Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Informatics, Economics, Management and Science
Adrian Adrian
STIE Jayakarta
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Library & Information Science Materials Science & Nanotechnology Neuroscience Physics

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Financial Literacy and Fintech Adoption in Indonesia: A Review from Campus Surveys and National Case Studies Adrian Adrian; Oktavia Marpaung; Verdi Yasin; Samuel Horas Sarjana
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2014

Abstract

The financial technology (fintech) sector in Indonesia has experienced significant growth with widespread adoption across various demographic groups. However, this development also reveals systemic vulnerabilities, particularly in the context of the financial literacy gap among users. This article explores the relationship between financial literacy and fintech adoption in Indonesia by integrating findings from campus surveys and national financial literacy reports. The study emphasises the importance of structured, integrated, and behaviour-change-focused national financial literacy programs. The article also offers strategic recommendations for integrating financial education into formal curricula, fostering cross-sector collaboration, and promoting ethical design on fintech platforms to safeguard users and promote digital financial inclusion. Keywords: Financial Literacy, Fintech Adoption, Education
Internal Control over Financial Reporting (ICoFR) in Indonesia: Regulatory Development, Implementation Challenges, and Organizational Readiness Framework Adrian Adrian; Oktavia Marpaung; Verdi Yasin; Kuncoro Wibowo
International Journal of Informatics, Economics, Management and Science Vol 5 No 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i2.2550

Abstract

Reliable financial reporting is essential for investor confidence, corporate governance, and sustainable organizational performance. The increasing complexity of business operations and regulatory expectations has heightened the importance of Internal Control over Financial Reporting (ICoFR). Indonesia recently introduced a mandatory ICoFR framework through Financial Services Authority Regulation (POJK) No. 15 of 2024 and the Minister of State-Owned Enterprises Decree No. SK-5/DKU.MBU/11/2024. This study examines the development of ICoFR regulations in Indonesia, identifies key implementation challenges, and proposes an Integrated Organizational Readiness Framework for Internal Control over Financial Reporting (IORF-ICoFR). Using an integrative literature review and regulatory analysis, the study synthesizes international governance frameworks, Indonesian regulations, and professional implementation guidance. The findings indicate that effective ICoFR implementation depends not only on regulatory compliance but also on organizational readiness, including governance, leadership commitment, human capital, business process maturity, technology governance, risk management integration, and continuous monitoring. The proposed framework provides a practical reference for organizations seeking to strengthen internal controls and enhance the reliability of financial reporting. This study contributes to the literature by integrating regulatory and organizational readiness perspectives within the Indonesian context and offers practical implications for regulators, financial institutions, state-owned enterprises, audit committees, internal auditors, and corporate management.
Co-Authors Oktavia Marpaung Samuel Horas Sarjana Verdi Yasin Wibowo, Kuncoro