Articles
<![CDATA[Determinan Terjadinya Kecurangan (Fraud) pada Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Kab. Semarang) ]]>
<![CDATA[Widyastuti, Emy]]>;
<![CDATA[Sari, Dwi Noviana]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v21i1.15390
<![CDATA[Sebagai sebuah lembaga yang melayani masyarakat, pemerintah desa berkewajiban untuk mempertanggungjawabkan keuangan negara yang dikelolanya. Namun berdasarkan data, masih banyak ditemui praktik kecurangan (fraud) yang terjadi dalam pemerintahan desa. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi terjadinya kecurangan (fraud) dalam pengelolaan dana pemerintahan desa. Analisis data dilakukan melalui regresi linier berganda. Data penelitian berupa data primer melalui instrumen kuisioner dengan convenience sampling sebagai teknik yang digunakan dalam pengambilan sampel penelitian. Secara parsial hasilnya menunjukkan variabel penyajian laporan keuangan desa dan pengendalian internal tidak berpengaruh terhadap terjadinya kecurangan (fraud). Sedangkan budaya etis organisasi dan religiusitas berpengaruh negatif terhadap terjadinya kecurangan (fraud).]]>
<![CDATA[Analisis Determinan Inklusi Keuangan Syariah pada Generasi Milenial di Kota Salatiga ]]>
<![CDATA[Widyastuti, Emy]]>;
<![CDATA[Iqmahanis Afisa]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v9i3.21906
<![CDATA[This research aims to determine the influence of sharia financial literacy, financial technology, gender, age, education and income on sharia financial inclusion in the millennial generation of Salatiga City. This type of research is quantitative research using primary data in the form of questionnaires. The sample selected was 100 millennial generation respondents from Salatiga City using purposive sampling. The data analysis technique uses multiple linear regression with research results showing that sharia financial literacy and financial technology have a positive and significant effect on sharia financial inclusion, gender has an insignificant negative effect on sharia financial inclusion, age has a significant negative effect on sharia financial inclusion, education and income positive and insignificant effect on sharia financial inclusion.]]>
<![CDATA[Accelerating Digital Banking Transformation Through User Acceptance: a study on the Millennial Cultural ]]>
<![CDATA[Arinta, Yusvita Nena]]>;
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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DOI: 10.26714/mki.14.1.2024.74-87
<![CDATA[This study aims to examine a conceptual model that explains the main factors that influence the behavioural intention of the millennial generation in their acceptance of the use of digital banking. The conceptual model is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), with experience as a moderating variable. The modelling was carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) equation to analyze the data collected from the questionnaires filled out by the respondents. The research results show that behavioural intentions are significantly influenced by performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, and habit. Social influence and price value are not factors that contribute to the cultural behaviour intention of the millennial generation towards accepting the use of digital banking. In line with hypothesis testing, moderation testing with experience as a moderating variable that has no influence is social influence and price value. This study offers the banking sector to design and market products through technological innovation that can become a competitive advantage, thereby increasing the digital banking acceptance of the millennial generation in Central Java.]]>
<![CDATA[CONTRIBUTION OF FOREIGN DEBT, SUKUK, AND BONDS IN INDONESIA'S ECONOMIC GROWTH ]]>
<![CDATA[Maharani, Devi Widhia]]>;
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 1 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V34I12024.64-76
<![CDATA[Introduction: Indonesia's economic growth experiences unstable conditions from year to year, The study explores their impact on Indonesia's inability to overcome government spending problems by comparing three alternative sources of Indonesian state income to support economic growth, namely foreign debt, Sukuk, and bonds. Methods: The research uses a quantitative approach derived from secondary data in the form of time series data. Foreign debt has a negative effect on Indonesia's economic growth, while sukuk and bonds have a positive effect on Indonesia's economic growth. Results: The simultaneous result is 0.948, meaning that the independent variables (foreign debt, Sukuk, and bonds) have an influence and can be explained by 94.8% of Indonesia's economic growth. Meanwhile, the remaining 5.2% is explained by other variables that are not in this research. This indicates that the foreign debt sukuk and bonds variables have a big influence on Indonesia's economic growth in 2016-2023. Conclusion and suggestion: Foreign debt must be controlled properly by the state so that an economic crisis does not occur in Indonesia. Apart from that, the government must increase the issuance of sukuk and bonds to meet the needs of the deficit APBN.]]>
<![CDATA[ASSET REVALUATION AS A MODERATION VARIABLE FACTORS THAT AFFECT THE VALUE OF THE COMPANY ]]>
<![CDATA[Khofifah, Fitri]]>;
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v20i2.32561
<![CDATA[This study aims to determine the effect of Liability, Investment Opportunity Set and Fixed Asset Intensity on Firm Value with Asset Revaluation as a moderating variable. The case study was conducted on manufacturing companies listed in the Jakarta Islamic Index (JII) for the 2017-2021 period. This study uses a quantitative approach with a population of 8 manufacturing companies whose shares are listed in the JII. The sample used was 40 selected through the Purposive Sampling method. This study uses secondary data analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results of the study indicate that liability has a positive insignificant effect on firm value, Investment Opportunity Set has a positive significant effect on firm value, Fixed Asset Intensity has a negative insignificant effect on firm value, asset revaluation cannot moderate liability, Investment Opportunity Set and Fixed Asset Intensity on firm value]]>
<![CDATA[Pengaruh social media marketing, online customer review, dan religiusitas terhadap keputusan pembelian konsumen shopee di masa pandemi Covid-19 dengan minat beli sebagai variabel intervening ]]>
<![CDATA[Ngadimen, Ahmad Nurrokhim]]>;
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ Journal of Management and Digital Business Vol. 1 No. 2 (2021): Journal of Management and Digital Business ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jmdb.v1i2.134
<![CDATA[The purpose of this study was to determine the effect of social media marketing, online customer reviews, and religiosity on Shopee consumer purchasing decisions during the Covid-19 pandemic, with purchase intention as an intervening variable. This type of research is a quantitative study with a population of Shopee consumers scattered randomly in Indonesia. The sampling technique in this study used purposive sampling, totaling 100 respondents. Method analysis data use path analysis. Statistical test results show that social media marketing, online customer reviews, and religiosity have no significant positive effect on purchasing decisions. Then social media marketing and online customer reviews have a positive and significant effect on buying interest, while religiosity has a positive and insignificant effect on buying interest. Buying interest can mediate the influence of social media marketing and online customer reviews on purchasing decisions. However, buying interest cannot mediate the influence of religiosity on purchasing decisions.]]>
<![CDATA[Analisis Determinan Inklusi Keuangan Syariah pada Generasi Milenial di Kota Salatiga ]]>
<![CDATA[Widyastuti, Emy]]>;
<![CDATA[Iqmahanis Afisa]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v9i3.21906
<![CDATA[This research aims to determine the influence of sharia financial literacy, financial technology, gender, age, education and income on sharia financial inclusion in the millennial generation of Salatiga City. This type of research is quantitative research using primary data in the form of questionnaires. The sample selected was 100 millennial generation respondents from Salatiga City using purposive sampling. The data analysis technique uses multiple linear regression with research results showing that sharia financial literacy and financial technology have a positive and significant effect on sharia financial inclusion, gender has an insignificant negative effect on sharia financial inclusion, age has a significant negative effect on sharia financial inclusion, education and income positive and insignificant effect on sharia financial inclusion.]]>
<![CDATA[Pengaruh corporate image, relationship marketing dan sosial media promotion terhadap loyalitas dengan kepuasan sebagai variabel intervening ]]>
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ Indonesian Journal of Muhammadiyah Studies (IJMUS) Vol. 2 No. 2 (2021): Indonesian Journal of Muhammadiyah Studies ]]>
Publisher : <![CDATA[Majelis Pembinaan Kader Sumber Daya Insani Pimpinan Daerah Muhammadiyah Kota Salatiga ]]>
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DOI: 10.62289/ijmus.v2i2.30
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Corporate Image, Customer Relationship Marketing, dan Sosial Media Promotion terhadap Loyalitas dengan Kepuasan sebagai Variabel Intervening pada BSI KC Semarang. Penelitian ini menggunakan metode kuantitatif dengan mengolah data primer dari kuesioner yang diberikan kepada nasabah BSI KC Semarang. Alat analisis yang digunakan adalah SPSS 16. Metode analisis data meliputi uji instrumen dan uji analisis jalur. Hasil penelitian ini menunjukkan bahwa corporate image berpengaruh negatif dan tidak signifikan terhadap loyalitas. Customer relationship marketing berpengaruh negatif dan tidak signifikan terhadap loyalitas. Promosi media sosial berpengaruh positif dan signifikan terhadap loyalitas. C berpengaruh negatif dan tidak signifikan terhadap kepuasan. Customer relationship marketing berpengaruh positif dan signifikan terhadap kepuasan. Promosi media sosial berpengaruh positif dan signifikan terhadap kepuasan. Kepuasan berpengaruh positif dan signifikan terhadap loyalitas. Corporate image berpengaruh negatif dan tidak signifikan terhadap loyalitas dengan kepuasan sebagai variabel intervening. Customer relationship marketing berpengaruh positif dan signifikan terhadap loyalitas dengan kepuasan sebagai variabel intervening. Promosi media sosial berpengaruh positif dan signifikan terhadap loyalitas dengan kepuasan sebagai variabel intervening.]]>
<![CDATA[Peran Kepuasan Dalam Memediasi Pengaruh Customer Experience, Word Of Mouth Dan Kualitas Layanan Mobile Banking Terhadap Loyalitas Nasabah ]]>
<![CDATA[Safitri, Vika Nur]]>;
<![CDATA[Widyastuti, Emy]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 3 No 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v3i1.8133
<![CDATA[This study aims to analyze the role of satisfaction in mediating the relationship between Customer Experience (CE), Word Of Mouth (WoM) and Mobile Banking Service Quality (SQ) with Customer Loyalty. The research method uses associative descriptive quantitative by analyzing secondary data in the form of questionnaires. The population is Bank Syariah Indonesia sub-branch office Kudus customers and a sample of 100 respondents determined by purposive sampling technique. The results showed that loyalty can be influenced by CE positively but not significantly, influenced by WoM positively significant and influenced by SQ negatively insignificant. Furthermore, the satisfaction variable is influenced by CE positively but insignificantly, influenced by WoM positively significantly and influenced by SQ negatively insignificantly. In testing Z against Y, a significant relationship with a positive direction was found. Furthermore, the role of satisfaction as a mediator is only able to mediate the effect of WoM on loyalty]]>
<![CDATA[Exploring Muslim Gen Z’s Financial Behavior: Roles of Islamic Literacy, Emotion Coping, and Self-Efficacy ]]>
<![CDATA[Widyastuti, Emy]]>;
<![CDATA[Mumtaz, Ni'am Al]]>;
<![CDATA[Zahra, Karima]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jimkes.v13i5.3760
<![CDATA[The increasing complexity of modern life has made effective financial management an urgent challenge. This condition is particularly evident among Generation Z, who are vulnerable to consumptive behavior and instant lifestyle trends. This study explores and analyzes financial management behavior determinants through Islamic financial literacy and emotional coping involving financial self-efficacy as a moderating factor. The study was implemented in Salatiga using a quantitative approach. Questionnaires were distributed to obtain accurate primary data. The target population is Muslim Generation Z and, domiciled in Salatiga. The sample will be taken using a purposive sampling technique, and 100 respondents will be selected to obtain a representative sample. The findings through Structural Equation Modeling (SEM) PLS explain that Islamic financial literacy and emotional coping significantly contribute to improving good financial management in Muslim Gen Z. However, self-confidence depicted through financial self-efficacy is not enough to encourage a Muslim's financial literacy to manage their finances. Financial management for Muslim Gen Z will be influenced by their financial literacy, which is driven by self-efficacy. These findings contribute to the development of literature on financial behavior involving factors in the context of Islamic finance along with emotional factors, which are currently rarely studied.]]>
