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Implications of Digitalization on Governance at Islamic People's Bank: Phenomenological Study at BPRS X Yulianti, Neneng Ina; Yuhertiana, Indrawati; Sundari , Siti
Economics and Business Journal (ECBIS) Vol. 3 No. 6 (2025): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i6.250

Abstract

Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe, compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Pengaruh Financial Literacy, Self-control Terhadap Pengelolaan Keuangan Prameswari, Axanda Bilqis; Yuhertiana, Indrawati
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4397

Abstract

This study aimed to analyze the effect of financial literacy and self-control on the financial management of early career women in Surabaya. A quantitative approach was applied using a survey method through questionnaires distributed to 145 respondents, who were accounting graduates from public universities in Surabaya. Data were analyzed using SmartPLS 4.0 with the Structural Equation Modeling (SEM) approach. The results revealed that financial literacy and self-control had a positive and significant effect on financial management. These findings indicate that higher financial literacy is associated with better budgeting and wiser financial decision-making. Furthermore, self-control helps early career women avoid impulsive spending triggered by workplace lifestyle pressures. This study was limited to a single city and profession, so the findings cannot yet be generalized. Nonetheless, it provides an original contribution by highlighting the combined importance of financial literacy and self-control among young professional women.
Analisis Implementasi Good Corporate Governance dalam Proses Pembayaran dan Penagihan Piutang Usaha di PT. BLY Suryana, Kadek Desinta Maharani; Yuhertiana, Indrawati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6126

Abstract

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.
Analisis Efektivitas Penanganan Piutang dengan Bilyet Giro di PT. YNT Putri, Yohana Nandiva; Yuhertiana, Indrawati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6133

Abstract

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.
Penerapan Sistem ERP dalam Meningkatkan Efisiensi dan Transparansi Perencanaan Keuangan di PT. BGS Adelia Putri Nur Silviana; Indrawati Yuhertiana
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6134

Abstract

Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.
Pengaruh Viewer Dan Subscriber Terhadap Pendapatan Youtuber Indonesia Faisal Bachmid, Muhammad; Yuhertiana, Indrawati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 6 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i6.213

Abstract

This study aims to determine the effect of viewers and subscribers on the income of Indonesian YouTubers. The data collection techniques in this research are documentation and literature study, this research method is quantitative. Sampling in this study used non-probability sampling with a purposive sampling technique. The sample in this study amounted to 98 Indonesian YouTubers registered on the socialblade.com site. Hypothesis testing was carried out using the WarpPLS version 7.0 application. The results of this study indicate that viewers have a significant positive effect on the income of Indonesian YouTubers and subscribers have a positive effect on the income of Indonesian YouTubers, but not as large as the audience (viewers). From this study, it is hoped that future researchers can add variables related to the topic of YouTubers and can also increase the sample used to make it better and more accurate.
Pengaruh Digital Financial Literacy Terhadap Perilaku Keuangan Masyarakat Kota Gresik Karina Rakhma Pratitrasari; Indrawati Yuhertiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4207

Abstract

Financial literacy can be generally defined as a person's ability to understand, analyze, manage and communicate personal finances. Technological advances can have an impact on people's financial behavior. So financial literacy in this era of sophisticated digital technology and virtualization is very important for society, so digital financial literacy needs to be understood by the public. Digital financial literacy (DFL) is financial literacy in the form of digital financial technology. Demographic factors also influence financial behavior in society. Demographic factors can have an influence because the older you get, the more experience you have, including your financial intelligence, which also increases. This research used a sample of 125 respondents and obtained data from the results of a questionnaire distributed using the Likert scale assessment method. The analysis method uses structuralEquation Modeling Partial Least Square (SEM PLS) analysis. The results of this research conclude that Digital Financial Literacy (DFL) has been proven to have a good and significant effect on the financial behavior of the people of Gresik City. And educational demographics are proven to have a good and significant effect in moderating the influence of DFL on financial behavior.
Analisis Penyertaan Modal Daerah dan Kontribusi Laba Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Gresik dengan Return on Equity (RoE) sebagai Variabel Intervening Dita*, Faiza Rahma; Yuhertiana, Indrawati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26960

Abstract

Penelitian ini memiliki tujuan yang penting dalam konteks pengembangan ekonomi daerah, khususnya dalam meningkatkan Pendapatan Asli Daerah (PAD) melalui peran Badan Usaha Milik Daerah (BUMD) di Kabupaten Gresik. Dengan menguji pengaruh penyertaan modal daerah, kontribusi laba BUMD, serta Return On Equity (ROE) terhadap PAD, serta melihat pengaruh penyertaan modal pada BUMD terhadap PAD melalui ROE, penelitian ini memberikan wawasan yang berharga bagi pemangku kepentingan di tingkat pemerintahan dan perusahaan daerah. Hasilnya memberikan gambaran bahwa setoran modal dari pemerintah daerah memiliki pengaruh positif terhadap peningkatan pendapatan asli daerah, sementara kontribusi laba belum mencapai signifikansi dalam kontribusi PAD. Namun, ROE memiliki pengaruh positif terhadap PAD, menunjukkan pentingnya efisiensi penggunaan modal oleh BUMD. Penelitian ini memberi rekomendasi untuk mempertimbangkan peningkatan setoran modal dengan pertimbangan ROE yang lebih baik, serta untuk melihat faktor-faktor lain yang mungkin mempengaruhi PAD. Implikasi dari penelitian ini adalah lebih kuatnya pemahaman tentang potensi pendapatan dari investasi modal daerah, pentingnya tata kelola yang baik dalam perusahaan daerah, dan peran BUMD dalam meningkatkan kontribusi ekonomi daerah. Dengan demikian, penelitian ini dapat menjadi acuan dalam perencanaan kebijakan yang mendukung pertumbuhan ekonomi daerah dan peningkatan kesejahteraan masyarakat melalui optimalisasi sumber daya yang dimiliki oleh BUMD
Pengaruh Fear of Missing Out (Fomo) dan Self-Control Terhadap Penggunaan Pinjaman Online Pada Mahasiswa Gen Z Permatasari, Lintang Putri; Yuhertiana, Indrawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7989

Abstract

This study aims to evaluate the extent to which Fear of Missing Out (FoMO) and self-control influence the use of online loan services among Generation Z students in Surabaya. With the rising prevalence of online borrowing behavior in digital environments, understanding the psychological factors behind such behavior has become increasingly relevant. This research investigates whether these two individual factors, FoMO and self-control, simultaneously shape students’ financial decisions in the context of easy online loan access. The results show that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 13.098; β = 0.606), indicating that students with higher FoMO are more likely to engage in impulsive borrowing. Likewise, self-control also has a significant negative effect (p = 0.000; t = 7.706; β = 0.269), suggesting that higher levels of self-control reduce the likelihood of using online loans. Together, FoMO and self-control explain 48% of the variance in online loan usage. However, financial literacy does not significantly moderate the relationship between either FoMO (p = 0.949) or self-control (p = 0.092) and online loan use. The findings reveal that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 11.231; β = 0.581), suggesting that students with higher FoMO tendencies are more likely to use online loans. Financial literacy also shows a significant negative influence (p = 0.008; t = 2.668; β = -0.298), indicating that greater financial knowledge tends to reduce online loan use. However, self-control was found to have no significant effect (p = 0.729), nor did financial literacy significantly moderate the relationship between FoMO (p = 0.949) or self-control (p = 0.092) and online loan usage. These findings suggest that emotional and social pressures (such as FoMO) may outweigh rational financial decision-making, even among financially literate individuals. The study concludes that FoMO and self-control significantly influence online loan usage among Generation Z students, with FoMO having a stronger effect. Financial literacy does not moderate these relationships. Therefore, financial education should also address emotional and social factors, not just financial knowledge.
Good Corporate Governance dan Nilai Perusahaan: Sebuah Analisis Bibliometrik Nur Azizah, Qonita; Indrawati Yuhertiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4817

Abstract

The study aims to analyze the relationship between Good Corporate Governance (GCG) and the value of companies through a bibliometric approach. GCG is an important factor in improving the quality and sustainability of companies, especially in preventing economic crises and boosting investor confidence. Although GCG implementation has been a major concern, there are still gaps in its implementation in many companies, in developing countries. The study used a bibliometric analysis method with data obtained from Google Scholar, collected on January 20, 2024 using the Publish or Perish application. The data analyzed included 950 GCG-related articles and company ratings processed using VOSviewer software version 1.6.20. The results of the analysis showed a significant increase in publications related to this topic, especially in 2022, reflecting increased attention to GCG in academic research. The findings of this study confirm the importance of GCG in raising the value of the company, which in turn has a positive impact on the company's financial performance and investor confidence. The novelty of this research lies in bibliometric analysis that provides insight into the development of literature and the contribution of GCG to the value of the company, which has rarely been explored in previous research.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Adelia Putri Nur Silviana Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Amelia, Adinda Dhea Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Anindo Saka Fitri Anya Tamara Fina Audita Ardi Hamzah Arif Al Furkhon Arista Pratama Arofi Rahmah Ariza Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Condro Widodo, S.E., M.S.A Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dewi, Ika Oktaviana Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Diarany Sucahyati Dita*, Faiza Rahma Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Edo, Kalvin Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faisal Bachmid, Muhammad Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi G. S. Budiwitjaksono Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Hardjatie, Susi Helmy Sukiswo Helmy Wahyu Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Indah kirana, Nanda wahyu Ines Almaida Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Karina Rakhma Pratitrasari Kartika Vania Putri Kekoto Manneh Luluk Desva Fitriah Maheran Zakaria Manneh, Kekoto Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadyla Widayati Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Nur Azizah, Qonita Nurul Fitria Oktaria Nysa Wardani Oryza Tannar Partoyo Partoyo Partoyo Permatasari, Lintang Putri Prameswari, Axanda Bilqis Putri, Ailani Almira Hartono Putri, Yohana Nandiva Raden Muhammad Syah Arief Atmaja Wijaya Rahma Dwi Fitriana Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Savinathul Nadzah Seftin Fitri Ana Wati Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sulistiana, Heny Suryana, Kadek Desinta Maharani Suwandi Suwandi Syarifah Aini Syarifah hatijah Tania Febrianti Tannar, Oriza Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Wicaksana, Febrian Eka Candra Widyastuti, Andini Wilma Cordelia Izaak Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina