Dr. Rahmat Siauwijaya, S.E., M.M.

Dr. Rahmat Siauwijaya is an academic and researcher in the fields of accounting, banking, and finance, with research interests spanning accounting information systems, banking performance, green finance, taxation, financial management, and corporate governance. His scholarly work integrates accounting practices with contemporary issues in the banking industry, emphasizing how financial policies, internal control systems, and technological implementation influence organizational performance and sustainability.

A significant portion of his research focuses on banking performance and green finance. His studies examine the impacts of green credit policy, market competition, bank-specific characteristics, and macroeconomic conditions on profitability and risk-taking among Indonesian commercial banks. Through empirical analyses, he provides insights into how sustainable banking practices and regulatory policies contribute to financial stability and long-term banking performance.

Dr. Rahmat has also contributed to research in accounting information systems and internal control. His publications evaluate the implementation of accounting information systems for sales, cash receipts, and payroll, as well as their effectiveness in strengthening internal control and preventing accounting fraud. In addition, his work explores taxation, inventory valuation methods, and corporate cash holding decisions, reflecting his broad expertise in accounting and financial management.

Beyond banking and accounting, his research extends to financial markets and digital business environments, including studies on Bitcoin price volatility, stock market movements, e-commerce transactions during the COVID-19 pandemic, and taxpayer behavior in electronic tax reporting systems. His research combines quantitative analysis with practical applications to support better financial decision-making, organizational governance, and sustainable business practices.

KEY RESEARCH AREAS

• Banking & Financial Performance
• Accounting Information Systems
• Green Finance
• Financial Management
• Taxation
• Internal Control