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NAVIGATING EQUITY CROWDFUNDING: INFORMATIONAL VS. RELATIONAL INFLUENCE ON INVESTOR BEHAVIOR Aripin, Zaenal; Faisal, Ijang; Ruchiyat, Endang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 6 (2024): Jesocin - May
Publisher : Organisasi Kreatif Indonesia Emas

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This research analyzes the interaction between informational and relational influences in investor behavior in choosing equity crowdfunding. This approach includes in-depth literature studies from various relevant sources such as scientific journals, books and research reports. Informational influence involves analyzing market data and financial information to evaluate a fund's performance and investment potential, while relational influence creates a subjective dimension in investment decision making, including trust, comfort, and loyalty. Research shows that a good relational relationship between investors and fund managers plays an important role in establishing investors' trust and comfort in choosing equity crowdfunding. Investors tend to trust fund managers they know and trust, even if market information shows signs to the contrary. Additionally, strong relationships also allow investors to gain easier access to relevant and useful information about the equity funds they are considering. However, the interaction between informational and relational influences is not always positive, as too strong a relationship can cloud an investor's objective assessment of a fund's performance or potential investment risk. Therefore, it is important for investors to strike the right balance between informational and relational influences in long-term investment decision making in equity crowdfunding. By paying attention to these aspects, investors can make more informed and sustainable investment decisions, which are in line with their long-term investment goals.

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Aripin, Zaenal; Agusiady, Ricky; Faisal, Ijang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

articel INVESTIGATING THE INFLUENCE OF DIGITAL PAYMENTS ON THE EVOLUTION OF BANKING SYSTEMS AND CONSUMER HABITS Tresnadi, Rama; Mulyani , Sri Rochani; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The central role of interest rates in macroeconomics cannot be overstated. Interest rates not only influence the economic landscape but also affect consumer spending, investment, and borrowing. Among these, consumer loan demand and bank profitability are two areas significantly impacted by fluctuations in interest rates. Banks adjust their lending practices, and consumers' borrowing behavior shifts according to the prevailing rates, which ultimately influences economic stability. Understanding these dynamics is crucial for both financial institutions and policymakers to craft effective strategies. Aims: This study aims to analyze the effect of interest rate changes on consumer loan demand and the profitability of commercial banks. It seeks to identify patterns, establish causal relationships, and propose actionable insights for financial institutions. Research Method: A mixed-method approach is adopted, employing both qualitative and quantitative data. Time-series analysis is conducted on historical data spanning the last two decades, incorporating macroeconomic variables and interest rate trends. In addition, surveys of consumer attitudes toward loans at different interest rate levels are analyzed to gauge demand sensitivity. Results and Conclusion: Preliminary findings suggest a significant inverse relationship between interest rates and consumer loan demand. Banks experience increased profitability in periods of higher interest rates, although at the cost of potential market contraction. Lower rates generally boost consumer loan demand, but the effects on profitability are more nuanced, depending on the type of loan products offered. Contribution: This research provides a comprehensive analysis of how shifts in interest rates influence consumer behavior and bank profitability. It contributes to a better understanding of how banks should tailor their lending strategies in response to rate changes and provides insights for policymakers on the broader economic implications of interest rate adjustments.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Aripin, Zaenal; Agusiady, Ricky; Faisal, Ijang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

articel INVESTIGATING THE INFLUENCE OF DIGITAL PAYMENTS ON THE EVOLUTION OF BANKING SYSTEMS AND CONSUMER HABITS Tresnadi, Rama; Mulyani , Sri Rochani; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: The central role of interest rates in macroeconomics cannot be overstated. Interest rates not only influence the economic landscape but also affect consumer spending, investment, and borrowing. Among these, consumer loan demand and bank profitability are two areas significantly impacted by fluctuations in interest rates. Banks adjust their lending practices, and consumers' borrowing behavior shifts according to the prevailing rates, which ultimately influences economic stability. Understanding these dynamics is crucial for both financial institutions and policymakers to craft effective strategies. Aims: This study aims to analyze the effect of interest rate changes on consumer loan demand and the profitability of commercial banks. It seeks to identify patterns, establish causal relationships, and propose actionable insights for financial institutions. Research Method: A mixed-method approach is adopted, employing both qualitative and quantitative data. Time-series analysis is conducted on historical data spanning the last two decades, incorporating macroeconomic variables and interest rate trends. In addition, surveys of consumer attitudes toward loans at different interest rate levels are analyzed to gauge demand sensitivity. Results and Conclusion: Preliminary findings suggest a significant inverse relationship between interest rates and consumer loan demand. Banks experience increased profitability in periods of higher interest rates, although at the cost of potential market contraction. Lower rates generally boost consumer loan demand, but the effects on profitability are more nuanced, depending on the type of loan products offered. Contribution: This research provides a comprehensive analysis of how shifts in interest rates influence consumer behavior and bank profitability. It contributes to a better understanding of how banks should tailor their lending strategies in response to rate changes and provides insights for policymakers on the broader economic implications of interest rate adjustments.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL AUDITING AND RISK ASSESSMENT Riana, Nia; Mulyani , Sri Rochani; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The rapid advancement of Artificial Intelligence (AI) has profoundly impacted various industries, including financial auditing and risk assessment. Traditional auditing practices, often labor-intensive and time-consuming, have struggled to keep pace with the increasing complexity and volume of financial transactions in a globalized economy. The adoption of AI technologies, such as machine learning and predictive analytics, offers new opportunities to enhance efficiency, accuracy, and strategic decision-making in auditing. However, this transformative shift also introduces challenges, including ethical concerns, algorithmic biases, and regulatory gaps, which must be addressed to ensure responsible AI integration. Aims This study aims to: Explore the transformative impact of AI on financial auditing, particularly in terms of efficiency and accuracy. Investigate the role of AI in enhancing fraud detection and risk management. Identify the regulatory and ethical challenges associated with AI adoption in auditing. Provide actionable recommendations to maximize the benefits of AI while mitigating associated risks. Research Method The study employs a mixed-methods approach, combining quantitative and qualitative data collection techniques. Surveys were conducted with auditors and financial professionals to assess their experiences and perceptions of AI tools in auditing. Semi-structured interviews provided deeper insights into the practical applications, benefits, and challenges of AI integration. Secondary data from academic journals, case studies, and industry reports complemented the primary data, offering a comprehensive understanding of AI’s impact on financial auditing. Results and Conclusion The findings indicate that AI significantly enhances the efficiency and accuracy of financial auditing by automating routine tasks, enabling real-time data analysis, and improving fraud detection. Predictive analytics also allows organizations to proactively identify and mitigate risks. However, challenges such as regulatory gaps, algorithmic biases, and transparency issues remain critical barriers to AI adoption. The study concludes that while AI offers transformative potential, its successful integration requires robust governance frameworks, continuous training for auditors, and collaboration among industry stakeholders to address ethical and regulatory concerns. Contribution This study contributes to the academic discourse on AI in financial auditing by providing empirical evidence of its benefits and challenges. It offers practical recommendations for auditors, regulators, and organizations to responsibly integrate AI, balancing innovation with accountability. By bridging the gap between theoretical knowledge and real-world applications, this research provides a roadmap for leveraging AI to improve financial auditing practices.

INVESTIGATING THE INFLUENCE OF FINANCIAL REPORTING TRANSPARENCY ON INVESTOR DECISION-MAKING Redjeki, Finny; Aripin, Zaenal; Ruchiyat, Endang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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BackgroundTransparency in financial reporting is integral to the functioning of modern financial markets, as it enables investors to make informed decisions. In an increasingly interconnected global economy, where markets are influenced by diverse factors such as regulatory standards, technological advancements, and corporate governance practices, the need for clear, reliable, and accessible financial data has become even more critical. Previous financial crises, such as the 2008 global financial meltdown, highlighted the damaging effects of inadequate transparency, leading to significant losses for investors. This study investigates the influence of financial reporting transparency on investor decision-making, exploring the interplay between regulatory compliance, technological innovation, and investor behavior. AimsThe primary aim of this study is to examine the impact of financial reporting transparency on investor decision-making, focusing on how clear and accurate financial disclosures shape investor confidence and market participation. The research seeks to explore the relationship between transparency levels, technological advancements, regulatory compliance, and investor perception across different sectors. By doing so, the study aims to provide actionable insights for firms, regulators, and investors to enhance decision-making processes in financial markets. Research MethodThis research adopts a mixed-method approach, combining quantitative data analysis and qualitative insights. Quantitative data were collected from publicly available financial reports of 50 publicly listed companies across various sectors over a five-year period (2018-2022). Key financial indicators such as earnings per share (EPS), return on equity (ROE), and debt-to-equity ratios were analyzed to assess the clarity and consistency of financial disclosures. Qualitative data were gathered through semi-structured interviews with 30 individual and institutional investors, focusing on their perceptions of transparency, trust in financial reports, and challenges in interpreting financial data. The data were analyzed using statistical software for quantitative insights and thematic analysis for qualitative responses. Results and ConclusionThe study reveals a strong positive correlation between financial reporting transparency and investor confidence. Firms adhering to international reporting standards (such as IFRS) tend to attract higher levels of investment and foster greater trust among investors. Additionally, the adoption of advanced technologies like artificial intelligence (AI) and blockchain has been shown to enhance the accuracy and timeliness of financial disclosures, further improving transparency. Regulatory compliance also plays a significant role, with fully compliant firms experiencing higher investment flows and lower market penalties. However, challenges such as earnings management practices and perception gaps between individual and institutional investors highlight areas for improvement in financial reporting. The study concludes that enhancing transparency through clear disclosures, technological innovation, and regulatory adherence is crucial for fostering investor trust and improving decision-making. ContributionThis research contributes to the growing body of knowledge on financial transparency by providing empirical evidence of its impact on investor decision-making. It highlights the importance of transparent reporting, regulatory compliance, and technological advancements in shaping investor behavior and market dynamics. The findings offer practical recommendations for firms, regulators, and investors to enhance financial transparency and mitigate the risks associated with opacity in financial disclosures. Moreover, the study contributes to the understanding of the evolving role of technology in improving financial reporting practices, which has significant implications for the future of financial markets.

articel INVESTIGATING THE ROLE OF BIG DATA ANALYTICS IN ENHANCING FINANCIAL RISK MANAGEMENT Aripin, Zaenal; Wibowo, Lili Adi; Matriadi, Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:The increasing complexity and volatility of global financial markets have intensified the need for innovative tools to manage risks effectively. Traditional risk management methods often fail to adapt to real-time changes and large-scale data, leading to missed opportunities and increased vulnerabilities. Big Data Analytics (BDA) has emerged as a transformative solution, enabling financial institutions to process vast and diverse datasets to predict risks, detect fraud, and enhance decision-making capabilities. Aims:This study aims to explore the role of Big Data Analytics in enhancing financial risk management. It seeks to examine the benefits, challenges, and future implications of BDA adoption, focusing on its impact on risk prediction accuracy, fraud detection, real-time monitoring, and regulatory compliance in financial institutions. Research Method:The study employs a mixed-method approach, integrating quantitative and qualitative analyses. Quantitative data were derived from financial reports, industry surveys, and case studies, while qualitative insights were gathered through interviews with industry professionals and analysis of institutional practices. Statistical tools and thematic analysis were utilized to draw comprehensive conclusions. Results and Conclusion:The findings reveal that BDA significantly improves risk prediction accuracy, fraud detection rates, and response times in risk management. Institutions leveraging BDA reported enhanced compliance metrics and operational efficiencies. However, challenges such as data quality issues, high implementation costs, and regulatory hurdles persist. Addressing these barriers is critical to unlocking the full potential of BDA in financial risk management. Contribution:This study contributes to the understanding of how BDA reshapes financial risk management practices. It provides actionable insights for financial institutions, regulators, and researchers to overcome implementation challenges and capitalize on the opportunities offered by advanced analytics.

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