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Perdana, Buyung Cahya
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Open Banking dan Proteksi Data Konsumen di Era FinTech Komariyah, Fitri; Perdana, Buyung Cahya
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 4 (2025): MAY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i4.203

Abstract

Perkembangan financial technology (FinTech) telah mendorong munculnya konsep open banking, yaitu sistem keuangan terbuka yang memungkinkan pihak ketiga mengakses data keuangan konsumen melalui API (Application Programming Interface) secara aman dan terstandarisasi. Meskipun inovatif, open banking menimbulkan kekhawatiran terkait keamanan dan privasi data konsumen, terutama di negara berkembang yang masih membangun infrastruktur hukum dan teknologinya. Penelitian ini bertujuan untuk mengkaji keterkaitan antara implementasi open banking dan perlindungan data konsumen di era FinTech, dengan menggunakan pendekatan deskriptif kualitatif berbasis studi literatur dan analisis regulasi yang berlaku di Indonesia serta perbandingan global. Hasil analisis menunjukkan bahwa terdapat kesenjangan antara kecepatan inovasi digital dan kesiapan regulasi dalam menjamin hak konsumen terhadap data pribadinya. Temuan ini sejalan dengan studi Zetzsche, Buckley, Arner, dan Barberis (2020) yang menyatakan bahwa tanpa kerangka perlindungan data yang kuat, open banking justru dapat menjadi ancaman serius bagi kepercayaan publik terhadap sistem keuangan digital (Zetzsche, D. A., Buckley, R. P., Arner, D. W., & Barberis, J. N., 2020). Oleh karena itu, diperlukan integrasi antara teknologi keamanan, kesadaran hukum konsumen, serta kebijakan privasi berbasis prinsip data sovereignty untuk menciptakan ekosistem keuangan digital yang inklusif dan aman.
PELATIHAN “PACKAGING GUNA PENINGKATAN PENJUALAN ECO ENZIM” DI BANK SAMPAH INDUK KOTA MOJOKERTO Dewianawati, Dwi; Sunaryo, Agus; Purwanto, Fajar; Istiqomah, Inuk Wahyuni; Rahayu, Sari; Hastuti, Poppy Meilina Dian; Perdana, Buyung Cahya
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/x9z71j15

Abstract

Sampah dapat diartikan sebagai konsekuensi adanya aktivitas kehidupan manusia. Setiap tahunnya, dipastikan volume sampah selalu bertambah seiring dengan pola konsumerisme masyarakat yang semakin meningkat. Undang-Undang Nomor 18 Tahun 2008 tentang Pengelolaan Sampah serta Peraturan Pemerintah Nomor 81 Tahun 2012 mengamanatkan perlunya perubahan paradigma mendasar dalam pengelolaan sampah yaitu dari paradigma kumpul – angkut - buang, menjadi pengolahan bertumpu pada pengurangan sampah dan penanganan sampah. Kota Mojokerto memiliki Tempat Pengelolaan Akhir sampah (TPA Randegan) dengan luas sekitar ±6 ha. Upaya pengurangan sampah dilakukan dengan pengolahan sampah organik dengan memilah sampah rumah tangga menjadi produk Eco Enzyme. Kegiatan pengabdian masyarakat  dimaksudkan untuk sharing keilmuan sekaligus memberikan pencerahan  bahan pertimbangan bagi pegiat bank sampah yang  concern dalam menentukan pembuatan kemasan produk dari limbah sampah organik berupa Eco Enzyme yang mereka hasilkan dengan harapan memberi value added secara ekonomis  pegiat Bank Sampah Induk dan Masyarakat di lingkungan TPA Randegan Kota Mojokerto
Analysis of the Implementation of Village Fund Financial Accounting: Case Study in Semutan Village Perdana, Buyung Cahya
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): November 2024
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the implementation of Village Fund financial accounting in Semutan Village, with a focus on compliance with applicable regulations, effectiveness of recording, and transparency and accountability in Village Fund management. The research method used is a case study with a descriptive qualitative approach. Data was collected through interviews, observation, and analysis of village financial documents. The research results show that the implementation of Village Fund financial accounting in Semutan Village is by applicable regulations, but there are still several obstacles in terms of financial reporting and village officials' understanding of accounting concepts. Nevertheless, this village has demonstrated significant efforts to increase transparency and accountability through more open reporting to the community. The implication of this research is the importance of increasing human resource capacity at the village level through ongoing training and mentoring and developing a better accounting system. simple and easy to understand. In this way, it is hoped that Village Fund management will be more effective and accountable, which will ultimately support sustainable village development.
The Influence of Creativity, Independence, and Leadership on Employee Performance at the Y Cooperative in Mojokerto Setiawan, Erry; Setyaasih, Setyaasih; Perdana, Buyung Cahya; Sunaryo, Agus
International Journal of Integrative Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i6.10022

Abstract

This research aims to determine the factors that influence the work of part-time employees or the majority of Cooperative Y in Mojokerto Regency, including work creativity, independence, and leadership abilities. The research method used in this research is a method using quantitative research methods. In this research, 31 Cooperative Y workers in Mojokerto Regency were interviewed. The sampling method is qualitative or statistical, i.e. the process of collecting data and looking in depth at various specified items. The data obtained were analyzed using multiple regression analysis using statistical models, especially the SPSS 25 (Statistical Package for Social Science 25) program. Based on the test results obtained using the SPSS 25 program, the following results were obtained. Often the linear regression equation is as follows. Y = -1.400 + 0.267X1 + 0.415X2 + 0.694X3. The variables innovation, independence and leadership influence employee performance at Cooperative Y, Mojokerto Regency. Differences in innovation, autonomy and leadership simultaneously influence employee performance at Cooperative Y in Mojokerto Regency. The control variable is the main industry of the Y Cooperative employees in Mojokerto Regency
The Role of Financial Accounting in Measuring the Impact of ESG Disclosure on Firm Value Perdana, Buyung Cahya; Dewianawati, Dwi; Indrianto, Dian; Setiawan, Erry
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1271

Abstract

This study examines the mediating role of financial accounting in the relationship between ESG disclosure and firm value. The sample consists of 82 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Firm value is measured using Tobin’s Q, Price-to-Book Value, and Market-to-Book Ratio. ESG disclosure is assessed using Bloomberg/Refinitiv ESG scores and Global Reporting Initiative (GRI)-based content analysis. Financial accounting is proxied by earnings quality, value relevance, timeliness, and conservatism. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that ESG disclosure has a significant positive effect on both financial accounting and firm value. Financial accounting also has a significant positive effect on firm value and mediates the ESG–firm value relationship. The findings confirm that ESG disclosure contributes to firm valuation when accompanied by credible financial accounting practices. This study contributes to the sustainable finance literature by identifying the role of financial accounting as a mediator and provides practical insights for managers and regulators to strengthen integrated reporting practices.
Co-Authors Agus Sunaryo Amin Sadiqin Arvita, Rizki Burhan Carissa Sukma, Diyah One Dewianawati, Dwi Fajar Purwanto, Fajar Fitri Komariyah hanifah hanifah Hariono, Jefri Harryono, Sumadji Hastuti, Poppy Meilina Dian Indrianto, Dian Istiqomah, Inuk Wahyuni Noerchoidah Rahayu, Sari Setiawan, Erry Setyaasih, Setyaasih