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Pengaruh Persepsi Manfaat dan Persepsi Risiko terhadap Niat Penggunaan Berkelanjutan QRIS yang Dimediasi oleh Kepercayaan pada Generasi Z Azzahra Mutiara Perdani, Tifani; Fitriati, Azmi; Kusbandiyah, Ani; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1984

Abstract

Perkembangan teknologi mendorong transformasi pembayaran digital, ditandai dengan meningkatnya penggunaan QRIS di Indonesia. Keberhasilan QRIS dipengaruhi oleh manfaat, risiko, dan kepercayaan. Penelitian ini bertujuan menganalisis pengaruh persepsi manfaat dan risiko terhadap niat penggunaan berkelanjutan QRIS, serta menguji peran kepercayaan sebagai variabel mediasi. Populasi penelitian ini mencakup mahasiswa pengguna QRIS, dengan jumlah sampel yang digunakan 157 responden. Teknik penentuan sampel menggunakan convenience sampling dan dianalisis menggunakan metode SEM-PLS. Hasil penelitian menunjukkan bahwa persepsi manfaat dan kepercayaan berpengaruh positif terhadap niat penggunaan berkelanjutan. Persepsi manfaat juga berpengaruh tidak langsung melalui kepercayaan. Sebaliknya, persepsi risiko tidak berpengaruh terhadap kepercayaan maupun niat penggunaan berkelanjutan, baik secara langsung maupun tidak langsung. Temuan ini menunjukkan bahwa niat penggunaan berkelanjutan lebih didorong oleh manfaat yang dirasakan yang dapat membentuk kepercayaan pengguna.
Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Profitabilitas Zaidatul Khauliyah, Desi; Winarni, Dwi; Cinintya Pratama, Bima; Fitriati, Azmi
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2063

Abstract

Profitabilitas adalah kemampuan perusahaan dalam menghasilkan laba melalui aktivitas operasional yang dijalankan selama periode tertentu. Tujuan dari penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility (CSR), struktur modal, pertumbuhan penjualan, dan ukuran perusahaan terhadap profitabilitas. Profitabilitas dalam penelitian ini diukur mengunakan Return on Assets (ROA). Populasi pada penelitian ini mencakup perusahaan pertambangan sub-sektor energi yang terdaftar di idx yearly statisticsĀ selama 2020 sampai 2023 dengan pemilihan sampel menggunakan metode purposive sampling yakni sebanyak 96 sampel. Berdasarkan hasil penelitian menunjukkan bahwa CSR dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap profitabilitas. Sementara itu, struktur modal memiliki pengaruh negatif dan ukuran perusahaan berpengaruh positif terhadap profitabilitas.
DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT? Kafitasari, Arie Widya; Hartikasari, Annisa Ilma; Fitriati, Azmi; Pratama, Bima Cinintya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.