.931

Abstract

The rapid expansion of the digital economy challenges traditional tax systems that rely on physical presence. This review synthesizes global regulatory issues of digital taxation and their fiscal implications. OECD initiatives, particularly the BEPS and Two-Pillar Solution, form the basis of reform, though implementation remains uneven. While European states adopt national digital services taxes, countries like India and Indonesia pursue localized strategies. Challenges persist, including limited fiscal capacity, administrative barriers, and legal uncertainties. Despite these obstacles, digital taxation can enhance fiscal sustainability and support development goals. The review emphasizes the need for international cooperation, adaptive policies, and technological innovation. Future research should examine cryptocurrency regulation and links with environmental sustainability.

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