Article Per Year (5 Year)
p-Index From 2021 - 2026
9.763
P-Index
This Author published in this journals
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

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 4   5   6   7   8 
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.
FAKTOR PENERIMAAN E-WALLET PADA PEDAGANG: EXTENDED UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY Ardhana, Ghefira Putri; Fitriati, Azmi; Pratama, Bima Cinintya; Mudjiyanti, Rina
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2757

Abstract

A B S T R A KKemajuan teknologi di bidang fintech mendorong perubahan dalam penggunaan pembayaran non-tunai oleh masyarakat, terutama e-wallet yang semakin banyak digunakan dalam berbagai transaksi pada pedagang. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi Continuous Intention pedagang di Indonesia dalam menggunakan e-wallet dengan menggunakan kerangka Extended UTAUT, mengingat kesenjangan antara adopsi awal dan penggunaan jangka panjang serta dominasi studi sebelumnya pada sisi konsumen. Penelitian ini menggunakan pengukuran kuantitatif dengan sampel yang digunakan 215 pedagang yang dipilih melalui metode non-probability sampling dengan pendekatan purposive sampling. Data dikumpulkan melalui kuesioner dan survei lapangan, kemudian dianalisis menggunakan PLS-SEM menggunakan aplikasi Smart PLS 3. Hasil penelitian menunjukkan bahwa konstruk inti UTAUT serta konstruk tambahan berpengaruh terhadap Continuous Intention pedagang dalam menggunakan e-wallet, sehingga mengonfirmasi kemampuan kerangka Extended UTAUT dalam menjelaskan perilaku penggunaan berkelanjutan pada konteks pedagang. Model struktural memiliki daya jelaskan yang kuat (R² Adjusted = 0,698), dengan Performance Expectancy sebagai variabel paling dominan. Temuan ini memberikan implikasi bagi penyedia e-wallet dan membuat pedagang meningkatkan keberlanjutan penggunaan e-wallet melalui penguatan manfaat kinerja, kemudahan penggunaan, dukungan teknis, layanan pelanggan online yang responsif, serta pemanfaatan efek jaringan pengguna guna mendukung kualitas pencatatan, pengendalian internal, dan pelaporan keuangan pedagang.A B S T R A C TTechnological advances in fintech have transformed non-cash payment practices, particularly through the increasing use of e-wallets in merchant transactions. This study examines the factors influencing Indonesian merchants’ continuous intention to use e-wallets by applying the Extended UTAUT framework, addressing the gap between initial adoption and long-term usage as well as the dominance of consumer-focused studies. Using a quantitative approach, data were collected from 215 merchants selected through non-probability sampling via questionnaires and field surveys, and analysed using PLS-SEM with SmartPLS 3. The findings indicate that both core UTAUT constructs and additional variables significantly influence merchants’ continuous intention to use e-wallets, confirming the relevance of the Extended UTAUT framework in the merchant context. The structural model demonstrates strong explanatory power (Adjusted R² = 0.698), with Performance Expectancy identified as the most dominant factor. Practically, these results provide implications for e-wallet providers and merchants in enhancing sustainable usage by strengthening system performance, ease of use, technical support, responsive online customer service, and leveraging network effects to improve transaction recording, internal control, and financial reporting quality
FAKTOR PENERIMAAN E-WALLET PADA GENERASI Z: EXTENDED TECHNOLOGY ACCEPTANCE MODEL Agustina, Nanda; Fitriati, Azmi; Pramono, Hadi; Hapsari, Ira
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2758

Abstract

A B S T R A KPesatnya pertumbuhan penggunaan E-Wallet di kalangan Generasi Z belum sepenuhnya diikuti oleh konsistensi penggunaan dalam jangka panjang, karena penggunaan masih cenderung dipengaruhi oleh promo dan insentif sesaat. Kondisi ini menunjukkan adanya kesenjangan antara adopsi awal dan niat berkelanjutan penggunaan, sehingga penting untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan penggunaan E-Wallet. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi niat berkelanjutan penggunaan E-Wallet serta menguji peran kegunaan yang dirasakan sebagai variabel mediasi pada Generasi Z. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 200 responden mahasiswa pengguna E-Wallet yang dipilih menggunakan teknik convenience sampling. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling (SEM) dengan perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan bahwa kemudahan penggunaan, kegunaan yang dirasakan, dan reward berpengaruh positif terhadap niat berkelanjutan penggunaan E-Wallet. Kemudahan penggunaan dan kenikmatan yang dirasakan berpengaruh tidak langsung melalui kegunaan yang dirasakan, sedangkan reward berpengaruh langsung tanpa dimediasi. Temuan ini menunjukkan bahwa niat berkelanjutan penggunaan E-Wallet pada Generasi Z lebih dipengaruhi oleh kemudahan, manfaat praktis, dan insentif instan. A B S T R A C TThe rapid growth in the use of E-Wallets among Generation Z has not been fully accompanied by consistent long-term use, as usage still tends to be influenced by temporary promotions and incentives. This condition indicates a gap between initial adoption and the intention to continue using E-Wallets, making it important to examine the factors that influence the sustainability of E-Wallet usage. This study aims to analyze the factors that influence the intention to continue using E-Wallets and to examine the role of perceived usefulness as a mediating variable among Generation Z. This study uses a quantitative approach with a sample of 200 student respondents who are E-Wallet users, selected using convenience sampling. Data collection was conducted through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 3 software. The results showed that ease of use, perceived usefulness, and rewards had a positive effect on the intention to continue using E-Wallets. Ease of use and perceived enjoyment have an indirect effect through perceived usefulness, while rewards have a direct effect without mediation. These findings indicate that the intention to continue using E-Wallet among Generation Z is more influenced by ease of use, practical benefits, and instant incentives.
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 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 Herni Justiana Astuti Ibarra, Venus C. Ira Hapsari Isnaeningsih, Heni Nur 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 Nur Aini, Roziana Nur Isna Inayati Nur Isna Inayati 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 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 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