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All Journal ETIKONOMI Economic Journal of Emerging Markets MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JDM (Jurnal Dinamika Manajemen) Jurnal Ekonomi Modernisasi Jurnal Promosi Pendidikan Ekonomi Jurnal Manajemen Teori dan Terapan Jurnal Dimensi Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL DINAMIKA MANAJEMEN DAN BISNIS Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial At-Tadbir : jurnal ilmiah manajemen Sketsa Bisnis JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JABE (Journal of Applied Business and Economic) Jambura Equilibrium Journal JURNAL MAKRO MANAJEMEN Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Manajerial JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EVOLUSI : Jurnal Sains dan Manajemen Jurnal Ilmu Komputer dan Bisnis International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Economics and Digital Business Review Studi Ilmu Manajemen dan Organisasi juremi: jurnal riset ekonomi Golden Ratio of Finance Management JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS JWM (JURNAL WAWASAN MANAJEMEN) Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Jurnal For Management Student (JFMS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mestaka: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Ulil Albab Jurnal Ilmu Manajemen Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Hesniati, Hesniati
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Financial Knowledge, Self-Efficacy, and Financial Well-Being: The Role of Digital Inclusion in Indonesia Hesniati, H.; Anggriani, A.; Suprapto, Yandi; Arviano, Hengky
Golden Ratio of Finance Management Vol. 6 No. 1 (2026): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i1.1779

Abstract

This research examines the role of financial knowledge and self-efficacy in shaping financial well-being, with digital financial inclusion tested as a mediating factor. Survey data were collected from 407 Indonesian respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both financial knowledge and self-efficacy significantly influence digital financial inclusion. Digital financial inclusion, in turn, positively affects financial well-being. Self-efficacy also directly improves financial well-being, whereas financial knowledge shows no direct impact. Instead, financial knowledge indirectly contributes to financial well-being through digital financial inclusion, underscoring the mediating role of digital access. This study adds to the financial behavior literature by highlighting digital financial inclusion as a crucial channel that converts capability into improved outcomes, and by showing that self-efficacy plays a stronger role than knowledge alone. The findings suggest that policies and programs should go beyond literacy campaigns to also strengthen financial confidence and digital readiness, particularly among younger groups and vulnerable communities. The study is limited by its reliance on self-reported, cross-sectional data and its focus on the Indonesian context, which may constrain causal inference and limit the generalizability of the results.
HOW BOARD SIZE MODERATES THE EFFECT OF CEO POWER ON ESG Hesniati, Hesniati; Jeffrey, Jeffrey; Candra, Tony
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6648

Abstract

This study aims to explore how CEO Power affects ESG with the moderating role of board size which the answer is remains unexplored, while in the extant literature the impact of ESG is the most discussed. The findings was conducted on public companies listed on the Indonesia Stock Exchange (IDX) reveal that the direct impact of CEO Power on ESG performance is significant. However,the result of the moderating effect of Board Size does not show a significant effect. The findings of this study contributes by revealing how CEO Power affects ESG with the moderating role of Board Size.
DOES ESG AFFECT FIRM PERFORMANCE? EVIDENCE FROM INDONESIA Hesniati, Hesniati; Richard, Richard; Suprapto, Yandi; Candra, Tony
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6651

Abstract

This study analyzes how Environmental, Social, and Governance (ESG) affects the value of companies listed on the Indonesia Stock Exchange (IDX). Researchers applied a purposive sampling method to select 86 companies that had a clear ESG score from Refinitiv and were listed on the IDX during the 2018–2022 period. It employs Ordinary Least Squares (OLS) for data analysis, to examine the relationships between the variables. Findings show that environmental and governance performance are negatively related to firm value, this tells that companies with high environmental and governance performance will has a higher spendings which will lower the company’s value, while social performance has a positive impact when considered alongside the other ESG components. A key limitation of this study is its exclusive focus on the Indonesian market, where distinctive regulatory frameworks, ESG disclosure practices, cultural factors, and investor preferences may shape the relationship between ESG performance and firm value in ways that differ from other countries, thereby limiting the extent to which the findings can be generalized to broader global contexts.
Peran Bahasa Indonesia dalam Akuntansi: Penataan Istilah Akuntansi untuk Kemudahan Pemahaman dan Transparansi Informasi Hesniati; Ramadhani Adinda Salsabilla; Riska Aryanti; Meilan Sri Despitra; Hafidatul Husna; Nheza Aulia Putri; Rahma Gustina Putri; Putri Ernisa; Alya Sari; Hariyani Ningsih; Cindy Aulia Putri; Ghinanda Nasywa; Lia Trinanda; Suci Syafitry; Airin Triyana; Miftahul Jannah; Perawati
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6890

Abstract

Bahasa Indonesia memiliki peranan penting dalam penyajian informasi akuntansi, terutama dalam pengaturan istilah akuntansi agar dapat dipahami secara jelas dan transparan oleh pengguna laporan keuangan. Banyak istilah akuntansi yang bersumber dari bahasa asing dan bersifat teknis, sehingga berpotensi menimbulkan perbedaan penafsiran apabila tidak disesuaikan dengan kaidah bahasa Indonesia yang tepat. Penelitian ini bertujuan untuk menelaah peran bahasa Indonesia dalam penataan istilah akuntansi serta implikasinya terhadap pemahaman dan transparansi informasi keuangan. Metode yang digunakan adalah tinjauan literatur dengan pendekatan kualitatif melalui analisis buku, standar akuntansi, dan artikel jurnal yang relevan. Hasil kajian menunjukkan bahwa penggunaan bahasa Indonesia yang baku, konsisten, dan kontekstual mampu meningkatkan keterbacaan laporan keuangan, mempermudah pemahaman pengguna non-akuntan, serta memperkuat transparansi dan akuntabilitas informasi keuangan. Namun demikian, penyesuaian istilah akuntansi tetap harus menjaga ketepatan makna teknis agar selaras dengan standar yang berlaku.
Navigating Digital Credit: How Risky Indebtedness Behavior and Impulsive Buying Shape Buy-Now-Pay-Later Intention? Hesniati, Hesniati; Phangestu, Steffany Jessica; Marheni, Dewi Khornida; Arviano, Hengky
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 18 No. 3 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v18i3.77543

Abstract

Objective: This study examines the psychological factors influencing consumers’ intention to use Buy Now Pay Later (BNPL) services, focusing on the roles of risky indebtedness behavior, impulsive buying, and attitude toward credit, while exploring gender-based differences. Design/Methods/Approach: Drawing on the Theory of Planned Behavior and Self-Regulation Theory, data were collected from 401 BNPL users using an online survey. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and multigroup analysis by gender. Findings: Risky indebtedness behavior, impulsive buying, and attitude toward credit significantly influence BNPL intention, with attitude serving as a key mediator. Impulsive buying indirectly affects BNPL intention through risky indebtedness and attitude toward credit. The multigroup analysis reveals that male consumers’ BNPL intention is more strongly influenced by impulsive buying, whereas female consumers’ intention is driven primarily by risky indebtedness behavior through attitude toward credit. Originality/Value: This study contributes to behavioral finance research by integrating TPB and SRT to explain BNPL adoption behavior. It offers new insights into how gender differences shape the psychological mechanisms in credit-based consumption. Practical/Policy implication: BNPL providers should tailor strategies such as targeted spending alerts and marketing campaigns to address behavioral differences across gender groups. Regulators should focus on enhancing digital financial literacy and self-regulation awareness, ensuring transparent product information, enforcing spending limits, and integrating educational programs to mitigate risky indebtedness and impulsive buying behaviors.
Penerapan Pengendalian Anggaran Biaya Operasional PT Golden Visalux Fifyanty, Fifyanty; Hesniati, Hesniati
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 2 No. 4 (2025): Desember : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kese
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v2i4.2633

Abstract

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.
Heuristic Bias and Loss Aversion Impact in Stock Investment Decision Making in Batam Fendy Cuandra; Michael Setiawan; Candy Candy; Hesniati, Hesniati
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 19 No. 1 (2025)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2025.v19.i01.p08

Abstract

Technological advancements affect an individual's financial management by increasing spending and necessitating investments to meet these needs. This research intends to analyze the effect of heuristic bias and loss aversion on investment decision. This study uses the investment decision variable to be the dependent variable and uses overconfidence, availability, representativeness, anchoring, gambler fallacy, and loss aversion to be the independent variables. This study uses the SmartPLS application to analyze data and uses an online questionnaire to collect respondents' answers. Sampling was conducted using purposive sampling technique to collect samples from investors in Batam. The study shows that gambler fallacy, loss aversion, overconfidence and representativeness bias have a significant positive impact on investment decisions, while anchoring and availability bias have no significant impact on investment decisions.
THE EFFECT OF RISK GOVERNANCE ON BANK PERFORMANCE: EVIDENCE FROM INDONESIAN BANKS Tan, Selty; Hesniati, Hesniati; Serly, Serly
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.26957

Abstract

This study investigates the impact of risk governance on banking performance in Indonesia using a quantitative approach. Panel data regression is applied to 235 bank-year observations from 47 commercial banks over the 2018–2022 period, with the sample selected through purposive sampling based on data availability and governance disclosures. Bank performance is measured using Return on Assets (ROA) and Return on Equity (ROE), while risk governance is proxied by the Risk Governance Index (RGOV), constructed from risk governance disclosures in annual reports. The empirical findings demonstrate that risk governance has a positive and statistically significant effect on both ROA and ROE, thereby supporting the proposed hypotheses. These results indicate that banks with stronger risk governance frameworks tend to achieve more efficient asset utilization and generate higher returns for shareholders, even after controlling for bank-specific characteristics and time effects. This evidence underscores the importance of robust risk oversight mechanisms in enhancing managerial discipline and operational effectiveness. The study contributes to the corporate governance literature by providing empirical evidence from an emerging market context, particularly within the Indonesian banking sector. From a practical standpoint, the findings suggest that bank management and regulators such as Otoritas Jasa Keuangan and Bank Indonesia should prioritize the strengthening of risk governance structures to promote sustainable performance, financial stability, and long-term resilience in banking institutions. Keywords: Risk Governance Index; Bank Performance; Agency Theory
Faith and Finance: How Religiosity Shapes Islamic Fintech Adoption in Indonesia Yulfiswandi; Licca, Vellia; Hesniati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14680

Abstract

Islamic Fintech has developed in Indonesia over the past few years. This study examines Indonesians’ perceptions and intentions of both Muslim and Non-Muslim respondents on Islamic Fintech. Primary data was gathered through an online survey from 252 participants, who were chosen based on a convenience sampling method. Nine hypotheses were formulated and tested using SEM-PLS. The results show that perceived ease of use, perceived usefulness, trust, subjective norms, and religiosity significantly influence the intention to adopt Islamic Fintech. Furthermore, the interaction between trust and subjective norms in shaping usage intention was found to be moderated by religiosity. These findings suggest that individuals with stronger religiosity align their trust and social influence with religious values when evaluating Islamic Fintech adoption. To gain deeper insights, a multi-group analysis was conducted by dividing respondents into low and high-religiosity groups. For low religiosity users, only perceived ease of use and trust significantly affect intention. For high religiosity users, only religiosity does not have a significant effect on intention to adopt. No significant moderating effects were found across groups. The study contributes to understanding user behavior in the context of Islamic Fintech and highlights the importance of religiosity in shaping adoption decisions within a diverse religious society. Practically, it suggests that Islamic Fintech providers should focus on user-friendly platforms, trust-building mechanisms, and targeted strategies that account for varying levels of religiosity.
Co-Authors Agustin, Conny agustin, isnaini nuzula Agustin, Isnaini Nuzulla Airin Triyana Albert Lee Albert Lee Alexander Janio Wijaya Alvin Alvin Alya Sari Andre Steven Andre Steven Hutagaol Andreas Yoshiro Ogawa Andrew Andrew Andrew Andrew, Andrew Andryanto Andryanto Angel Lim, Michelle Angela Angela Angelina Alicia Angelina Valensia Angelina, Winna Angeline Aurellia Angeline Aurellia Angeline Goh Anggriani, A. Arviano, Hengky Arvin Clarence Aurellia, Angeline Ayu Fauzia Rahmah Bella Oktavia Maryto Benny Benny Candra, Tony Candy, Candy Carol, Carol Cedrich Zakhariah Celine Kho Celine Kho Cerina Cerina Chris Topher Chuadra, Wiriya Dharma Cindy Aulia Putri Cindy Fransiska Cindy Valentina Cing Mei Conny Agustin Cuandra, Fendy Dedy Delfina Delfina Deni Ariadi Desi Mulyati Devin Devin Devin Devin Diarti, Yen Diavika Febriyanti Doni Indrianto Eddy Oktarianto Eddy Oktarianto Elida, Shelly Ellen Ellen Ellen Ellen Erick Erick Erick Erick Erlen Erlen Erlen, Erlen Erliani Erliani Estina Sativa Evita Kordinata Fernado Fernado Fernando Fernando, Fernando Feronika Romadoni, Salsabilah Fifyanty, Fifyanty Fionna Quinn Firman Adiyasa Florentina Jasmine Ghinanda Nasywa Grace Geovanni Gusfandi Gusfandi Hadi Nanto Hafidatul Husna Hardy Winata Lie Hariyani Ningsih Harsono Harsono Hartono, Benedicte Hartono, Cindy Hendry Setiawan Hendy Hendy Henliyanto Henliyanto Herman Herman Hery Haryanto Ilianto Tri Sagianto Irvin Irvin Isnaini Isnaini Isnaini Ivander Lukito Ivander Luktio Jacelyin Jacelyin Jasmine, Florentina Jeanette Andhini Nurulia Mashita Jeffrey ., Jeffrey Jenny Jenny Jenny Jenny Jenny, Jenny Jerly Engelina Jeslin Jeslin Jessica Angelina Jessica Novia Jessica Novia Jessica Valeria Jessy Jessy Jhony Budiman Jocelyn Jocelyn Joey Joey Joey, Joey Johny Budiman Jolin, Jolin Jovianto Jovianto Joycelin, Joycelin Julianto Julianto Junita Junita Kelly Kelly Kelly Kelly Kelvin Kelvin Kelvin Kelvin Kelvin Kelvin Kelvin Kwek Kendri Setiawan Kendy Setiawan Hartono Keyi Sylvia Tania Keyi Sylvia Tania Kho, Celine Koo, Felicia Kristina Kristina Lady, Lady Laurentcia Longli Lia Trinanda Licca, Vellia Lie, Kelvin Lim, Cecilia Limgestu, Rico Lina Lina Lina Lina Lindawati Lindawati Lindawati Lindawati Lovis Vernando Lydia Sasmita M. Rifqi Taufiqurahman Mahendra, Rizky Adi Mairoza Mairoza Mairoza Maitri, Badra Marheni, Dewi Khornida Marzelina Sintia Putri Meilan Sri Despitra Merinda Wijaya Michael Setiawan Michael Setiawan Michelle Angel Lim Michelle Angel Lim MIFTAHUL JANNAH Mirza Salman Pahlavi Muhammad Taufik Nainggolan, Ferdinand Nheza Aulia Putri Nopry Nopry Novi Aprillia Novilia Novilia Novilia Novilia, Novilia Oktarianto, Eddy Owen Owen Perawati Peter Khosasih Phangestu, Steffany Jessica Putri Ernisa Putri, Shieny Tan Rahma Gustina Putri Ramadani, Arienda Gitty Ramadhani Adinda Salsabila Ramadhani Adinda Salsabilla Rano Ardiansyah Reni Febriani Renndy Ferdianto Ria Hartoko Richard Richard Ricky Wijaya Rico Lim Gestu Riska Aryanti Robin Robin Robin Robin, Robin Romie Jhonnerie Romieo Romieo Rudiyanto Rudiyanto, Rudiyanto Safitri, Destiana Santi Santi Santi Santi Saw liong Selen Angelina Sepbianto Sepbianto Serena Phang Serly, Serly Sherry Sherry Shieny Tan Putri Shirley Feblicia Sisca, Veni siti rodiah Soecipto Soecipto Solly Aryza Sonata, Vina Sonata, Vivi Stefani, Christine Stephanie Stephanie Steven Steven Steven Steven Suci Syafitry Suprapto, Yandi Susanti Susanti Suwandi Suwandi Tan, Selty Teddy Ricardo Toh Meng Loo Valentina, Cindy Veni Sisca Verandi, Rizal Vernando, Lovis Verren Calystania Vian Ervina Viandi Agustinus Vincent Vincent Vincent Vincent, Vincent Vira Vira Vivi Sonata Viviani Viviani Viviani, Viviani Vivyanti, Vivyanti Wendy Winardy, Jeffri Wira Ramashar Wirren Chang Wismanto Wismanto Wisnu Yuwono Yandi Suprapto Yandi Suprapto Yopie Hendra Yulfiswandi, Yulfiswandi Yulianti Yulianti Zulfiniar Nur Kalimah