Fintech in the time of COVID-19: Conceptual Overview

Candy, Candy; Robin, Robin; Sativa, Estina; Septiana, Sephia; Can, Hansen; Alice, Alice

doi:10.35912/jakman.v3i3.1115

Cited by 14 publications

(12 citation statements)

References 20 publications

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“…Endless poverty is an irony for Indonesia, a country that is known to have abundant natural resources, but the fact it still disable to provide a decent living for its people. This poverty condition is further exacerbated by the outbreak of the Corona Virus which has spread from March 2020 in Indonesia (Candy et al, 2022). To suppress the spread of Covid-19, the Government has taken a policy to limit community activities.…”

Section: Periodmentioning

confidence: 99%

Economic Recovery: A Bibliometric Study

Ladista

2023

sekp

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Purpose: This study aims to determine the characteristics of previous studies on economic recovery Research Methodology: This research is a bibliometric study using the charting the field method developed by Hesford et al., (2006). Results: 46 articles from 2021-2022 were obtained from the Sinta accredited journal with the keyword economic recovery. The majority articles are from 2021, Sinta 5, economic journal, used qualitative research, secondary data sources. Last, three strategies most discussed were empowerment of MSMEs, the provision of social assistance, and the use of Islamic financial instruments. Limitations: This study uses only two of the three classifications developed by Hesford et al (2006). Contribution: The novelty in this research is to propose a new classification based on the focus and scope of journals, Sinta's accreditation rating, types of research, types of data sources, data collection methods, and economic recovery strategies discussed. Keywords: 1. Econometric Recovery 2. Covid-19 3. Bibliometrics

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Section: Periodmentioning

confidence: 99%

Economic Recovery: A Bibliometric Study

Ladista

2023

sekp

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“…As the world is slowly coming out of the clutches of a pandemic past, developing nations like India are embracing technological developments in financial sector and rejecting obsolete technological combinations (Gupta et al 2021). Social bonding has taken prevalence over physical bonding during the pandemic tenure and FinTech is enabling various crowd funding platforms to perform seamlessly by removing asymmetric information between lenders and borrowers (Robin et al 2022). Adoption of online banking has gained popularity in the post Covid period due to financial information flows getting re-organized (Nair et al 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

The Future of Financial Inclusion Through Fintech: A Conceptual Study in Post Pandemic India

Datta

2023

Sachetas

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Accessing adequate financial services is considered one of the main difficulties facing communities during periods of uncertainty and crisis. Applying technological innovations in the finance industry, such as digital cash transfers or mobile banking, along with governmental support and regulatory frameworks have the potential to reach out to people currently lacking access to basic financial requirements. Financial Technology or FinTech plays a crucial role in uplifting the state of financial inclusion in India in more ways than one. The current study aims to provide a conceptual understanding on how FinTech helps accelerate financial inclusion in India’s post pandemic landscape and throws light upon certain key regulatory initiatives that enable smooth execution of this objective. The paper also presents a brief discussion on the way forward for improvement of Fintech landscape in India. The methodology followed is descriptive in nature, focused on providing a conceptual overview of the topic at hand. The bottom line of the study states that Fintech will help the economy get back to its feet after the harsh realities of the pandemic through improvement and transformation so that it has a positive impact on all users.

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“…Hasilnya profitability tidak berpengaruh pada beban pajak yang ditunjukkan dengan p-value 0,596 dan beban pajak juga tidak berpengaruh terhadap agresivitas transfer pricing, dengan p-value 0,559 (Candy et al, 2022).…”

Section: Profitabilitas Secara Tidak Langsung Terhadap Agresivitas Tr...unclassified

Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing

Mulya

2022

Sakman

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Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations Keywords: 1. Profitability 2. Capital Intensity Ratio 3. Executive Risk Preference 4. Tax 5. Transfer Pricing 6. Aggressiveness

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Fintech in the time of COVID-19: Conceptual Overview

Cited by 14 publications

References 20 publications

Economic Recovery: A Bibliometric Study

Economic Recovery: A Bibliometric Study

The Future of Financial Inclusion Through Fintech: A Conceptual Study in Post Pandemic India

Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing

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