Neo Journal of economy and social humanities

The Effect of Inflation, Exchange Rate and Credit Risk on Banking Profitability in Indonesia (2021 – 2024)

Rismatur Reza Tri Auliana — 2025-10-06

This study aims to analyze the influence of inflation, credit risk, and exchange rates on banking profitability in Indonesia, which is an important issue in a dynamic economic context. Measured by ROA with the period 2021-2024 based on Signaling theory. By understanding whether these macroeconomic factors can affect the bank's financial performance. Using quantitative methods, multiple linear regression was conducted through SPSS 16, with secondary data from 11 large conventional banks on the IDX and produced 44 observations. As a result, simultaneously, inflation, exchange rates, credit risk affect banking profitability significantly are shown by the results (F = 3.123, p = 0.036), explaining the 15.4% variation (R² = 0.154; Adjusted R² = 0.106), but only a fraction of the credit risk (t = 2.618, p = 0.012, β = 0.051) was affected. inflation (t = 0.975, p = 0.335) and exchange rate (t = 0.995, p = 0.326) are not. These findings contribute to understanding the importance of risk control in maintaining bank profitability amid uncertain economic conditions, emphasizing the priority of internal credit risk management over external macroeconomic signals in post-pandemic banking stability. The recommendations include stricter supervision of NPLs by the OJK and BI, as well as hedging for exchange rate risks. The conclusions of this study emphasize the need for banks to improve risk management and transparency of financial statements, further research is recommended to examine other factors besides the variables in this study.

Inclusive Economic Empowerment through Halal Product Certification and the Development of a Culinary Center for Women-Led MSMEs in Denai Sarang Burung Village

Arlina Nurbaity Lubis — 2025-10-10

This community engagement program aims to enhance the village’s economic self-reliance and social resilience through a participatory and collaborative approach involving women-led micro, small, and medium enterprises (MSMEs), youth, children, and the village government as key partners. The implementation stages began with village potential mapping through focus group discussions, followed by business legalization assistance including the issuance of Business Identification Numbers (NIB) and halal product certification along with training in business management, product innovation, and digital marketing. The results demonstrate a significant increase in local capacity and competitiveness: several women-owned MSMEs successfully obtained NIB and halal certificates, the process of establishing a culinary and souvenir center (Pujasera) as a hub for local product promotion was successfully initiated, and a digital marketing network was developed to expand market access, while a more child-friendly and gender-equitable village environment was fostered. These achievements confirm that a participatory and collaborative model can effectively create an inclusive, competitive, and sustainable village ecosystem, while also making a tangible contribution to the advancement of knowledge.

The Influence of the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives

Sesilia Ekarista Lewar — 2025-10-16

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.

The Influence of Market Orientation and Digital Marketing on the Performance of Micro, Small, and Medium Enterprises through Competitive Advantage

U.K. Purbasari — 2025-10-16

This research analyzes the influence of market orientation and digital marketing on the performance of small and medium enterprises (SMEs), considering the role of competitive advantage as a factor that strengthens that relationship. The study was conducted on SMEs located in Tangerang Regency, involving 140 business actors as main respondents. The results indicate that market orientation has a positive impact on competitive advantage, and digital marketing also positively affects competitive advantage. Furthermore, market orientation positively influences the performance of SMEs, while digital marketing has a positive effect on the performance of SMEs. Competitive advantage can mediate the influence of market orientation on the performance of SMEs. Additionally, competitive advantage can mediate the influence of digital marketing on the performance of SMEs. Thus, all relationships studied in this research show results that are consistent with initial assumptions and provide a positive impact.

The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023

Niken Apriliana — 2025-10-24

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.

Implementation of Population Policy Towards Indonesia’s Golden Vision 2045: Strengths and Future Challenges

Muhammad Cholifihani — 2025-10-24

This study aimed to analyze the advantages and drawbacks of Indonesia’s population policy within the framework of the National Long-Term Development Plan (RPJPN) 2025–2045. The objective was to examine how demographic management can contribute to realization of the Indonesia’s Golden Vision 2045. A qualitative research method was applied through a literature review, focusing on strategic themes such as optimizing the demographic bonus, controlling population growth, developing intermediate cities, and promoting social inclusion for vulnerable groups. The study drew on academic articles, policy documents, and official government reports, purposively selected to represent the most relevant and updated sources. The instrument used in this study was a document analysis matrix to categorize findings according to opportunities and challenges. The results indicated that the RPJPN 2025–2045 provided a strong strategic direction to harness demographic momentum by enhancing human capital and economic productivity. However, challenges were identified in the form of regional development disparities, unequal access to basic services, risks of uncontrolled urbanization, and potential increases in unemployment if education and employment sectors were not adequately prepared. This study concluded that strengthening local-level policy implementation, mainstreaming inclusive development, and fostering cross-sectoral synergy were essential for effective demographic management. The findings were expected to support the development of adaptive and sustainable population strategies that could ensure Indonesia’s demographic advantages were transformed into long-term national progress.

The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village

Aleksander Paskalinus Plewan — 2025-10-27

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.