Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal Journal of Islamic Accounting and Finance Research Jurnal ABDINUS : Jurnal Pengabdian Nusantara Eksos Kapuas
Fiorintari, Fiorintari
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Eksos

 1 
Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
Co-Authors Agus Widodo Ardhi, Qisthi Arindya, Wida Sari Baidhillah Riyadhi Cahyowati, Anik Damayanti, Elok Farizi, Zulham Al Indriani, Ika Kurnia Khamim, Khamim Kurniasih, Ninik Lestari, Melati Pramudita Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Prasetyo, Henri Sari, Arindya Sari, Wida Arindya Wana, Desty Yohanes Adi Nugroho