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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal Manajemen Universitas Bung Hatta Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penggunaan E-Wallet bagi Generasi Z: Peran Perceived Ease of Use dan Social Influence Haryani, Tri; Fitriati, Azmi; Fakhruddin, Iwan; Winarni, Dwi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2954

Abstract

Perkembangan teknologi digital mendorong meningkatnya penggunaan e-wallet, terutama di kalangan Generasi Z. Namun, tingginya tingkat adopsi tidak selalu diikuti oleh niat penggunaan yang berkelanjutan. Penelitian ini mempunyai tujuan menganalisa pengaruh perceived ease of use serta social influence kepada intention to use e-wallet melalui attitude toward using menjadi variabel mediasi. Penelitian ini menerapkan pendekatan kuantitatif, dengan mempergunakan data primer yang didapat dari menyebarkan kuesioner ke 95 responden pengguna e-wallet. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) guna menguji hubungan antarvariabel dalam model penelitian. Temuan memperlihatkan social influence berpengaruh positif kepada intention to use, baik langsung maupun melalui attitude toward using. Sedangkan perceived ease of use berpengaruh kepada intention to use dengan attitude toward using, perceived ease of use tidak berpengaruh langsung kepada intention to use. Hasil ini menegaskan bahwa sikap pengguna berperan penting untuk meningkatkan niat penggunaan e-wallet pada Generasi Z.
Adopsi Pembayaran Digital bagi Generasi Z: Peran Usefulness, Ease of Use, Risk dan Trust Gian Talitha, Amanda; Fitriati, Azmi; Cinintya Pratama, Bima; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2955

Abstract

Kajian ini memiliki tujuan untuk meninjau kembali Model Penerimaan Teknologi dengan memasukkan risiko dan kepercayaan yang dirasakan dalam menjelaskan niat berkelanjutan terhadap penggunaan pembayaran digital di kalangan Generasi Z di kota Purwokerto. Kajian ini menerapkan pendekatan kuantitatif dengan menghimpun data melalui kuesioner yang diberikan kepada mahasiswa pengguna Shopeepay, sebagai dompet elektronik paling dominan di kalangan pengguna Generasi Z di Kota Purwokerto, dengan total sampel sebanyak 114 responden. Metode analisis yang diterapkan ialah Structural Equation Modeling–Partial Least Squares (SEM-PLS) yang digunakan untuk menguji hubungan prediktif antar konstruk. Perolehan studi ini mengindikasikan bahwasanya Ease of Use serta Trust berdampak positif pada Intention to Use, yang menunjukkan bahwa kedua variabel tersebut memiliki peran penting dalam membentuk niat perilaku pengguna. Temuan ini memperkuat penerapan Technology Acceptance Model dengan menegaskan relevansi kemudahan penggunaan serta memperluas pemahamannya melalui peran kepercayaan dalam adopsi layanan pembayaran digital. Temuan ini mengindikasikan bahwa niat penggunaan berulang pembayaran digital pada Generasi Z lebih terpengaruhi oleh kemudahan penggunaan serta tingkat kepercayaan terhadap sistem dibandingkan dengan persepsi manfaat dan risiko yang dirasakan. Penelitian ini memberikan implikasi bahwa penyedia layanan digital payment perlu memprioritaskan peningkatan kemudahan sistem dan kepercayaan pengguna guna mendorong niat penggunaan secara berkelanjutan.
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
The influence Quality of information, Sistem Quality and Service Quality on Satisfaction and User Performace Isnaeningsih, Heni Nur; Fitriati, Azmi; Pujiharto, Pujiharto; Astuti, Herni Justiana
Jurnal Manajemen Bisnis Vol. 12 No. 2: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i2.11185

Abstract

Research aims: This study aims to analyze the effect of information quality, system quality, and service quality on user satisfaction so that it has an impact on user performance.Design/Methodology/Approach: This type of research is conducted using a quantitative approach, namely research using research instruments, quantitative data analysis with the aim of testing the predetermined hypothesis,The sample used was 61 Religious Teachers at Muhammadiyah Vocational Schools in Cilacap Regency. The data obtained through questionnaires were processed using PLS analysis (Partial Leas Square). Testing the research model (Outer Model) was carried out in two stages, namely testing of the measurement model (Outer Model) with Convergent Validity, Discriminate Validity and structural testing (Inner Model) with Path Coeffecient, Specific Indirect Value.Research findings: The results of data analysis show that information quality has no effect on user satisfaction, system quality, service quality has a positive effect on user satisfaction, system quality has no effect on user performance, service quality affects user performance, information quality, user satisfaction has a positive effect on user performance, namely religion teacher at Muhammadiyah Vocational High School in Cilacap Regency.Theoretical contribution/ Originality: This study examines the influence of information quality, system quality and service quality for employeesPractitioner/Policy implication: it should be that the higher the level of information quality, system quality, service quality, the higher the performanceResearch limitation/Implication: This research was only conducted in Muhammadiyah Junior High School in Cilacap Regency
Pengaruh Kualitas Audit, Green Accounting, Likuiditas, dan Kebijakan Dividen terhadap Profitabilitas Aisyah, Nurul; Wirnani, Dwi; Fitriati, Azmi; Kusbandiyah, Ani
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2191

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, green accounting, likuiditas, dan kebijakan dividen terhadap profitabilitas. Populasi penelitian meliputi seluruh perusahan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Metode penelitian menggunakan pendekatan kuantitatif dan teknik seleksi purposive sampling sehingga diperoleh 122 data observasi. Profitabilitas diukur menggunakan Return on Assets (ROA), kualitas audit diproksikan dengan reputasi Kantor Akuntan Publik, green accounting diukur melalui perbandingan biaya lingkungan terhadap laba bersih, likuiditas diukur menggunakan Current Ratio (CR), dan kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR). Analisis data dilakukan dengan regresi data panel menggunakan Random Effect Model dengan pendekatan robust standard errors yang diolah menggunakan perangkat lunak STATA. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif terhadap profitabilitas, sedangkan green accounting berpengaruh negatif terhadap profitabilitas. Sementara itu, likuiditas dan kebijakan dividen tidak berpengaruh terhadap profitabilitas perusahaan sektor energi. Temuan ini memberikan implikasi bahwa penguatan tata kelola melalui audit berkualitas penting bagi peningkatan kinerja keuangan, sementara investasi lingkungan perlu dikelola secara strategis agar memberikan manfaat jangka panjang. Orisinalitas penelitian terletak pada pengujian faktor tata kelola, keberlanjutan, dan kebijakan keuangan terhadap profitabilitas pada sektor energi.
Job Stress, Ego Depletion, and Turnover Intention: The Buffering Role of Islamic Spiritual Well-Being in the Hospitality Industry Jovinda Percillia Ma’rifatul Umairoh; Bagis, Fatmah; Hengky Widhiandono; Azmi Fitriati
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 21 No 1 (2026): Jurnal Manajeman Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i1.29122

Abstract

High levels of work stress and employee turnover are classic problems in the hospitality industry that have serious implications for organizational sustainability. This study aims to analyze the effect of work stress on turnover intention through ego depletion, as well as test the role of Islamic Spiritual Well-Being (ISWB) as a moderation variable. This research is based on the Conservation of Resources (COR) Theory which emphasizes the importance of psychological resources in dealing with work pressure. The research population included 970 hotel and restaurant employees in the Purwokerto area, with a sample of 210 respondents selected using stratified random sampling techniques. The data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study show that work stress has a positive effect on turnover intention both directly and indirectly through ego depletion. ISWB has been shown to moderate the relationship between work stress and turnover intention, where employees with high levels of Islamic spirituality show a lower tendency to leave work despite facing high stress. This research expands the application of COR Theory in the context of hospitality and makes a practical contribution to hotel and restaurant management in designing stress management programs based on Islamic spirituality.
Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Net Profit Margin terhadap Return on Assets Citra Dewi Damayanti; Hariyanto, Eko; Fitriati, Azmi; Setyadi, Edi Joko
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5393

Abstract

Financial performance is the main indicator for assessing a company's effectiveness in managing and utilizing financial resources to achieve predetermined operational goals. Financial performance evaluation is generally conducted using financial ratio analysis as a relevant measuring tool. This study aims to examine the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Firm Size, and Net Profit Margin (NPM) on Return on Assets (ROA) in companies operating in the food and beverage subsector during the period 2020 to 2023. The sampling method used a purposive sampling technique with a sample size of 154 observational data that met the research criteria. Data analysis was conducted using a multiple linear regression approach. The results show that the TATO and Firm Size variables have a positive and significant effect on ROA, indicating that the higher the asset turnover and company size, the greater the resulting profitability. Conversely, the DER and NPM variables did not show any effect on ROA in this study.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
PENGARUH STRUKTUR MODAL, PENGUNGKAPAN EMISI KARBON DAN, BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Az-Zahra, Najwa; Dwi Winarni; Azmi Fitriati; Rina Mudjiyanti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19105

Abstract

This research aims to analyze the influence of capital structure, environmental costs, and carbon emission disclosure on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses panel data analysis with a quantitative approach, employing the Random Effect model. The research data is obtained from annual reports and sustainability reports from a total of 39 companies, resulting in 117 data observations. The data was processed using STATA software. The results indicate that capital structure (DAR) and environmental costs have a positive and significant effect on financial performance, while carbon emission disclosure negatively impacts financial performance. Proportional use of debt and increased investment in the environment can strengthen financial performance. Findings related to disclosure of carbon emissions emphasize the need for improved quality and standards of carbon emission reporting in Indonesia.
The Influence of Organizational Citizenship Behavior and Work-Life Balance on Employee Performance: The Mediating Role of Work Motivation Ramadhan, Fatkhurrozaq; Fitriati, Azmi; Harianto, Eko; Widhiandoro, Hengky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8528

Abstract

This study aims to examine the effect of Organizational Citizenship Behavior and Work-Life Balance on Employee Performance of Pondok Pesantren Modern Zamzam Muhammadiyah Cilongok, with work motivation as a mediating variable. This research is quantitative in nature, using primary data taken by distributing questionnaires. The population of this study was 311 people using the studied sampling technique. The results of this study indicate that organizational citizenship behavior has no significant and positive effect on employee performance, work-life balance has a significant and positive effect on employee performance, organizational citizenship behavior has a significant and positive effect on work motivation, work-life balance has a significant and positive effect on work motivation, organizational citizenship behavior has a significant and positive effect on performance, work motivation has an effect through work motivation, and work-life balance has a significant and positive effect on employee performance through work motivation.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Agustina, Nanda Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Aneira, Melina Fidi Anggita, Sangga Wishnu Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Ardhana, Ghefira Putri Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Auliya, Zahra Firdaus Auliya Az-Zahra, NAJWA Azzahra Mutiara Perdani, Tifani Bagis, Fatmah Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Citra Dewi Damayanti Corrienna Abdul Talib Deanisa Wahyuantika Dirgantari, Novi Dwi Kartika wahyuningsih Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Felia Oktafiani Galuh Sukma Sasmita Gian Talitha, Amanda Hadi Pramono Hanif Fathurakhman Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo, Hariyanto Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma haryani, tri Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Ibarra, Venus C. Inayati, Nur Isna Ira Hapsari Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Kafitasari, Arie Widya Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nurmajid, Difa Naufal Nurul Aisyah Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Rina Mudjiyanti Roziana Nur Aini Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tahara, Helena Ali Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Widhiandoro, Hengky Wirnani, Dwi Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zaidatul Khauliyah, Desi