cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@bacadulu.net
Phone
+6285179577876
Journal Mail Official
ejournal@bacadulu.net
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30483433     DOI : https://doi.org/10.70550/pelita
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Pelita : Jurnal Penelitian, Terapan dan Aplikatif is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of contemporary issues on Economics, Business, Management, Accounting and Social Sciences both academics and practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025)" : 5 Documents clear
The Effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value Muharam, Daud; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.99

Abstract

This study aims to analyze the effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value. The population in this study are companies listed on the IDX (Indonesia Stock Exchange) in 2018-2022. The sample of this study amounted to 19 companies with 5 years of observation, so the total sample was 95 sample data. The sampling method was carried out by using purposive sampling method. The data analysis method used in this research is multiple linear analysis. The results of this study indicate that Company Size and Leverage have an influence on firm value in companies in the Non-Cylical Consumer Sector of the processed food and beverage sub-industry listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022.
National Sharia Bank vs. Bank Syariah Indonesia (BSI): The Dynamics of Competition and Collaboration Soeharjoto, Soeharjoto; Agustina, Rizka
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.182

Abstract

Indonesia’s Islamic banking industry is undergoing structural transformation driven by regulatory support, digitalization, and the expansion of the halal ecosystem. The dominance of Bank Syariah Indonesia (BSI) as an incumbent and the prospective establishment of Bank Syariah Nasional (BSN) reshape the competitive landscape, creating dynamics beyond direct rivalry toward co-opetition. This study examines competition and collaboration between BSI and BSN and identifies implications for inclusion. Using a descriptive qualitative approach, the research combines literature review, policy analysis, and comparative case studies. The analysis draws on co-opetition theory, the Resource-Based View, Dynamic Capabilities, the Structure–Conduct–Performance framework, and platform ecosystem theory. The findings show that BSI’s strengths lie in operational scale, synergies, and digital maturity, while BSN offers differentiation through a digital-native model and niche community focus. Collaboration via open finance, shared services, and ecosystem partnerships can expand market reach without cannibalization, provided regulatory harmonization, digital readiness, and effective risk management.
Digital Transformation and Tax Compliance: A Literature Study on the Impact of E-Filing on the Taxation System Romadhona, Fatikhah; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan Rabbani, Riswari Asri; Harefa, Irwan; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.226

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.
Symbolic Literacy and Sharia Pseudo-Inclusion: A Paradoxical Analysis and TSR-Maqasid Strategy in Indonesia Istianingsih, Istianingsih; Adiandari, Ade Maharini; Arafah, Willy; Doktoralina, Caturida Meiwanto; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.180

Abstract

This research is motivated by the phenomenon of a significant gap between the literacy index and Islamic financial inclusion in Indonesia, as well as the fraud case of PT Dana Sharia Indonesia (DSI) in 2026 which reveals the practice of "pseudo-inclusion". This study aims to identify the determinants of literacy and formulate an integrative strategy to overcome this paradox through the framework  of Tawhid String Relationship (TSR) and Maqasid Syariah. The method used is descriptive qualitative with a literature study approach using data from the 2025 National Survey of Financial Literacy and Inclusion (SNLIK) and the Indonesia Sharia Economic Outlook (ISEO) 2024 report. The results of the study show that literacy is still "symbolic", where people know the term sharia but do not understand the risks of contracts, thus triggering financial vulnerability. The solution strategy includes contract-based education synergy, algorithmic ethics audits in financial technology, and regulatory strengthening. The implications of the study emphasize the need to transform education from cognitive to applicative to protect property (Hifz al-Mal) and reason (Hifz al-Aql). The novelty of this research lies in an in-depth analysis of the 2026 DSI default case and the use of the latest SNLIK 2025 data.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2025): Pelita Journal October 2025 Vol. 2 No. 2 (2025): Pelita Journal June 2025 Vol. 2 No. 1 (2025): Pelita Journal February 2025 Vol. 2 No. 3 (2025) Vol. 1 No. 3 (2024): Pelita Journal October 2024 Vol. 1 No. 2 (2024): Pelita Journal June 2024 Vol. 1 No. 1 (2024): Pelita Journal February 2024