In recent years, the presence of zombie banks has become a significant concern in maintaining the stability of the banking system, particularly within the rural banking sector in Indonesia. This study examines how zombie banks affect credit quality and explores the role of market competition and regional economic growth in shaping this relationship. Using bank-level panel data and a fixed effects approach, this research analyzes the dynamics of non-performing loans (NPLs), both in terms of their...

This dataset and replication code accompany the paper "Does Islamic Banking Legislation Expand SME Financing? Quasi-Experimental Evidence from 20 OIC Emerging Markets" submitted to the International Journal of Islamic and Middle Eastern Finance and Management (IMEFM), Emerald, SSCI Q2. Contains: balanced panel dataset (N = 500, 20 OIC countries × 2000–2024), Python replication scripts (pyfixest), codebook, and all output tables and figures....

This research aims to analyze the potential for bankruptcy at PT Bank Mega Tbk during the period 2019-2023 using the modified Altman Z-Score method. This method is one of the predictive models used to measure the financial health of a company, particularly in the non-manufacturing sector such as banking. In this study, the author uses annual financial statement data that includes financial ratios such as Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest...

This study aims to (1) analyze the payroll system and procedures implemented at UD. Rahmat Jaya. The analysis process is carried out through the stages of reading, reviewing, and understanding the data by following the analysis model of Miles and Huberman (2010). The payroll accounting system at UD. Rahmat Jaya Abadi is structured based on monthly salary payments made every 31st. The procedure has five main pillars in the operation of this system, namely the personnel function and time recording...

Mergers and acquisitions (M&A) have become a primary strategy in the consolidation of the global banking industry, including in Indonesia, to enhance operational efficiency, economies of scale, and competitiveness. However, empirical studies have produced mixed findings. Some studies report reductions in operational costs following mergers, while others indicate that efficiency gains are often delayed or even unrealized due to integration complexities, particularly in information technology,...

This study aims to analyze the potential of waqf as a strategic mechanism for addressing economic inequality in Indonesia through a Systematic Literature Review (SLR) approach. This study examines relevant academic literature and institutional reports from various sources, including BAZNAS, LAZIS, Bank Indonesia, OJK, and other related institutions, using a methodological approach based on PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The literature selection proce...

Bank Muamalat is the first Islamic bank in Indonesia. The government once planned its acquisition through Bank BTN, but the plan was canceled after due diligence results. Bank Syariah Indonesia (BSI) was formed from the merger of BRI Syariah, BNI Syariah, and Mandiri Syariah due to declining performance in some entities. Analysis shows that Bank Muamalat’s performance has weakened, with a capital structure dominated by debt. Its Debt-to-Equity Ratio indicates debt is ten times higher than equity...

As the integration of artificial intelligence (AI) into Indonesia’s rapidly evolving financial sector accelerates, the country faces critical challenges in ensuring legal certainty and protecting personal security. The rise of AI technologies in banking, fintech, and investment platforms introduces new complexities in regulatory oversight, particularly in preventing crimes such as fraud, money laundering, and cybersecurity breaches. This study examines legal certainty in the regulation of AI-rel...

This study aims to examine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and financial performance on firm value. Firm value is measured using Tobin's Q, while GCG, CSR, and financial performance are proxied by the Corporate Governance Perception Index, Global Reporting Initiative disclosure index, and Return on Assets, respectively. The population in this study comprises finance sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021...

The internationalization of micro, small, and medium enterprises (MSMEs) is a strategic agenda for strengthening Indonesia's competitiveness, yet MSMEs still contribute a relatively small share to national exports compared with their role in gross domestic product and employment. This article develops an integrative conceptual framework linking alternative finance, digital capability, institutional support, risk mitigation, and international performance among Indonesian MSMEs. The study applies ...

This study addresses a critical gap in inclusive finance by developing a framework for digitizing character-based credit assessment in Indonesia's fintech microlending ecosystem. Traditional credit scoring systems have systematically excluded individuals without formal credit histories, particularly in emerging markets where approximately 97.74 million Indonesians remain unbanked. While character-based assessments have proven effective in manual microlending contexts, transforming these qualitat...

Trade-based money laundering (TBML) has increasingly exploited commodities markets, including gold trading, to disguise illicit cross-border financial flows. In Indonesia, the growing integration of gold markets with the financial system has created vulnerabilities that threaten the financial system’s integrity, endangering its stability and effective central bank governance. This paper examines how TBML using gold affects key domains of central bank oversight in Indonesia, particularly reserve ...

The expansion of financial technology in Indonesia has required regulatory adaptation capable of reconciling innovation with legal certainty and prudential supervision. The regulatory sandbox introduced under OJK Regulation Number 3 of 2024 operates as a structured and time-bound experimentation mechanism embedded within statutory authority under Law Number 21 of 2011 and Law Number 4 of 2023. This article examined the sandbox as a hybrid legal policy instrument and evaluated its implications fo...

The management of educational funds in Islamic boarding schools (pesantren) faces increasing demands for transparency, accountability, and sustainability in educational operations. However, many pesantren still rely on informal financial management practices that limit effective governance. This study aims to examine the implementation of good financial governance principles in managing educational funds in Islamic boarding schools in Palangka Raya and to analyze their implications for education...

The increasing presence of financial technology in everyday life has influenced how generation Z students manage their finances, particulary through the growing use of paylater services, which raises concern about financial responsibility. This study aims to examine the factors influencing students intention to use paylater among university students in Semarang. The analysis is based on the Theory of Planned Behavior (TPB), including attitude, subjective norms, perceived behavioral control, and ...

The purpose of this research is to determine the mediating effect of perceived fit on the relationship between perceived organizational support and psychological empowerment in national private banking employees in Jakarta. This study uses a quantitative approach with an online survey method. Given the large population of employees in five national private banks in Jakarta, the researcher used non-probability sampling, specifically convenience sampling, to recruit respondents through the LinkedI...

Waste generation in higher education institutions has become an important sustainability challenge because campuses concentrate dense daily activities, food services, administrative work, and short-life consumables within a relatively confined space. This study reformulates an institutional case from Universitas Negeri Makassar, Indonesia, into an integrated analysis of how a clean and green campus agenda can be advanced by optimizing reduce–reuse–recycle (3R) practices, strengthening a campus w...

PKM partners are the Tajung Village Bread and Cake Micro Business. Partner problems include production, management, and marketing aspects. The production problem is that the partner's flagship product, mini cumcum cake, only consists of two flavors, namely chocolate and vanilla. The management problem is that recording or financial administration (cash) for cake sales and purchasing ingredients is still done manually. The marketing problem is that increasing cake marketing turnover is still limi...

Conceptual errors in accounting are not exclusive to introductory courses; they persist and take more complex forms in intermediate-level courses. This study aims to describe the types of conceptual errors most frequently observed among accounting students during the teaching of Intermediate Financial Accounting 1 and 2, and to explore the contributing factors underlying these errors based on direct classroom experience. Using a qualitative descriptive approach grounded in practitioner observati...

This study aims to examine and analyze the effect of digital marketing, service quality, and trust on customer interest in using mobile banking at KCP Bank Sumut Sei Sikambing. This study used a quantitative approach with descriptive quantitative and explanatory research methods. The population consisted of 1,866 customers, with a sample of 100 respondents selected using random sampling techniques and the Slovin formula. Data collection techniques were carried out through questionnaires, intervi...

Audit delay has become a concern in accounting and auditing studies because it is related to the timeliness of financial statement submission and the quality of information for stakeholders. However, research specifically examining the influence of company age, company size, auditor opinion, and the size of Public Accounting Firms (KAP) on audit delay in energy industry and steel industry companies remains limited. This study aims to analyze the influence of company age, company size, auditor op...

Era globalisasi dan digitalisasi saat ini telah mengakibatkan peningkatan persaingan yang signifikan, sehingga mendorong pelaku bisnis untuk beradaptasi dan bersaing dengan cepat agar dapat bersaing di dunia industri saat ini. Pusat Studi Ekonomi dan Pembangunan, Universitas Padjadjaran (CEDS Unpad) melaporkan bahwa indeks persaingan bisnis di Indonesia pada tahun 2024 meningkat dari tahun sebelumnya, dengan skor 4,95. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian se...

Perkembangan teknologi digital telah mendorong perubahan sistem pembayaran dari metode tunai menuju transaksi non-tunai melalui penggunaan e-wallet, mobile banking, dan QRIS. Peningkatan penggunaan transaksi non-tunai di kalangan mahasiswa memberikan kemudahan, kecepatan, serta efisiensi dalam aktivitas pembayaran, namun juga berpotensi meningkatkan perilaku konsumtif akibat rendahnya kontrol terhadap pengeluaran. Penelitian ini bertujuan untuk menganalisis pengaruh frekuensi transaksi non-tunai...

Pada penelitian ini bertujuan untuk menganalisis variabel-variabel yang dapat mempengaruhi pada kinerja karyawan pada PT Bank Sulselbar. Untuk variabel dependen yang digunakan dalam penelitian ini adalah kinerja karyawan dan variabel independen menggunakan Transformasi Digital, Motivasi Kerja, Lingkungan Kerja dan Pelatihan. Penelitian ini menggunakan jumlah sampel yang sebanyak 134 responden pegawai yang bekerja di perusahaan. Desain penelitian yang digunakan adalah penelitian kuantitatif denga...

Purpose: This study aims to analyze the effects of corporate social responsibility, leverage, and firm size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/approach: This study uses secondary financial report data with purposive sampling, yielding 88 observations. Tax aggressiveness is measured by Effective Tax Rate (ETR), with CSR and firm size as Dummy Variables and Leverage (DER) as an independent variable, analyzed u...

Purpose: This study aims to analyze the effect of auditor reputation, firm size, and audit delay on the integrity of financial statements of companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/Approach: A quantitative approach was employed, utilizing secondary data from annual reports of LQ45 companies between 2020 and 2023. The sample, selected through purposive sampling, consisted of 41 companies (164 observations). Data analysis was conducted...

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical a...