Article Per Year (5 Year)
p-Index From 2021 - 2026
3.764
P-Index
This Author published in this journals
All Journal ETIKONOMI Jurnal Keuangan dan Perbankan JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Society: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Annals of Human Resource Management Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Multidisiplin KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Islamic Economics Lariba Moneter : Jurnal Keuangan dan Perbankan International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Journal of Multidisciplinary Academic and Practice Studies International Journal of Accounting and Management Information Systems Riset Akuntansi dan Bisnis Indonesia
Abdul Mukti Soma
Telkom University, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
The Influence of attitude, subjective norm, awareness, knowledge, and trust of Millennial and Gen Z on the adoption of fintech services in the sharia banking sector with facilitating conditions as a moderating variable Kusbiantara, Elvara Hana Salsabila; Soma, Abdul Mukti; Sitorus, Palti Marulitua
Keynesia : International Journal of Economy and Business Vol. 4 No. 1 (2025): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v4i1.1288

Abstract

Financial Technology (FinTech) has become a major innovation that influences people's financial behavior, changing the way payments are made easier. This research aims to study the factors that influence Millennials and Gen Z in Bandung in adopting FinTech services in the Sharia banking sector. These factors include attitudes, subjective norms, awareness, knowledge, trust and facilitating conditions. The data used in this research was collected through a questionnaire surveying 400 Sharia banking customers, limited to Millennials and Gen Z in Bandung. Data analysis carried out in this research using Partial Least Square Structural Equation Modeling (PLS-SEM). The findings of this study reveals that attitude, subjective norms, awareness, knowledge, and trust significantly influence consumer’s intention to adopt FinTech services. This study also identifies that facilitating conditions, as a moderating factor, have a significant impact on both attitudes and awareness with regard to consumers' intentions to adopt FinTech services. However, facilitating conditions does not moderate the influence of subjective norms, knowledge, or trust on intention to adopt FinTech services. Fundamentally, this study investigates the factors influencing Sharia bank consumer's intentions to adopt FinTech services. The findings aim to provide valuable insights for FinTech and Sharia banking companies, as well as policymakers, in designing marketing strategies and product development that better align with the needs and preferences of Millennials and Gen Z.
Why do bank risks affect stock returns? Examining the mediating role of profitability in Indonesia’s tier-1 banks‎ Gunawan, Indri; Soma , Abdul Mukti
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art7

Abstract

IntroductionSmall-scale Indonesian banks face intense challenges following the implementation of the ASEAN Economic Community and domestic capital requirements. While profitability is shaped by credit risk, operational efficiency, and capital adequacy, the translation of these internal factors into stock returns remains uncertain. Islamic banks, with their unique risk-sharing principles, offer a distinct context for evaluating this relationship.ObjectivesThis study investigates whether credit risk, operational efficiency, capital adequacy, and net interest margins influence stock returns in small Indonesian banks, and whether profitability, measured by return on assets, mediates this relationship within the framework of Islamic banking principles.MethodThe research applies a quantitative panel analysis of 15 listed small-scale Indonesian banks from 2014 to 2022. Financial and market data were drawn from official regulatory and market reports. Feasible generalized least squares with panel-corrected standard errors, alongside trimming and winsorization techniques, were employed to address heteroskedasticity, autocorrelation, and outliers.ResultsThe findings demonstrate that credit risk and operational inefficiency reduce profitability, while net interest margins increase it. Capital adequacy shows no significant impact on profitability. However, none of these factors, including profitability itself, significantly explain stock returns, which appear dominated by external drivers such as macroeconomic variables and investor sentiment. Profitability does not mediate the relationship between risk factors and stock performance.ImplicationsThe results highlight a disconnection between internal performance measures and market outcomes in small Islamic banks. For theory, the study challenges conventional risk-return models by emphasizing institutional and behavioral factors. For practice and policy, the findings underline the need for improved risk management, operational efficiency, transparency, and investor education to strengthen the link between profitability and shareholder value.Originality/NoveltyThis study contributes to the literature by integrating risk-return analysis with the specific context of Islamic banking. It shows how profitability drivers in small banks do not automatically translate into equity market performance, underscoring the importance of governance, Shariah compliance, and investor sentiment in shaping financial sustainability.
Effect of Leverage, Firm Size, and Profitability on Systematic Risk and its Implications on Share Price Putri Yuniesha Nugrahani; A Mukti Soma; Palti Marulitua Sitorus
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.259

Abstract

Purpose: This study analyzes the effect of leverage, firm size, profitability, and systematic risk on the stock prices of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. Research Methodology: This study utilizes panel data and applies three main regression models, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), to evaluate the impact of the independent variables on stock prices. Results/finding: The study finds that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices, nor does systematic risk mediate the relationship between these variables and stock prices. Conclusions: The study concludes that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices of palm oil plantation companies listed on the IDX during 2013–2023. Systematic risk also does not mediate these relationships, indicating that external factors such as commodity prices, government policies, and macroeconomic conditions play a more dominant role in influencing stock prices in this sector. Limitations: This study is limited to palm oil plantation subsector companies listed on the IDX and the period between 2013 and 2023. External factors, such as macroeconomic conditions, government policies, and environmental factors that might be more significant, have not been deeply analyzed. Contributions: This study contributes to the literature by showing that internal variables such as leverage, Firm Size, and profitability do not always significantly affect stock prices in the context of the palm oil plantation sub-sector in Indonesia.
Go Global with Digital Technology-Based Financial Reporting HAPSARI, Dini Wahjoe; MURTI, Galuh Tresna; SOMA, Mukti; DAMAYANTI, Nensi; FIRMANSYAH, Irvan Wahyu; ROSA, Abigail Ratna; BALDA, Safira
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1770

Abstract

Sugihmukti Tourism Village is a destination offering natural beauty, educational activities, and local wisdom as its main attractions for tourists. However, despite this enormous potential, administrative management and business process recording remain poorly organized and documented. In response to this situation, efforts were made to increase the capacity of tourism village managers to implement a more efficient digital financial recording and reporting system. Through training and mentoring activities, the team helped managers understand the preparation of financial reports based on MSME standards and introduced the SIABDES Maxi application, which has been tailored to the characteristics and needs of the village. The results of a questionnaire evaluation showed that participants stated that the materials provided were appropriate to their needs, the training delivery was interesting and easy to understand, and the implementation time was deemed effective. Furthermore, the managers hope that similar activities can continue as the need for digitalization of tourism village management increases. This program is expected to strengthen accountability, improve financial governance efficiency, and become a strategic step towards more professional and globally competitive tourism village management.
Tax Transformation of SMEs in Bojongsoang Village: The Impact of Socialization of Government Regulation No. 55 of 2022 and Coretax Application Socialization Dewi, Maya Safira; Fajriati, Novy; Hapsari, Dini Wahjoe; Soma, A. Mukti
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/bx5qmv05

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, including in West Java. However, many MSME actors still face challenges in understanding their tax obligations. This article analyzes the impact of the socialization of tax regulation changes, specifically the transition from Government Regulation No. 23 of 2018 to Government Regulation No. 55 of 2022, as well as the implementation of the Coretax application for digital tax reporting in Bojongsoang Village, Bojongsoang District, Bandung Regency. The socialization program was conducted on October 23, 2025, involving 50 local MSME actors. The results of the socialization showed an improvement in understanding the 0.5% final income tax rate for MSMEs with revenue below IDR 4.8 billion, as well as the procedure for digital tax reporting. Although some participants expressed concerns regarding the use of Coretax, the workshop successfully provided practical understanding of how to use the application. Through this activity, it is expected that MSME actors in Bojongsoang Village will be able to manage their tax obligations more efficiently and reduce difficulties in tax administration. This community service program has the potential to enhance MSME tax compliance and support the sustainability of the MSME sector in the region.
Constructing Optimal Portfolios Using the Single Index Model and Markowitz Model: A Study on Cryptocurrencies Eko Sanjaya Nurhakim; Abdul Mukti Soma; Irni Yunita
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.485

Abstract

This study analyzes the formation of optimal portfolios on cryptocurrency assets using the single index model and the Harry Markowitz model. This study covers 79 cryptocurrencies with the largest market capitalization during the period June 2023–June 2024. We calculate the optimal portfolio using the single index model and Markowitz, and evaluate its performance using the Sharpe Ratio. The results show that the Harry Markowitz model produces better portfolio performance compared to the single index model. The Markowitz portfolio produces a positive Sharpe ratio (1.8496), a portfolio return rate of 7.678%, and lower risk (0.0415). Conversely, the single index model portfolio shows a negative Sharpe ratio (-2.0971), indicating lower returns than risk-free assets. In addition, the Markowitz model offers more efficient diversification than the single index model. However, in general, both the Single Index Model and the Markowitz Model have a significant effect on the formation of optimal portfolios, with the Sharpe Index proving to be a significant mediator in the relationship between the two models and the optimal portfolio. The R-squared value shows that the SIM variables, Markowitz Model, and Sharpe Index explain 48.4% of the variation in the optimal portfolio. This study recommends the use of the Harry Markowitz model for cryptocurrency investment because it can provide higher returns with more controlled risks. This study provides important insights for investors on the strategy of diversifying cryptocurrency asset portfolios.
Factors Influencing Fintech Adoption Among MSME’s in Bandung West Java Indonesia Jimmy Julio Ratu Edo; Abdul Mukti Soma; Palti Marulitua Sitorus
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.486

Abstract

The purpose of this study was to identify and quantify the factors impacting the adoption of fintech by micro, small, and medium-sized enterprises (MSMEs) in Bandung. The factors are perceived ease of use, perceived utility, financial literacy, user innovation, government assistance, and trust. Based on the data gathered, this study comprised 356 participants who are either performers or owners of Micro, Small, and Medium Enterprises (MSMEs) in Bandung. The correlation between variables is investigated in this study utilising the Partial Least Squares (PLS) data analysis approaches and SmartPLS v 3.2.9 software. The results of the study show that perceived simplicity of use, perceived usefulness, user innovativeness, and trust all have a major impact on Fintech acceptance. In contrast, financial literacy and government backing have no substantial impact on fintech uptake. This study emphasizes the importance of fintech service providers to prioritize ease of service and build trust..Then the government ought to accelerate the development of information and communication technology (ICT) infrastructure, such as expanding mobile broadband coverage and promoting Fintech companies through advantageous laws. Incorporating financial literacy into the school curriculum may help to reduce information asymmetry and improve financial accessibility, hence promoting the growth of MSMEs.
FACTORS DETERMINING THE DECISION TO USE SHARIA FINANCIAL PRODUCTS IN THE DIGITAL ERA Febriyanthi, Hesty; Wati, Lela Nurlaela; Soma, Abdul Mukti
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 3 (2026): Volume 10, Nomor 3, June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i3.54795

Abstract

This study examines the impact of Islamic financial literacy, sharia compliance, returns, customer risk profiles, digitalization and social factors, and religiosity on the decision to use Islamic financial products in Islamic banking. This study employed a quantitative methodology, including a sample of 302 productive-age respondents with bank accounts in DKI Jakarta. Data analysis was conducted using multiple regression with SmartPLS. The results show that Islamic financial literacy, customer risk profiles, digitalization and social factors, and religiosity have a positive influence on the decision to use Islamic financial products. Conversely, sharia compliance and returns do not have a significant effect. These findings theoretically enhance the literature on consumer behavior and Islamic finance by illustrating that value-based elements, especially religiosity, exert a more significant influence than economic concerns in the decision to utilize Islamic financial products. The research findings suggest that Islamic banking, regulators, educational institutions, and religious organizations should collaborate to enhance Islamic financial literacy programs, expedite the transition to digital services, and formulate marketing strategies that highlight Islamic values and religiosity to promote the adoption of Islamic financial products. This study develops a model that includes financial, behavioral, technological, and religiosity characteristics to elucidate the decision to utilize Islamic financial products, contrasting with previous research that predominantly emphasized economic considerations. This study illustrates that religiosity exerts a more significant impact than financial returns and views of Islamic compliance, offering a novel viewpoint on value-driven decision-making within the Islamic banking sector.
Co-Authors Aziz, Azmal BALDA, Safira Br Siregar, Kristina Valentina Damayanti, Nensi Darwis, Hidayat Dini Wahjoe Hapsari Driana, Thasania Fitri Eko Sanjaya Nurhakim Erie Febrian Febriyanthi, Hesty Feryanto, Muslim FIRMANSYAH, Irvan Wahyu Gunawan, Indri Ibrahim, Luckman Imam Santoso Ina Primiana Irni Yunita Jimmy Julio Ratu Edo Kusbiantara, Elvara Hana Salsabila Maya Safira Dewi Mulyanti, Rita Yuni Novy Fajriati Palti Marulitua Sitorus Palti Marulitua Sitorus Palti Marulitua Sitorus Putri Yuniesha Nugrahani Ramdany, Ramdany refsi, Firdaus ROSA, Abigail Ratna Ruseno, Ndaru Sabilla, Anisa Moza Safitri, Annisa Sapta Rini, Anggarwati Sitepu, Victor Bastanta Sudarso K Wiryono Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Umi Widyastuti Wati, Lela Nurlaela Widodo, Iqbal