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Analisis Moderasi Leverage Terhadap Pengaruh Risiko Keuangan pada ROE Perbankan di BEI Afifah Oktavia; Rosyeni Rasyid
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8306

This study examines the impact of financial risks—namely credit risk (Non-Performing Loan/NPL), liquidity risk (Loan to Deposit Ratio/LDR), and market risk (Net Interest Margin/NIM)—on financial performance measured by Return on Equity (ROE) among banks listed on the Indonesia Stock Exchange (IDX). Additionally, it investigates the moderating role of leverage (Debt to Equity Ratio/DER) on the relationship between financial risks and financial performance. The methodology employed is panel data regression using the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results reveal that liquidity risk (LDR) has a significant negative effect on ROE, while market risk (NIM) has a positive and significant effect, and credit risk (NPL) does not exhibit a significant partial effect on ROE. Leverage significantly moderates the negative effect of liquidity risk on ROE but does not moderate the effects of credit risk and market risk on ROE These findings underscore the importance of liquidity management and capital structure in maintaining bank profitability amid dynamic financial risks. Furthermore, the low coefficient of determination suggests the need for further research incorporating additional variables such as banking digitalization and macroeconomic factors to gain a more comprehensive understanding of the determinants of financial performance in Indonesian banks.

Effectiveness of Village Financial Management: The Roles of Financial Literacy, Internal Supervision & Leadership Style Risdayani, Risdayani; Rasyid, Rosyeni; Yanuarta, Ramel
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1937

Village financial management is a crucial factor for realizing accountable and effective local development. This study examines the effects of financial literacy, internal supervision, and leadership style on the effectiveness of village financial management in the Anambas Islands Regency. Data were collected from a survey of 279 village officials (village heads, members of the Village Consultative Body [BPD], and village administrative staff) across 52 villages. The 28-item instrument was tested for validity and reliability and exhibited high internal consistency (Cronbach’s α). Because normality tests indicated non-normal distributions for the main variables, inferential analysis employed the nonparametric Mann–Whitney U test to evaluate six hypotheses concerning direct effects and inter-variable relationships. Empirical results indicate that financial literacy, internal supervision, and leadership style each have no significant effect on the effectiveness of village financial management; likewise, no significant relationships were found between literacy and supervision, supervision and leadership style, or literacy and leadership style. These findings likely reflect a knowledge–action gap and conceptual mismatches between indicators that measure declarative knowledge and outcomes that are administrative-instrumental; furthermore, supervision as measured emphasizes procedural formality and leadership constrained by collective regulation, which may weaken causal links. Policy implications stress the need for applied training interventions, enhancement of supervisors’ technical capacity, and institutional reforms to better integrate technical inputs into decision-making. Future research is recommended using mixed-methods designs, measurement of relevant subdimensions, and multilevel or intervention studies to test mechanisms for translating knowledge into practice.

The Influence of Greenwashing and Consumer Trust on Green Skincare Repurchase Intention through Green Brand Image among Gen Z in West Sumatra Supryanita, Rina; Yasri; Rasyid, Rosyeni
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1955

This study aims to analyze the influence of greenwashing, consumer trust, and green brand image on the repurchase intention of green skincare products among Generation Z in West Sumatra Province. This study uses a quantitative approach with purposive sampling technique, which is the determination of samples based on certain criteria relevant to the research objectives, including respondents aged 18–26 years (Generation Z), active use of green skincare products for at least three months, and residing in the West Sumatra region. Data were obtained from 260 respondents and analyzed using Structural Equation Modeling (SEM). The findings indicate that greenwashing has a negative and significant effect on repurchase intention, suggesting that misleading or exaggerated sustainability claims reduce consumer interest in repurchasing. Conversely, consumer trust and green brand image positively and significantly affect repurchase intention, implying that confidence in sustainability claims and positive perceptions of green brand image foster repeat purchase behavior. However, the study reveals that green brand image does not mediate the relationship between greenwashing and repurchase intention but strengthens the influence of consumer trust. The study concludes that building consumer trust and reinforcing a credible green brand image are essential strategies for companies seeking to enhance consumer loyalty and long-term engagement in the growing sustainable skincare market.

Effectiveness of Village Financial Management: The Roles of Financial Literacy, Internal Supervision & Leadership Style Risdayani, Risdayani; Rasyid, Rosyeni; Yanuarta, Ramel
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1937

Village financial management is a crucial factor for realizing accountable and effective local development. This study examines the effects of financial literacy, internal supervision, and leadership style on the effectiveness of village financial management in the Anambas Islands Regency. Data were collected from a survey of 279 village officials (village heads, members of the Village Consultative Body [BPD], and village administrative staff) across 52 villages. The 28-item instrument was tested for validity and reliability and exhibited high internal consistency (Cronbach’s α). Because normality tests indicated non-normal distributions for the main variables, inferential analysis employed the nonparametric Mann–Whitney U test to evaluate six hypotheses concerning direct effects and inter-variable relationships. Empirical results indicate that financial literacy, internal supervision, and leadership style each have no significant effect on the effectiveness of village financial management; likewise, no significant relationships were found between literacy and supervision, supervision and leadership style, or literacy and leadership style. These findings likely reflect a knowledge–action gap and conceptual mismatches between indicators that measure declarative knowledge and outcomes that are administrative-instrumental; furthermore, supervision as measured emphasizes procedural formality and leadership constrained by collective regulation, which may weaken causal links. Policy implications stress the need for applied training interventions, enhancement of supervisors’ technical capacity, and institutional reforms to better integrate technical inputs into decision-making. Future research is recommended using mixed-methods designs, measurement of relevant subdimensions, and multilevel or intervention studies to test mechanisms for translating knowledge into practice.

The Influence of Greenwashing and Consumer Trust on Green Skincare Repurchase Intention through Green Brand Image among Gen Z in West Sumatra Supryanita, Rina; Yasri; Rasyid, Rosyeni
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1955

This study aims to analyze the influence of greenwashing, consumer trust, and green brand image on the repurchase intention of green skincare products among Generation Z in West Sumatra Province. This study uses a quantitative approach with purposive sampling technique, which is the determination of samples based on certain criteria relevant to the research objectives, including respondents aged 18–26 years (Generation Z), active use of green skincare products for at least three months, and residing in the West Sumatra region. Data were obtained from 260 respondents and analyzed using Structural Equation Modeling (SEM). The findings indicate that greenwashing has a negative and significant effect on repurchase intention, suggesting that misleading or exaggerated sustainability claims reduce consumer interest in repurchasing. Conversely, consumer trust and green brand image positively and significantly affect repurchase intention, implying that confidence in sustainability claims and positive perceptions of green brand image foster repeat purchase behavior. However, the study reveals that green brand image does not mediate the relationship between greenwashing and repurchase intention but strengthens the influence of consumer trust. The study concludes that building consumer trust and reinforcing a credible green brand image are essential strategies for companies seeking to enhance consumer loyalty and long-term engagement in the growing sustainable skincare market.

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