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Implikasi Penerapan Fintech dan Blockchain Terhadap Profitabilitas Bank : Peran Moderasi Efisiensi keuangan Muhammad Khoirul Sholikin; Liana Mangifera
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.11521

Abstract

This study aims to examine the effect of fintech and blockchain implementation on banking profitability with financial efficiency as a moderating variable. A quantitative research approach was employed, involving a population of 105 banks registered with the Financial Services Authority (OJK). The sample was selected using purposive sampling, focusing on commercial banks with complete financial reports and evidence of blockchain adoption, resulting in five banks as research samples. The study utilized secondary data obtained from financial statements and official banking publications collected through documentation techniques. Fintech was measured based on the implementation of digital banking services, blockchain adoption was identified through disclosures in annual reports, financial efficiency was measured using the BOPO ratio, and profitability was proxied by Return on Assets (ROA). Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA), processed using SPSS version 26 with a 5% significance level. The results indicate that fintech has a significant positive effect on banking profitability, while blockchain implementation does not have a significant effect. Furthermore, financial efficiency is not proven to moderate the relationship between fintech or blockchain and banking profitability.
Profitabilitas Sebagai Kunci Peningkatan Nilai Perusahaan: Peran Enterprise Risk Management Dan Corporate Social Responsibility Mizan Bagustian; Liana Mangifera
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10880

Abstract

Studi menyelidiki peran mediasi profitabilitas terhadap dampak Enterprise Risk Management (ERM) dan Corporate Social Responsibility (CSR) pada nilai perusahaan di sektor teknologi dan energi yang listing di Bursa Efek Indonesia (2021–2024). Studi mengadopsi metode kuantitatif berbasis data sekunder yang didapati dari annual report serta laporan keuangan emiten terkait. Pemilihan sampel ditentukan purposive sampling, Dimana terpilih 50 perusahaan dan 200 observasi. Data dianalisis melalui Partial Least Squares-Structural Equation Modeling (PLS-SEM) berbasis SmartPLS 4. Analisis menyimpulkan bahwa ERM berpengaruh positif dan signifikan pada profitabilitas, namun negatif dan signifikan pada nilai perusahaan. CSR berpengaruh positif signifikan terhadap keduanya. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan serta memediasi pengaruh dari ERM dan CSR. Penemuan ini memperkuat signifikansi profitabilitas dalam mempertinggi nilai perusahaan melalui optimalisasi kinerja keuangan, efisiensi operasional, dan respons investor terhadap informasi risiko serta tanggung jawab sosial perusahaan secara berkelanjutan optimal.
Co-Authors A.A. Ketut Agung Cahyawan W Adellia Putriani Adinugroho, Hendi Yudhanto Afif Faishal Aflit Nuryulia Pramesti Aflit Nuryulia Pramesti, Aflit Nuryulia Aflit Nuryulia Praswati Agus Suwondo Agus Suwondo Agus Wahyudi Agus Wahyudi Ahmad Baehaqi, Ahmad Ahmad Mardalis Aisyah Dani Hanifah Ajie, Anjani Bharata Ali Zainal Abidin Amalia, Farah Anafih, Erwinda Sam Andriani, Meta Anindyastri, Ranty Anjani Bharata Ajie Apriani, Delfi Dwi Arini Larasati Moqhtar Putri Aulia Uswatun Khasanah Budhiawan, Muhhamad Arif Calista Amelia Salsabila Calista Amelia Salsabilla Candra Kusuma Wardana Candra Kusuma Wardana, Candra Kusuma Damayanti, Silvianita Daniarta, Firdaus Delfi Dwi Apriani Delfi Dwi Apriani Delfi Dwi Apriani Diah Ayu Martiningsih Diah Ayu Martiningsih Dian Ardifah Iswari Dyaz Surya Ananta Elma, Tazida Berliana Fauzul Hanif Noor Athief Fida Nur Rahma Fida Nur Rahma Gilang Febiano Helmia Khalifa Sina Humaira, L”aisya Layun Ilham Cahyo Triwibowo Imronudin Imronudin Indrajaya, Ahmad Irfan Irfan Miftahul Fauzi Irsyad Razan Halim Jumadi, Jowasrian Keisya Novadila Putri Kusuma Wijayanto L. Lisnawati Lestari, Wuryaningsih Listy, Sheila Rizqya M. Farid Wajdi Maharani, Nova Azaria Marchelia Puspita Sari Marita, Rilo Fajar Maritha, Rilo Fajar Martiningsih, Diah Ayu Mega Wahyu Widawati Mitoriana Porusia Mizan Bagustian Muhammad Handika Atmajati Muhammad Khoirul Sholikin Muhammad Randhy Kurniawan Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Muhammad, Rahardian Musalamah, Siti Muzakar Isa Nabila Ayu Wijayanti Nabilah, Nur Haliza Zahra Natashafira Ramadhani Nieldya Nofandrilla Ningsih, Pertiwi Ratna Novel Idris Abas Nur Rahma, Fida Nurwantara, Ma’ruf Pambudi Pertiwi Ratna Ningsih Pertiwi Ratna Ningsih Pertiwi Ratna Ningsih Pratiwi, Diana Ayu Putri Lestari Putri, Sherly Octaviana Putri, Tyas Eka Permata Putri, Vidiyanna Rizal Putriani, Adellia Rafiq Arkana Amir Ramadhan, Rio Rahmat Ranty Anindyastri Ranty Anindyastri Ranty Anindyastri Ratna Wardani Ratnaningsih, Pertiwi Rilo Fajar Maritha Rilo Fajar Maritha Rilo Fajar Maritha Riyas Tri Wijayanti Rizcho Louistama Putra Rizcho Louistama Setyana Putra Rosiana, Adilla Salsabella Putri Sabiila Indra Prameswari Salsabila, Calista Amelia Sambayu, Indika Santosa Pradana Putra Setya Negara Setyana Putra, Rizcho Louistama Shanti, Elena Rista Kurnia Shintya Putri Rohmawati Silvianita Damayanti Sina, Helmia Khalifa Sinta Permatas Sari Siti Aisyah Siti Musalamah Soepatini Suprapto Suprapto Syahrina Noormala Dewi, Syahrina Noormala Syamsudin Syamsudin Syarifatun Khafifah Tamtama, Noviadry Nur Triwibowo, Ilham Cahyo Wachidah Yuniartika Wachidah Yuniartika Wawan Kurniawan Wawan Kurniawan Widada Widada Widyastuti, Cindy Winny Perwithosuci Wiwik Handayani Yohanes Suhardjo Yohanes Suhardjo Yusuf Imammudin Zaenal Abidin Zuan Nun Alea