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p-Index From 2021 - 2026
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All Journal Jurnal Riset Manajemen Jurnal Riset Akuntansi
M.Khairul Anwari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Cross-Border Digital Financial Management: A Systematic Literature Review M.Khairul Anwari; Maria Christina Iman Kalis; M. Irfani Hendri
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 2 (2026): June: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i2.4100

Abstract

The development of digital governance has accelerated the transformation of public financial management through e-budgeting, e-reporting, and integrated digital financial systems. However, studies discussing digital public financial management in cross-border areas remain fragmented and dispersed across disciplines. This study aims to systematically map the development of research on digital public financial management in cross-border contexts through publication trends, influential journals, active researchers, keyword patterns, countries, institutions, and research areas. This research employed a qualitative approach using a Systematic Literature Review (SLR) and bibliometric analysis based on 48 Scopus-indexed articles published between 2020 and 2026. The findings indicate that publications increased significantly after 2023, reflecting growing scholarly interest in cross-border digital finance and governance. The literature is dominated by economics and finance perspectives, while public financial governance and fiscal accountability in border areas remain underexplored. In addition, knowledge production is still concentrated in a limited number of countries and institutions, particularly in Europe. This study contributes by providing an intellectual mapping of the field and identifying opportunities for future research integrating digital governance, public financial management, and border studies.
The Beyond Intention: the Roles Perceived Sharia Compliance in Explaining Actual Use of Islamic P2P Financing Among Muslim Students M.Khairul Anwari; Nur Afifah; Mustaruddin Mustaruddin; Titik Rosnani
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4155

Abstract

The rapid growth of Islamic financial technology has created new opportunities for expanding financial inclusion among young Muslims. However, limited evidence exists regarding the factors that drive actual usage of Islamic peer-to-peer (P2P) financing, particularly among university students. This study examines the effects of Islamic financial literacy dimensions (financial knowledge, financial behavior, and financial attitude) and trust on actual use behaviour of Islamic P2P financing through the mediating role of intention and the moderating role of perceived sharia compliance. A quantitative survey was conducted among 153 Muslim students in Pontianak, Indonesia, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that financial behaviour and trust significantly influence intention, whereas financial knowledge and financial attitude do not. Furthermore, perceived sharia compliance has a significant direct effect on actual use behavior. Surprisingly, intention does not significantly affect actual use behaviour, indicating the existence of an intention–behaviour gap. In addition, perceived sharia compliance fails to strengthen the relationship between intention and actual use behaviour. These findings extend TPB, TAM, and Sharia Compliance Theory by demonstrating that actual usage of Islamic fintech is driven more by trust and perceived sharia compliance than by intention alone.  
Co-Authors M. Irfani Hendri Maria Christina Iman Kalis Mustaruddin Nur Afifah Titik Rosnani