Ismi Fathia Rachmi ,S.E., M.Si., Cert.DA.

I am an accounting academic and researcher at Bina Nusantara University, specializing
in taxation, financial performance, and digital financial systems. My expertise lies in analyzing
the intersection of capital market behavior and financial metrics—such as NPM, ROA, ROE,
and EPS—with a focus on firm valuation during periods of economic disruption.

As a dedicated researcher in the digital economy, I have published studies on fintech lending
regulations and strategic tax planning, emphasizing the alignment of digital innovation with
regulatory compliance. Beyond academia, I actively lead community outreach programs that
empower MSMEs through e-tax implementation, financial literacy, and standardized
reporting. I am committed to bridging the gap between empirical research and practical
application to foster sustainable economic development.

In the area of taxation, I explore tax planning strategies and regulatory frameworks, specifically
within fintech lending. My research advocates for aligning tax practices with digital innovation
to support sustainable financial ecosystems in a rapidly evolving economy. Beyond taxation, I
investigate post-pandemic recovery strategies for MSMEs, examining how fintech can enhance
capital access and bolster economic resilience.

My work extends beyond academia into community service and professional outreach. I have
spearheaded initiatives in tax socialization, e-tax implementation, and financial literacy,
providing practical guidance on tax calculation and reporting for small businesses. By
integrating empirical rigor with practical relevance, I aim to bridge the gap
between accounting, technology, and public policy to drive improved tax compliance and
informed financial decision-making in a data-driven environment.

My research also extends to broader economic and business contexts, including studies on postpandemic recovery strategies for micro, small, and medium enterprises (MSMEs). I have
examined the role of financial technology (fintech) in improving access to capital and
supporting economic resilience, demonstrating my interest in the intersection of finance,
technology, and economic development.

Beyond academic publications, I am actively engaged in community service and professional
outreach, particularly in taxation education and financial literacy. I have led and participated
in various initiatives focusing on tax socialization, e-tax implementation, financial reporting,
and tax calculation for SMEs. These activities reflect my commitment to bridging academic
knowledge with practical application and enhancing public understanding of taxation systems.

With a research trajectory integrating taxation, financial analysis, and digital transformation, I
am dedicated to advancing scholarly work at the intersection of accounting, technology, and
public policy. By bridging empirical research with practical application, I strive to enhance tax
compliance and support data-driven financial decision-making, ultimately contributing to
resilient and sustainable economic growth

DEGREE
1. Doctoral Student of Gadjah Mada University, Majoring in Accounting (2020 – present)
2. Master of Science, Majoring in Accounting, MAKSI of Trisakti University (2005-2007)
3. Bachelor Degree, Majoring in Accounting, Trisakti University (1999 – 2003)

KEY RESEARCH AREAS

• Taxation & Tax Avoidance
• Digital Tax Systems (E-Filing, E-Nofa, VAT Policy)
• Financial Performance & Firm Value
• Fintech & Peer-to-Peer Lending Taxation
• Value Added Tax (VAT) Policy
• MSMEs & Economic Recovery
• Economic Performance
• Risk Management