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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Vika Fitranita
Program Studi Akuntansi, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko, Keamanan, dan Kepercayaan terhadap Penggunaan Digital Banking Ketty Junisa Piandari Utami; Vika Fitranita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, perceived risk, security, and trust on the use of digital banking services. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 170 digital banking users in Bengkulu City, selected using a purposive sampling technique. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results show that perceived usefulness, perceived ease of use, security, and trust have a positive and significant influence on the use of digital banking services. This suggests that perceived usefulness, ease of use of the system, level of service security, and trust in the service provider are important factors that encourage users to utilize digital banking services. Conversely, perceived risk did not significantly influence the use of these services. This study contributes to the development of the Extended Technology Acceptance Model (Extended TAM) by incorporating variables such as perceived risk, security, and trust to explain technology usage behavior in the digital banking sector. In addition, this research also provides practical implications for the banking industry in improving the quality of digital banking services, especially in terms of ease of use, system security, and building user trust.
Peran Environmental, Social and Governance dalam Memenuhi Prinsip Good Corporate Governance Melalui Transformasi Digital Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tsaltsa Puspita Sari; Vika Fitranita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Environmental, Social and Governance (ESG) on the fulfillment of Good Corporate Governance (GCG) principles with Digital Transformation as a moderating variable in mining companies listed on the Indonesia Stock Exchange. This study employs a quantitative research method with a descriptive approach. The research sample consists of 26 mining companies selected through purposive sampling during the 2021–2023 period, resulting in 78 observations. Data were obtained from the companies' annual reports and sustainability reports. The data analysis techniques used include descriptive statistical analysis, classical assumption tests, simple linear regression, and Moderated Regression Analysis (MRA). The results indicate that ESG has a positive and significant effect on GCG principles, as evidenced by a t-value of 5.243 > t-table of 1.662 with a significance value of 0.000. This suggests that the higher the company's commitment to implementing ESG values, the better the company's ability to fulfill good corporate governance principles. However, the interaction test results reveal that Digital Transformation is unable to moderate the relationship between ESG and GCG principles, with an interaction variable significance value of 0.272 > 0.05. This condition indicates that digital transformation in Indonesian mining companies has not been fully integrated with ESG implementation in supporting the improvement of corporate governance quality.
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko, Keamanan, dan Kepercayaan terhadap Penggunaan Digital Banking Ketty Junisa Piandari Utami; Vika Fitranita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, perceived risk, security, and trust on the use of digital banking services. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 170 digital banking users in Bengkulu City, selected using a purposive sampling technique. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results show that perceived usefulness, perceived ease of use, security, and trust have a positive and significant influence on the use of digital banking services. This suggests that perceived usefulness, ease of use of the system, level of service security, and trust in the service provider are important factors that encourage users to utilize digital banking services. Conversely, perceived risk did not significantly influence the use of these services. This study contributes to the development of the Extended Technology Acceptance Model (Extended TAM) by incorporating variables such as perceived risk, security, and trust to explain technology usage behavior in the digital banking sector. In addition, this research also provides practical implications for the banking industry in improving the quality of digital banking services, especially in terms of ease of use, system security, and building user trust.
Peran Environmental, Social and Governance dalam Memenuhi Prinsip Good Corporate Governance Melalui Transformasi Digital Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tsaltsa Puspita Sari; Vika Fitranita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Environmental, Social and Governance (ESG) on the fulfillment of Good Corporate Governance (GCG) principles with Digital Transformation as a moderating variable in mining companies listed on the Indonesia Stock Exchange. This study employs a quantitative research method with a descriptive approach. The research sample consists of 26 mining companies selected through purposive sampling during the 2021–2023 period, resulting in 78 observations. Data were obtained from the companies' annual reports and sustainability reports. The data analysis techniques used include descriptive statistical analysis, classical assumption tests, simple linear regression, and Moderated Regression Analysis (MRA). The results indicate that ESG has a positive and significant effect on GCG principles, as evidenced by a t-value of 5.243 > t-table of 1.662 with a significance value of 0.000. This suggests that the higher the company's commitment to implementing ESG values, the better the company's ability to fulfill good corporate governance principles. However, the interaction test results reveal that Digital Transformation is unable to moderate the relationship between ESG and GCG principles, with an interaction variable significance value of 0.272 > 0.05. This condition indicates that digital transformation in Indonesian mining companies has not been fully integrated with ESG implementation in supporting the improvement of corporate governance quality.
Co-Authors Ketty Junisa Piandari Utami Tsaltsa Puspita Sari