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Fintech Aplikasi Jaklingko Dalam Bisnis Transportasi Umum Dan Kaitannya Dengan Inovasi Terbuka Eny Purwaningsih; Dita Wahyu Saputra; Ickhsanto Wahyudi; Barlia Annis Syahzuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.307

Abstract

The advancement of digital technology has changed the paradigm in various sectors, including the financial industry with the emergence of Financial Technology (FinTech). In Indonesia, the growth of urbanization and private vehicle ownership in Jakarta has caused serious problems in the urban transportation system. Especially related to congestion, requiring new innovations such as digital payments as a solution. This study investigates the factors that influence the adoption of FinTech services through the JakLingko application, in the context of public transportation in DKI Jakarta, involving 185 respondents. Using a quantitative approach and SEM-PLS with SmartPLS software for testing. Based on the updated UTAUT2 theory, variables such as Performance Expectancy, Effort Expectancy, Facilitation Condition, Price Value, and Knowledge are proven to have a significant influence on Fintech Adoption. While variables such as Social Influence, Hedonic Motivation, Habit, and Perceived Security do not show a significant influence. In addition, Fintech Adoption affects the Business Sustainability of public transportation. These results provide in-depth insight into the dynamics of FinTech technology adoption in the public transportation sector. The implication of these findings is the importance of the government and transportation service providers understanding these factors to improve operational efficiency and user experience in the use of digital payments in the public transportation sector, thereby supporting Business Sustainability and improving transportation services in Jakarta.
Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba Merlyn Huang; Eny Purwaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): 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.v7i6.7310

Abstract

This research examines how audit committee traits impact earnings management. Purposive sampling was used to choose consumer products manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This research sampled 55 financial report data from 11 firms. This research employs linear regression tests to examine how audit committee size, independence, frequency of meetings, membership, and gender affect earnings management. Results reveal that audit committee expertise negatively impacts earnings management, demonstrating that experience and competence may improve oversight. The size, independence, number of meetings, and gender of the audit committee all improve profits management. These elements do not ensure ongoing monitoring. This demonstrates that the audit committee's efficacy relies on both its formal tasks and how similarities are used to improve financial reporting openness and quality.