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All Journal Valid Jurnal Ilmiah Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Management Studies and Business Journal Accounting Studies and Tax Journal Kredibel: Jurnal Ilmiah Manajemen
Armiani, Armiani
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Blockchain Technology and Accounting: Revolutionizing Transparency, Trust, and Efficiency in Financial Reporting Armiani, Armiani; Sardju, Himawan; Nursansiwi, Dwi Arini; Jairin , Jairin
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qnsn0a07

Abstract

This research aims to investigate the impact of implementing blockchain technology in accounting practices on transparency, trust and efficiency in financial reporting. Using the systematic literature review method, relevant articles from reputable international databases, such as Scopus, have been collected and analyzed. The analysis results show that blockchain technology has brought a significant change in the transparency paradigm, by providing distributed and non-manipulable transaction records, as well as strengthening trust by providing open and transparent access to financial information. Apart from that, the use of blockchain technology has also had a positive impact on efficiency in the financial reporting process through automation and reduced administrative costs. The implication of these findings is that it is important for accounting organizations and practitioners to consider adopting blockchain technology as part of their strategy to improve the quality of financial reporting and strengthen public trust. Future research could further explore the potential and challenges of blockchain technology in accounting practices as well as steps that can be taken to optimize it in organizational operations.
Integrating the Theory of Planned Behavior to Understand Muslim Tourist Behavior in Halal Tourism Destinations Suro, Lulu Ilmang; Armiani, Armiani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i4.12880

Abstract

The purpose of this study is to systematically review the literature published in the last 10 years on the Theory of Planned Behavior integration to understand Muslim travelers’ behavior in halal tourism. The design of this study uses a systematic literature review method. The excellence of the study was assessed by studying the year of publication, journal of publication, country of study, type of statistical method, data collection technique, and content analysis in the literature on Muslim travelers’ behavior in halal tourism. This study is based on 25 selected articles published in peer-reviewed journals between 2015 and 2024. The results show that Muslim travelers’ decisions in choosing halal tourism destinations are greatly influenced by the interaction between their attitudes towards halal facilities, social norms in the community, and the obstacles they feel in accessing the destination. Thus, halal tourism destination managers need to pay attention to these three factors simultaneously to increase the attractiveness of the destination for Muslim tourists.
Pengaruh Literasi Keuangan, Payment Gateway, Peer to Peer Lending, dan Inklusi Keuangan terhadap Kinerja Keuangan Putri, Desak Ayu Putu Yunita; Armiani, Armiani; Setiawati, Elvina
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 3 (2024): November 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i3.151

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, payment gateway, peer to peer lending, dan inklusi keuangan terhadap kinerja keuangan UMKM. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh UMKM yang ada di Kabupaten Lombok Barat terutama kecamatan Gerung. Sampel diambil dengan menggunakan metode simple random sampling dengan penentuan jumlah sampel menggunakan rumus Slovin, sehingga diperoleh sampel sebanyak 100 UMKM. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan, payment gateway, dan inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Sedangkan, peer to peer lending tidak berpengaruh signifikan terhadap kinerja keuangan UMKM, hal ini dikarenakan sebagian besar pelaku UMKM cenderung merasa khawatir dalam menggunakan peer to peer landing sebagai sumber pinjaman modal usaha. Hasil penelitian ini menunjukkan bahwa secara simultan variabel literasi keuangan, payment gateway, peer to peer lending, dan inklusi keuangan mampu memengaruhi variabel kinerja keuangan UMKM sebesar 66,6% sedangkan sisanya sebesar 33,4% kinerja keuangan UMKM dipengaruhi variabel–variabel lain di luar model regresi yang digunakan dalam penelitian ini.
The Role of Storytelling in Brand Building: A Meta-Analysis Armiani, Armiani; Nursansiwi, Dwi Arini
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 9 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/0q8txx17

Abstract

This research aims to explore the impact of interactive storytelling on perception, brand authenticity And transparency among Generation Z on various digital platforms. Given that Gen Z has high expectations for brand authenticity and openness, interactive storytelling has emerged as an important strategy in modern digital marketing. Using a meta-analysis approach with a combination of quantitative and qualitative methods, this research examines previous studies that discuss interactive storytelling and its implications for consumer perceptions. The results of the quantitative analysis show that interactive storytelling has a significant positive effect on perception, brand authenticity And transparency, with variations in impact seen between different digital platforms. Qualitative analysis further highlights the specific aspects of interactive storytelling that Gen Z values ​​most, including direct interactions with brands and personalized experiences. This research contributes to the digital marketing literature by offering a comprehensive understanding of how interactive storytelling can influence consumer perceptions, while providing practical guidance for marketers in designing more effective strategies. Final recommendations suggest implementing storytelling that actively engages consumers to build deeper and more sustainable trust among Gen Z consumers.
FINANCIAL MANAGEMENT STRATEGIES IN THE ERA OF DIGITAL TRANSFORMATION Nursansiwi, Dwi Arini; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 11 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/rbvq0t26

Abstract

Digital transformation (DT) has had a significant impact on financial management, but its specific influence on the cost of capital and corporate financing structures is still poorly understood. This research aims to identify how DT influences capital costs and changes in financing structures across industries. Using approach Systematic Literature Review (SLR) based on PRISMA guidelines, this research finds that DT can reduce the cost of capital through increased efficiency and transparency, as well as lead to a shift in financing preferences with the adoption of technologies such as fintech and blockchain. The implications of this research provide insight for financial managers, investors and policy makers to formulate strategies that support technology adoption in corporate financing.
Pengaruh Fintech dan Media Sosial Dalam Menumbuhkan Minat Membayar Zakat Infak dan Sedekah Pada Baznas Provinsi Nusa Tenggara Barat Wardah, Sofiati; Armiani, Armiani; Gibran, M. Alfin Khalil
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

Abstract

Studi ini tujuannya guna menganalisis dampak positif fintech dan media sosial dalam menumbuhkan minat membayar zakat, infak dan sedekah pada BAZNAS Provinsi NTB. Sehingga variabel studi ini tersusun atas 2 variabel independen yakni fintech (X1) dan media sosial (X2) serta 1 variabel dependen yakni minat membayar zakat, infak, dan sedekah (Y). Studi ini memakai analisis kuantitatif asosiatif. Populasi di studi ini ialah 6230 pengikut media sosial Instagram @baznas_ntb. Sampel diambil dengan memakai sampling kuota. Data didapat dengan menyebarkan kuesioner kepada responden lewat direct message Instagram dan Instagram story @baznas_ntb hingga terkumpul 114 responden. Data dianalisis memakai SPSS 25 dengan uji regresi linear berganda. Hasil studi ini memperlihatkan fintech dan media sosial berdampak positif dalam menumbuhkan minat membayar zakat, infak, dan sedekah pada BAZNAS Provinsi NTB. Donatur merasa terbantu karena pembayaran dapat melalui berbagai aplikasi, pengguna hanya perlu scan barcode yang tersedia. Media sosial dapat meningkatkan kepercayaan kepada BAZNAS Provinsi NTB. Hal ini juga membuat masyarakat lebih tertarik untuk menunaikan zakat, infak, dan sedekah setelah melihat informasi di Instagram @baznas_ntb. Hasil studi ini juga menunjukkan bahwa fintech dan media sosial mampu mempengaruhi minat membayar yakni 49,5%, lalu sisanya terpengaruh variabel lain di luar model regresi di studi ini.
Literature Review on Behaviour Accounting in University Masitah, Dewi; Armiani, Armiani
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12794

Abstract

This research aims to analyze the development of accounting Behaviour during the 2019-2024 period. The method used is Systematic Literature Review (SLR), which is a technique for identifying, disseminating and interpreting all relevant and available research. The population and sample in this study consisted of 35 journals that discussed articles regarding Behavioural accounting in universities as non-profit organizations in the period 2019-2024. The results of this literature review can be used as a reference for further research, with a classification of accounting topics that discuss fraud as part of internal control. The classification of research methods used is surveys or questionnaires, while the classification based on research subjects is students who act as respondents in the research. It is hoped that the results of this literature reflection can become the basis for subsequent research or research with a focus on accounting topics related to fraud as internal control, using research methods in the form of surveys or questionnaires, and involving students as subjects or respondents in research.
THE ROLE OF FINANCIAL LITERACY AND ACCESS TO FINANCE IN DRIVING MSME GROWTH IN THE DIGITAL ERA Prathama, Baiq Desthania; Nursansiwi, Dwi Arini; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5aw81b35

Abstract

The growth of Micro, Small and Medium Enterprises (MSMEs) in the digital era is greatly influenced by financial literacy and access to financing. However, many MSMEs face challenges in understanding financial management amidst digital transformation. This research aims to identify the dimensions of financial literacy that are most critical for the sustainability and growth of MSMEs in the digital era. Using a Systematic Literature Review (SLR) approach with the PRISMA framework, this research analyzes 60 relevant scientific articles from the Scopus, Web of Science, and Springer databases, published between 2017 and 2024. The findings show five main dimensions of financial literacy that have a significant influence on MSME performance, namely basic financial knowledge, digital financial skills, ability to adopt technology, financial risk management, and strategic financial planning. This research makes an important contribution to the development of financial literacy theory by integrating digital aspects, as well as offering practical guidance for governments and financial institutions in designing more effective financial literacy programs for MSMEs.
THE IMPACT OF FINANCIAL LITERACY, SOCIAL CAPITAL, AND MANAGERIAL INNOVATION ON THE FINANCIAL PERFORMANCE OF MSMEs Nursansiwi, Dwi Arini; Prathama, Baiq Desthania; Armiani, Armiani
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/y16mfx85

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy, especially in developing countries like Indonesia. However, many MSMEs face challenges in financial management that impact their financial performance. This research aims to explore the influence of financial literacy, social capital, and managerial innovation on the financial performance of MSMEs in Indonesia. The approach used is Systematic Literature Review (SLR) with bibliometric analysis, thematic analysis and content analysis of 29 relevant scientific articles. Data were collected from international databases such as Scopus and Web of Science, with a focus on publications between 2002 to 2024. Findings show that financial literacy and social capital significantly improve the financial performance of MSMEs, while managerial innovation serves as a mediator that strengthens the relationship. This research provides theoretical contributions by integrating the Resource-Based View, Social Capital Theory, and Dynamic Capabilities Theory, as well as practical implications for the development of more effective MSME empowerment programs. These findings are expected to help policy makers and practitioners in designing strategies that support the growth and sustainability of MSMEs.
LINKING FINANCIAL LITERACY TO ENTREPRENEURIAL SUCCESS: A SYSTEMATIC REVIEW OF THEORETICAL AND EMPIRICAL EVIDENCE Ariffianti, Indah; Arsana, I Nengah; Prathama, Baiq Desthania; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b0m3hh45

Abstract

Financial literacy is increasingly recognized as a crucial factor influencing the success of micro, small and medium enterprises (MSMEs), especially in developing countries. Despite the importance of financial literacy, many entrepreneurs still lack adequate knowledge, which hinders their decision-making abilities and business performance.This study aims to investigate the relationship between financial literacy and financial performance of MSMEs, with a focus on identifying mediating and moderating factors that influence this relationship. A systematic literature review (SLR) was conducted by analyzing peer-reviewed articles published between 2016 and 2024. Data were collected from leading databases, including Scopus and Web of Science. Thematic analysis was applied to synthesize findings and identify key patterns in the literature.This review reveals a positive correlation between financial literacy and business performance indicators such as profitability and revenue growth. In addition, factors such as managerial competence and access to financial resources are found to act as mediators and moderators in this relationship, enhancing the effectiveness of financial literacy in improving business outcomes.These findings emphasize the need for targeted financial literacy programs for MSMEs, which can significantly improve their financial management practices and overall performance. This study contributes to the theoretical framework of financial literacy and offers practical implications for policymakers and business educators in promoting sustainable entrepreneurship.
Co-Authors Ariffianti, Indah Arsana, I Nengah Baiq Desthania Prathama Dewi Masitah, Dewi Dwi Arini Nursansiwi Gibran, M. Alfin Khalil Jairin Abdullah Prathama, Baiq Desthania Putri, Desak Ayu Putu Yunita Sardju, Himawan Setiawati, Elvina Suro, Lulu Ilmang Wardah, Sofiati