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Pengaruh E-Commerce Terhadap Peningkatan Omzet UMKM Bermitra Grab di Kabupaten Garut Nurlaela, Lina; Syakinah, Fitri
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2352

Abstract

Web technology has become an integral part of the e-commerce infrastructure implemented by MSME players. Through e-commerce, buyers can purchase or check products offered anytime and anywhere. However, they often find it difficult to understand digital marketing strategies, such as SEO (Search Engine Optimization), social media marketing, and seeing competition that can help increase sales. Therefore, an analysis of the factors influencing sales growth is needed. This study aims to analyze the impact of e-commerce on revenue growth for SMEs partnering with Grab. The method used is descriptive quantitative analysis, and data analysis employs Structural Equation Modeling Partial Least Squares (SEM-PLS) with a sample of 100 respondents. The research data uses primary data collected through a questionnaire. The questionnaire was distributed to SMEs partnered with Grab. The results of this study prove that e-commerce has a significant impact on revenue growth.
Gender Diversity in Audit Committees and Its Impact on Financial Reporting Quality: A Narrative Review Kartika, Erawati; Ungkari, Marti Dewi; Syakinah, Fitri
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.981

Abstract

The relationship between gender diversity in audit committees and financial reporting quality has become an important theme in corporate governance research. This review consolidates empirical and theoretical evidence on how female representation affects audit quality, earnings management, fraud prevention, tax behavior, and sustainability disclosures. Using a systematic search across Scopus, Web of Science, and Google Scholar, we included peer-reviewed studies published in the last decade. The findings show that gender-diverse audit committees strengthen oversight, reduce misreporting, discourage aggressive tax strategies, and enhance ESG disclosure. Comparative evidence indicates stronger effects in developed economies with regulatory mandates, while cultural and institutional barriers in developing markets often limit effectiveness. Unlike previous reviews, this study highlights the combined influence of gender diversity on financial integrity and sustainability reporting, offering an integrated governance perspective. Policy implications include the adoption of gender quotas, leadership training for women, and mandatory disclosure of board diversity. Future research should explore longitudinal trends, sectoral variations, and mechanisms linking gender diversity with governance outcomes.
Factors Influencing Gen Z's Intention In Adopting Islamic Fintech Payment Digital Services Syakinah, Fitri
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1780

Abstract

Extensive studies on Islamic financial technology (fintech) have been conducted, while attention to its specific impact on Generation Z still needs to be paid. This research analyses the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on Generation Z's intention to adopt a Sharia-compliant digital fintech payment system. This research uses a survey-based quantitative approach. This research relies on primary data sources through questionnaires. The population of this study was Generation Z from the Garut district, while the sampling technique used random samples using Hair measurements, so 143 samples were obtained. The data analysis technique uses SEM-PLS, assisted by the SmartPLS application. The research results prove that social influence and habit have a positive and significant effect on Generation Z's intention to adopt Islamic fintech digital payment services, while performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, and price value have no effect on Generation Z's intention to adopt payment services Islamic digital fintech. This research can become literature for further research. It can be used as a reference for the Islamic fintech industry to develop products and services that are more attractive to Generation Z.