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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Anik Puji Handayani
Universitas Nahdlatul Ulama Yogyakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Peran Kepatuhan Syariah dalam Memediasi Pengaruh Kinerja Keuangan dan Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia Idzhar Hanan Nurrohim; Gigih Aulia Hilmiawan; Anik Puji Handayani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15813

Abstract

This study aims to analyze the effect of profitability and Good Corporate Governance (GCG) on Islamic Social Reporting (ISR) disclosure, with Sharia compliance acting as a mediating variable in Islamic Commercial Banks in Indonesia. The study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks through documentation methods. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that profitability has a positive effect on ISR disclosure, while GCG does not significantly affect ISR disclosure. Furthermore, profitability and GCG are not sufficient to optimally explain variations in Sharia compliance. Sharia compliance is also not proven to mediate the relationship between profitability and GCG with ISR disclosure. These findings suggest that ISR disclosure in Islamic banking has not yet been fully driven by financial performance and corporate governance mechanisms through Sharia compliance. Therefore, strengthening other internal and external factors is necessary to improve Sharia compliance and the quality of ISR disclosure in Islamic banking in Indonesia.
Determinan Penggunaan QRIS Mahasiswa Gen-Z Madura: Kemudahan Transaksi, Manfaat Literasi Keuangan, Keamanan Transaksi Zamratul Adhabiah; Melvin Rahma Sayuga Subroto; Anik Puji Handayani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.20333

Abstract

Perkembangan sistem pembayaran digital melalui Quick Response Code Indonesian Standard (QRIS) belum sepenuhnya diikuti oleh tingkat adopsi yang merata di kalangan mahasiswa Generasi Z. Penelitian ini bertujuan menganalisis pengaruh kemudahan transaksi, literasi keuangan, dan keamanan transaksi terhadap minat menggunakan QRIS pada mahasiswa Gen-Z etnis Madura di Yogyakarta. Penelitian menggunakan pendekatan kuantitatif dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) terhadap 212 responden. Hasil penelitian menunjukkan bahwa kemudahan transaksi, literasi keuangan, dan keamanan transaksi berpengaruh positif dan signifikan terhadap minat penggunaan QRIS. Kemudahan transaksi menjadi faktor paling dominan, diikuti oleh literasi keuangan dan keamanan transaksi. Temuan ini menunjukkan bahwa keputusan mahasiswa untuk menggunakan QRIS tidak hanya ditentukan oleh efisiensi teknologi, tetapi juga oleh kemampuan memahami layanan keuangan digital dan keyakinan terhadap keamanan sistem. Penelitian ini menegaskan pentingnya peningkatan literasi keuangan digital, perluasan akses merchant QRIS di lingkungan kampus, dan penguatan perlindungan transaksi untuk mendorong inklusi pembayaran digital di kalangan mahasiswa perantau.
Co-Authors Gigih Aulia Hilmiawan Idzhar Hanan Nurrohim Melvin Rahma Sayuga Subroto Zamratul Adhabiah