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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Advances in Human Resource Management Research Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity Academia Open
Novi Darmayanti
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Journal : Academia Open

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Digital Transformation Drives Banking Financial Performance Evidence from Indonesia: Transformasi Digital Mendorong Kinerja Keuangan Perbankan di Indonesia Nova, Amellia; Darmayanti, Novi; Rosyida, Isnaini Anniswati
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13999

Abstract

This study examines determinants of banking financial performance in the context of post-pandemic recovery and digital economy transition. General Background: The Indonesian banking sector experienced structural shifts during 2021–2024 due to digitalization, regulatory changes, and competitive pressures. Specific Background: Strategic Performance Measurement System (SPMS), Enterprise Risk Management Disclosure (ERMD), and digital transformation are considered key managerial and governance mechanisms influencing financial outcomes. Knowledge Gap: Prior studies largely analyze these variables separately, with limited integrated evidence and inconsistent findings, particularly in Indonesian banking during the post-pandemic period. Aims: This study aims to analyze the simultaneous and partial relationships of SPMS, ERMD, and digital transformation on financial performance, proxied by Return on Assets (ROA), with firm size as a control variable. Results: Using panel data regression with 180 observations from 45 banks, the findings reveal that SPMS and ERMD do not show significant relationships with financial performance, while digital transformation demonstrates a significant positive relationship. Simultaneously, all variables contribute significantly, although the explanatory power remains limited (Adjusted R² = 0.0921). Novelty: This study integrates strategic measurement, risk disclosure, and digital capability within a single analytical framework during the 2021–2024 transition period. Implications: The findings highlight digital capability as a dominant driver of banking profitability, suggesting that integrated digital transformation strategies are essential for sustaining competitiveness in the digital economy. Highlights• Digital capability shows the strongest statistical relationship with profitability indicators• Disclosure-based mechanisms display non-significant statistical relationships• Combined model explains financial variation despite limited explanatory power KeywordsDigital Transformation; Financial Performance; Banking Sector; Enterprise Risk Management Disclosure; Strategic Performance Measurement System
Central Bank Digital Currency Adoption Determinants in Developing Countries: Determinan Adopsi Central Bank Digital Currency di Negara Berkembang Auliya, Elena; Darmayanti, Novi; Rosyida, Isnaini Anniswati
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14004

Abstract

General Background: The rapid digital transformation of financial systems has accelerated the development of Central Bank Digital Currency (CBDC) as a strategic instrument in modern monetary policy and payment systems. Specific Background: In developing countries such as Indonesia and Nigeria, CBDC adoption varies due to differences in implementation stages, financial ecosystems, and public readiness. Knowledge Gap: Previous studies predominantly focus on technological and macroeconomic determinants, with limited integration of financial literacy, monetary policy accountability, and trust in financial authorities within a unified cross-country model. Aims: This study aims to examine the role of financial literacy, monetary policy accountability, and trust in financial authorities in shaping CBDC adoption using a mixed method approach. Results: The findings reveal that financial literacy and trust exhibit negative and significant relationships with CBDC adoption, reflecting increased public critical awareness of risks, while monetary policy accountability shows a positive and significant relationship. Simultaneously, all variables significantly explain CBDC adoption with high explanatory power (Adjusted R² = 0.962083). Novelty: This study integrates cognitive, institutional, and psychological dimensions in a cross-country analysis, providing a multidimensional perspective on CBDC adoption in developing economies. Implications: The results suggest that CBDC implementation requires comprehensive and adaptive policies emphasizing public trust, transparency, and risk communication beyond technological readiness. Highlights• Financial literacy relates negatively to adoption due to heightened risk awareness• Monetary governance transparency strengthens acceptance of digital currency systems• Trust deficits remain a critical barrier in early-stage implementation contexts KeywordsCentral Bank Digital Currency; Financial Literacy; Monetary Policy Accountability; Trust In Financial Authorities; Developing Countries
Corporate Governance Drives Energy Sector Firm Value Indonesia: Tata Kelola Perusahaan Mendorong Nilai Perusahaan Sektor Energi Indonesia Kristianto, Moh. Frendy; Darmayanti, Novi; Wafa, Moh. Ali
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14039

Abstract

General Background: Firm value is a critical indicator for investors in evaluating corporate performance and future prospects, particularly in capital markets. Specific Background: In recent years, green finance, corporate sustainability, and good corporate governance have emerged as key factors associated with firm value, especially within energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Knowledge Gap: Prior studies show inconsistent findings regarding the roles of sustainability and governance variables, and limited research integrates these three variables simultaneously in the energy sector context. Aims: This study aims to analyze the relationship between green finance, corporate sustainability, and good corporate governance on firm value using panel data regression based on secondary data from 12 companies (60 observations). Results: The findings indicate that green finance and corporate sustainability do not show significant relationships with firm value, while good corporate governance demonstrates a positive and significant relationship by improving transparency, accountability, and reducing agency risk. Novelty: This study integrates three key variables within a single empirical model focused on the energy sector, providing updated evidence in the Indonesian context. Implications: The results suggest that companies should prioritize governance practices while strategically integrating sustainability, investors may emphasize governance indicators in decision-making, and regulators need to improve sustainability reporting quality to increase market relevance. Highlights• Governance mechanisms associated with higher market valuation indicators• Sustainability disclosure not linked to immediate market response• Environmental financing adoption remains limited in short-term valuation KeywordsGreen Finance; Corporate Sustainability; Good Corporate Governance; Firm Value; Energy Sector
The Effect of Strategic Management Accounting, Green Accounting, and Firm Age on Profitability with Company Size as a Moderating Variable in Energy Companies on the IDX for the 2020–2025 Period: Pengaruh Strategic Management Accounting, Green Accounting dan Firm Age terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Energi di BEI Periode 2020–2025 Mahzumi, Ari Zidan; Darmayanti, Novi; Kusmayasari, Dewi
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14178

Abstract

General Background The energy sector faces increasing environmental regulatory pressure and sustainability demands that require more adaptive accounting strategies to maintain financial performance. Specific Background This study examines Strategic Management Accounting, Green Accounting, and Firm Age as determinants of profitability, measured by Return on Assets, with Firm Size positioned as a moderating variable in energy companies during the 2020–2025 period. Knowledge Gap Previous studies have produced inconsistent findings on the relationship between Green Accounting and profitability, while Firm Size has commonly been treated as a control variable rather than a contingency factor. Aims This study aims to empirically analyze Strategic Management Accounting, Green Accounting, and Firm Age in relation to profitability and assess the moderating role of Firm Size. Results The findings show that Strategic Management Accounting, Green Accounting, and Firm Age have positive and significant relationships with profitability. Firm Size strengthens the relationship between Strategic Management Accounting and profitability, as well as between Firm Age and profitability, but does not moderate the relationship between Green Accounting and profitability. Novelty The study offers an integrative model combining accounting strategy, environmental accounting, organizational maturity, and company scale in explaining profitability in the energy sector. Implications The findings indicate that energy companies should optimize Strategic Management Accounting and Green Accounting while considering organizational scale and maturity to sustain profitability under energy transition pressure. Highlights • Strategic Management Accounting shows a positive and significant relationship with profitability.• Green Accounting contributes significantly through environmental cost internalization and operational efficiency.• Firm Size moderates Strategic Management Accounting and Firm Age, but not Green Accounting. Keywords Strategic Management Accounting; Green Accounting; Firm Age; Firm Size; Profitability
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdul Rasyid Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Auliya, Elena Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fauziyah, Atiqo Mita Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Handayani, Erika Sapitri Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khoiri, Nurhasyim Khusnul Khotimah Kristianto, Moh. Frendy Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Mahzumi, Ari Zidan Maimunah, Handariyatul Manaf Dientrimei, Abdul Martha Suhardiyah Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Mohamad Rizal Nur Irawan Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati Nova, Amellia NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Putri, Nur Fidya Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Salamah, Mawar Umu Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Syuhada Syuhada Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Utami, Sisilia Tri Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyu Winarno Wahyuningtyas, Eka Yerisma Welly