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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Riset Akuntansi Terpadu Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Inkubis: Jurnal Ekonomi dan Bisnis Pena Dimas Basic and Applied Accounting Research Journal Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Inaba of Community Services Journal Glow: Jurnal Pengabdian Kepada Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Amir Hamzah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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TINGKAT LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY PADA PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) KABUPATEN KUNINGAN Amir Hamzah; Dadang Suhardi
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v5i2.1485

Abstract

The purpose of this study is to examine the level of financial literacy and financial technology of SMEs in Kuningan Regency. The sample of this study were 250 SMEs. Sampling is done by Probability sampling with proportional random sampling technique. The data analysis method with Structural Equation Modeling (SEM). From the results of the study it was found that financial attitude has positive effect on financial technology, financial behavior has positive effect on financial technology, financial knowledge has  positive effect on financial technology, financial technology has positive effect on financial inclusion.Thus, in order to achieve the level of financial literacy and financial technology in SMEs increases, SMEs must pay attention to the level of financial attitude, financial behavior, financial knowledge, financial technology so that SMEs financial inclusion also increases.
DETERMINATION ANALYSIS OF INVESTMENT DECISION-MAKING Amir Hamzah; Syahrul Syarifudin; Enung Nurhayati
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v9i2.7211

Abstract

ABSTRACTThis study aims to analyze and prove empirical facts regarding the factors influencing investment decisions among victims of illegal binary options investments. The research sample was victims of binary options investment who were selected using a purposive sampling method of 271 respondents. Data analysis was conducted using partial least squares (PLS), which is a structural equation modeling (SEM) approach based on components or variants. Based on the statistical test result, it was found that overconfidence bias, financial literacy, and risk perception had a significant positive effect on investment decisions. At the same time, mental accounting and locus of control did not affect investment decisions. The practical implication of our findings underscores the importance of targeted interventions and educational programs aimed at enhancing financial literacy and mitigating overconfidence bias among victims of illegal binary options investments, ultimately safeguarding their financial well-being.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membuktikan fakta empiris mengenai faktor-faktor yang mempengaruhi keputusan investasi pada korban investasi opsi biner ilegal. Sampel penelitian adalah korban investasi opsi biner yang dipilih menggunakan metode purposive sampling sebanyak 271 responden. Analisis data dilakukan dengan menggunakan Partial Least Squares (PLS) yang merupakan pendekatan Structural Equation Modelling (SEM) berdasarkan komponen atau varian. Berdasarkan hasil uji statistik ditemukan bahwa bias overconfident, literasi keuangan, dan persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi, sedangkan mental akuntansi dan locus of control tidak berpengaruh terhadap keputusan investasi. Implikasi praktis dari temuan kami menggarisbawahi pentingnya intervensi yang ditargetkan dan program pendidikan yang bertujuan untuk meningkatkan literasi keuangan dan mengurangi bias terlalu percaya diri di antara para korban investasi opsi biner ilegal, yang pada akhirnya menjaga kesejahteraan finansial mereka.
Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial dan Dampaknya pada Nilai Perusahaan Arief Nurhandika; Amir Hamzah
Sosio e-Kons Vol 11, No 3 (2019): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v11i3.5084

Abstract

The Effect of Corporate Governance on Social Responsibility and its Impact on Firm Value. The purpose of this research was to determine the effect of Corporate Governance on Social Responsibility Disclosure, Social Responsibility Disclosure of Firm Value and the indirect effect of Corporate Governance on Firm Value through Social Responsibility Disclosure. This research was conducted at a Coal company listed on the Indonesia Stock Exchange in the period 2013-2018. The samples used were 55 samples. The statistical method used is the path analysis method with panel data regression. The results show that the Independent Board of Commissioners, Foreign Ownership, Public Share Ownership, and the Audit Committee has a positive effect on Social Responsibility Disclosure, Social Responsibility Disclosure has a positive influence on firm value, and the Independent Board of Commissioners, the Audit Committee does not have effect on firm value through disclosure of social responsibility, and Foreign Ownership, Public Ownership have an indirect effect on firm value through social responsibility.
Environmental, Social, and Governance (ESG) Controversy: Tinjauan Sistematis Determinan Tata Kelola dan Konsekuensi Korporasi Yolanda Pratami; Raja Ade Fitrasari Mochtar; Amir Hamzah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3528

Abstract

This study systematically synthesizes the literature on Environmental, Social, and Governance (ESG) controversy by examining its determinants, corporate consequences, thematic evolution, and emerging research directions. Using a Systematic Literature Review (SLR) approach based on PRISMA guidelines, this study analyzed 42 empirical articles indexed in the Scopus database and published between 2020 and 2026. Unlike previous ESG-related reviews that mainly focus on ESG performance and sustainability disclosure, this review specifically integrates the determinants and consequences of ESG controversy at the firm level within governance and sustainability contexts. The findings indicate that corporate governance mechanisms, firm characteristics, ESG disclosure practices, industry sensitivity, and institutional environments are the main factors influencing controversy exposure, with board independence, gender diversity, and ownership structure emerging as the most influential governance mechanisms. The review further reveals that controversy exposure generates multidimensional consequences, including lower financial performance and firm value, higher financial risk, reputational damage, and negative market reactions. The study contributes theoretically by providing an integrated understanding of how governance mechanisms and contextual factors shape sustainability-related corporate risks. This review also identifies research gaps related to measurement inconsistency, industry-specific contexts, and cross-country governance differences. However, this study is limited to Scopus-indexed empirical articles and may not fully capture findings from non-indexed literature. The findings provide practical implications for managers, investors, and policymakers in strengthening governance quality, improving ESG transparency, and mitigating sustainability-related risks.
Fintech, Financial Behavior, and Accounting Practices: Building SME Resilience in Emerging Economies Amir Hamzah; Teti Rahmawati
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.52296

Abstract

Research Originality: This study proposes an integrated framework linking fintech adoption, SAK EMKM implementation, financial behavior, and government support with SME sustainability. Digital literacy is identified as a moderating capability in an emerging economy. Research Objectives: This study examines the effects of fintech adoption, SAK EMKM implementation, financial behavior, and government support on financial and business sustainability. It also tests the moderating role of digital literacy. Research Method: We analyzed data from a quantitative survey of 367 SME owners and managers in Indonesia using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4.0 with bootstrapping. Empirical Results: Fintech adoption and financial behavior significantly improve both financial and business sustainability, while SAK EMKM implementation and government support significantly improve only financial sustainability. Financial behavior makes the strongest contribution. Digital literacy strengthens several relationships, particularly those involving fintech adoption and financial behavior. Implications: SME sustainability requires strong internal capabilities in addition to digital and institutional access. Policies should therefore integrate fintech access with digital literacy, financial management, and accounting capacity development. JEL Classification: G23, M13, O33
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Annisaa, Nuraini Arief Nurhandika Arief Rahman Ayus Ahmad Yusuf Chintia Fitriani Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dendi Purnama Dewi Fatmasari, Dini Widyaningsih Dina Nurochmah Dwi Martika, Lia Dzikro Hillyatul Aulia Eiva Nurcahyani Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Firda Andini Nurfa’ijah Hadri Kusuma Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Iman Teguh Indriyani Indriyani Intan Tansyah Garmanah Lia Dwi Martika Mohamad Rizky Nani Sumarni Nani Sumarni Neni Nurhayati Nopiyanti, Hilda Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Nurfatimah, Siti Nuke Nurhandika, Arief Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rahmasari, Sani Raka Suryana Talenta Reza Hibar Pangestu Rika Nugraha Riska Riska Rizki Indrawan Sani Rahmasari Sindi Aprilia Siti Nuke Nurfatimah Siti Nurfatimah Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Thifal Amatul Hadi Tia Septiani Vikka Nurmunasyaroh Yolanda Pratami Yudi Febriansyah