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All Journal IIJSE Greenation International Journal of Tourism and Management
Agustina Agustina
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Economics, Econometrics & Finance

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The Influence of Digital Financial Literacy and E-Payment Adoption on Financial Inclusion with Financial Behavior as a Mediating Variable in Generation Z Indah Saputri; Mayaliza Mayaliza; Agustina Agustina
Greenation International Journal of Tourism and Management Vol. 4 No. 2 (2026): (GIJTM) Greenation International Journal of Tourism and Management (June - Augu
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v4i2.867

Abstract

The increasing development of digital financial technology has transformed financial access and behavior, particularly among younger generations who are highly engaged with digital financial services. In Indonesia, this transformation is also accompanied by efforts to expand financial inclusion  however, challenges remain due to uneven levels of financial literacy across society. This research intends to explore how Digital Financial Literacy and the use of E-Payment systems impact Financial Inclusion, with Financial Behavior acting as a mediating factor for Generation Z. The motivation for this study arises from the noticeable disparity betweens the high rate of financial inclusion (85. 10%) and the low level of financial literacy (49. 68%) observed in Indonesia. A quantitative methodology is employed, using an associative-causal framework and Structural Equations Models (SEM) based on Partial Least Squares (PLS), analyzed through SmartPLS with data from 422 respondents from Generation Z. Findings indicate that Digital Financial Literacy positively and significantly influences both Financial Behavior and Financial Inclusion. While E-Payment Adoption also positively and significantly impacts Financial Inclusion, it does not significantly affect Financial Behavior. Additionally, Financial Behavior does not significantly influence Financial Inclusion, meaning it does not mediate the effectss of the two independent variables on Financial Inclusion. Overall, the findings reveal that digital financial literacy and the adoption of electronic payments play a significant role in enhancing financial inclusion, yet financial behavior does not significantly mediate this connection.
PERAN KEPROFITAN DALAM MEMEDIASI PENGARUH LEVERAGE TERHADAP NILAI PERUSAHAAN: BUKTI DARI INDUSTRI PERBANKAN INDONESIA Nurul Fitriyani Pratiwi; Ario Purdianto; Agustina Agustina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9987

Abstract

This study seeks to analyze the correlation between leverage and company value with profitability serving as an intermediary mechanism in banking companies listed on the Indonesia Stock Exchange over the observation period of 2022–2024. This research employed a quantitative methodology, utilizing path analysis and mediation assessment using the Sobel test. The study sample included 26 conventional commercial banks selected based on specific criteria through purposive sampling. Empirical findings in this study indicate that company value is not directly influenced by leverage, while an increase in leverage is statistically proven to decrease a company's profitability. Furthermore, profitability levels were discovered to have a significant and beneficial relationship with company value, while also serving as an intermediary variable that facilitates the impact of leverage on company value. These results verify that the influence of leverage on company value is indirect, as it operates through profitability, which serves as a channeling mechanism in this relationship.
The Effect of Debt-to-Equity Ratio (DER) and Inventory Turnover (ITO) on Return on Assets (ROA) in Food and Beverage Sub-Sector Companies Listed on the Selvi Meiviani Redianti; Erwin Budianto; Agustina Agustina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

It analyzes how financial measures like DER and ITO influence the profitability indicator Return on Assets (ROA). Food and beverage companies listed on the Indonesia Stock Exchange (IDX) face manufacturing cost pressure and profitability fluctuations in 2020–2024. This causal quantitative study uses Indonesia Stock Exchange annual financial records. Purposive sampling generated 22 businesses and 110 observations. Data were processed using descriptive statistics, classical assumption tests, and multiple linear regression in SPSS 24. The hypothesis using partial t-tests and simultaneous F-tests. The incomplete data show that DER is significantly unfavorable on ROA, suggesting that increased leverage may reduce profitability owing to financial obligations. The beneficial but modest impact of ITO on ROA suggests that changes in inventory turnover were not proven to be a major determinant of profitability during the study period. Simultaneously, DER and ITO had a significant effect on ROA. This study has limitations because it only used DER and ITO as explanatory variables for profitability, measured by ROA, so other financial factors that could potentially influence company performance have not been fully accommodated. The observation period was 2020–2024, and only Indonesian food & beverage enterprises were studied. Therefore, the results have limitations in describing long-term conditions and in terms of generalization to other sectors and countries.
Co-Authors Erwin Budianto Indah Saputri Mayaliza Mayaliza Nurul Fitriyani Pratiwi Purdianto, Ario Selvi Meiviani Redianti