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All Journal Jurnal Reviu Akuntansi dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Akuntansi dan Keuangan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Procedia of Social Sciences and Humanities prosiding seminar nasional Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia journal of social and economic research Journal of Ekonomics, Finance, and Management Studies
Dewita Puspawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Pengaruh Carbon Emission Disclosure, Eco-Efficiency, Dan Green Innovation Terhadap Nilai Perusahaan: Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2022-2024 Nathaziela Andy Priyaniswa; Dewita Puspawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (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.v7i2.10161

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure, eco-efficiency, dan green innovation terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan pertambangan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 48 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa carbon emission disclosure, eco-efficiency dan green innovation berpengaruh terhadap nilai perusahaan.
The Influence of Perceived Confirmation and Perceived Usefulness on Continuance Intention to Use Mobile Banking with Satisfaction as a Mediating Variable in Generation Z in Indonesia Murti, Natasya Salsabilla; Puspawati, Dewita
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11351

Abstract

This research boldly seeks to dissect the impact of perceived confirmation and perceived usefulness on the ongoing intention to utilize mobile banking, with satisfaction acting as a pivotal mediating factor among Generation Z in Indonesia. Employing a quantitative methodology, the study surveyed 150 Generation Z individuals who have engaged with mobile banking services. Data analysis was executed through Structural Equation Modeling—Partial Least Square (SEM-PLS) utilizing SmartPLS 4.0. The findings reveal that perceived confirmation and perceived usefulness significantly influence satisfaction. Moreover, satisfaction profoundly affects the intention to continue using mobile banking. Additionally, satisfaction has proven to be an effective mediator for the effects of perceived confirmation and perceived usefulness on the intention to continue. These results underscore the critical alignment between user expectations and service performance, as well as the perceived advantages for users, in enhancing satisfaction and the longevity of mobile banking usage, especially within Generation Z.
Faktor-Faktor Penggunaan Platform Digital Dalam Pembayaran Zakat Pada Generasi Muda Muslim Di Indonesia Kuncaraningrum, Ghefira Putri Rukma; Puspawati, Dewita
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11389

Abstract

Penelitian ini berupaya untuk mengkaji faktor-faktor penentu yang membentuk niat demografis muda Muslim di Indonesia mengenai pemanfaatan platform digital untuk pembayaran zakat, menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) sebagai kerangka teoritis. Metodologi kuantitatif diadopsi, yang melibatkan distribusi kuesioner terstruktur ke sampel 300 peserta, dengan analisis data dilakukan melalui Partial Least Squares (PLS). Temuan menunjukkan bahwa harapan kinerja dan pengaruh sosial secara signifikan mempengaruhi niat untuk terlibat dalam pembayaran zakat melalui platform digital, sedangkan harapan upaya, kepercayaan, literasi zakat, dan infrastruktur digital tidak menunjukkan pengaruh yang signifikan. Keaslian penyelidikan ini terletak pada konsentrasinya pada kelompok Muslim muda di Indonesia, di samping penggabungan variabel kepercayaan, literasi zakat, dan infrastruktur digital dalam model UTAUT. Studi ini menawarkan wawasan berharga bagi organisasi manajemen zakat untuk meningkatkan strategi digitalisasi mereka, meningkatkan kepercayaan, dan mempromosikan keterlibatan yang lebih besar di antara kaum muda dalam kontribusi zakat online.
Engaging Generation Z with Virtual Heritage: How Authenticity and Telepresence Drive Continuance Intention Abas, Novel Idris; Puspawati, Dewita; Mardalis, Ahmad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8607

Abstract

In response to the declining interest of Generation Z in heritage tourism, Virtual Reality (VR) technology offers a promising solution to revive cultural appreciation. This study aims to test a behavioral model that explains the driving factors of continuance intention towards virtual heritage tourism platforms among this demographic. Adopting the Stimulus-Organism-Response (S-O-R) framework, quantitative data were collected from 195 Generation Z respondents in Indonesia through an online questionnaire and analyzed using PLS-SEM. The analysis results show that authenticity and interactivity (stimulus) have a significant positive effect on continuance intention (response), both directly and indirectly through the key mediating role of telepresence (organism). Specifically, authenticity was found to be the strongest predictor in creating telepresence. This study concludes that to ensure long-term engagement, virtual heritage experiences must focus on providing authentic and immersive content, instead of simply relying on the novelty of the technology itself.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Oktaviani, Oktaviani; Puspawati, Dewita
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2069

Abstract

The study decisively seeks to evaluate the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial outcomes of mining companies listed on the BEI for the 2023-2024 period. Furthermore, the study rigorously examines how profit management serves as a mediating factor in the correlation between the implementation of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) with financial performance. The research employed secondary data sourced from the annual financial statements of 32 mining companies, which were systematically analyzed using regression techniques with the support of SPSS software. The findings conclusively demonstrated that GCG significantly influenced profit management, while CSR showed no effect on profit management; GCG also had a crucial impact on financial performance, whereas CSR did not present a meaningful influence on financial outcomes, and profit management had a substantial effect on financial performance. Mediation regression analysis clearly established that profit management did not mediate the effect of GCG on financial performance, nor did it mediate the effect of CSR on financial performance.
Generation Z’s Intention to Give Online Alms: An Integration of UTAUT, Religiosity, and Alms Literacy Sabilana, Putri Azka; Puspawati, Dewita
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3630

Abstract

The evolution of digital technology has revolutionized how Generation Z in Indonesia engages in charitable acts through online avenues. This research examined the impact of charity literacy, religiosity, and UTAUT elements (performance expectancy, effort expectancy, facilitating conditions, and social influence) on the intentions to donate online. A quantitative associative method was employed with 160 respondents from Generation Z, utilizing a 5-point Likert scale questionnaire and analyzed using PLS-SEM through SmartPLS 4.0. The findings revealed that performance expectancy and facilitating conditions significantly influenced online charitable intentions, whereas effort expectancy, social influence, religiosity, and charity literacy had no significant impact. These six factors accounted for 38.3% of the variability in digital charity intentions. These results highlight the necessity for technological accessibility and sufficient resources to boost Generation Z's involvement in digital philanthropy while promoting the importance of charity literacy education and religious principles to enhance the significance of charitable practices.
MINAT PENGGUNAAN (QRIS) DALAM TRANSAKSI KEUANGAN PADA GENERASI Y DI INDONESIA DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI Agnesia, Larisa Dina; Puspawati, Dewita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/f33skd09

Abstract

Seiring dengan evolusi teknologi finansial, adopsi QRIS oleh masyarakat telah mengubah pola transaksi. Oleh karena itu, kajian dirancang guna menelaah seberapa jauh persepsi kegunaan dan kemudahan penggunaan QRIS mempengaruhi minat adopsi di kalangan Generasi Y Indonesia, dengan menguji kedudukan literasi keuangan sebagai variabel moderasi. Studi melibatkan 140 pengguna QRIS dari Generasi Y sebagai responden, dengan data dikumpulkan melalui kuesioner survei dalam kerangka pendekatan kuantitatif. Pengujian hipotesis dijalankan mengaplikasikan teknik PLS melalui aplikasi SmartPLS 4.0. Temuan menginformasikan adanya korelasi positif dan signifikan antara persepsi kegunaan dan literasi keuangan terhadap minat penggunaan QRIS. Berbeda dengan temuan tersebut, kemudahan penggunaan ditemukan tidak berkorelasi signifikan. Lebih lanjut, literasi keuangan berfungsi sebagai moderator signifikan hanya pada keterkaitan kemudahan penggunaan dengan minat, namun tidak pada keterkaitan persepsi kegunaan dengan minat. Kajian ini menawarkan kontribusi teoritis untuk pengembangan model TAM dan rekomendasi praktis bagi penyedia layanan pembayaran digital agar mengintensifkan adopsi QRIS.
PENERAPAN GREEN ACCOUNTING, PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA DAN NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024) Dewi, Meilia Puspita; Puspawati, Dewita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5b2ax872

Abstract

Penelitian dimaksudkan untuk menelaah keterkaitan penerapan green accounting, pengungkapan laporan keberlanjutan, dan ukuran perusahaan terhadap nilai perusahaan dan kinerja keuangan pada perusahaan pertambangan yang terdaftar di BEI tahun 2022-2024. Penelitian mengadopsi pendekatan kuantitatif, memanfaatkan data sekunder yang diperoleh melalui laporan keuangan tahunan serta laporan keberlanjutan perusahaan pertambangan. Teknik pengambilan sampel pada penelitian ini menerapkan purposive sampling dengan total sampel 49 perusahaan, dan proses analisis data dilakukan melalui teknik regresi linear berganda. Temuan penelitian mengindikasikan bahwa green accounting dan ukuran perusahaan tidak memberikan pengaruh terhadap nilai perusahaan, sementara pengungkapan laporan keberlanjutan memberikan pengaruh terhadap nilai perusahaan. Temuan penelitian juga menginformasikan bahwa green accounting dan pengungkapan laporan keberlanjutan memberikan pengaruh terhadap kinerja keuangan, sementara untuk ukuran perusahaan tidak memberikan pengaruh terhadap kinerja keuangan.
PENGARUH ROE, FIRM SIZE, DAN BOARD OF DIRECTORS TERHADAP CARBON EMISSION DISCLOSURE Fitriani, Difania Rahma; Puspawati, Dewita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/e1c21780

Abstract

Tujuan dari penelitian ini Adalah untuk menguji pengaruh Return on Equity (ROE), firm size, dan board of directors terhadap carbon emission disclosure pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan serta laporan keberlanjutan. Sampel ditentukan melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa ROE tidak berpengaruh terhadap carbon emission disclosure, sedangkan firm size dan board of directors berpengaruh positif. Temuan ini mendukung teori legitimasi dan teori pemangku kepentingan. Top of Form
Faktor yang Mempengaruhi Niat Berkelanjutan untuk Menggunakan Mobile Banking Dilihat dari Prespektif Expectation Confirmation Model Lilis Nurhidayah; Dewita Puspawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.6535

Abstract

This research aims to analyze the influence of usefulness, confirmation and satisfaction on continuance intention to use mobile banking from the perspective of Expectation Confirmation Model (ECM). The method used in this research is a purposive sampling method with a sample of 155 respondents. The data used in this research uses primary data and data analysis use PLS-SEM with the SmartPLS 4.0. The result of this research show that usefulness has no effect on satisfaction, while confirmation has an effect on satisfaction. Usefulness and confirmation have no influence on continuance intention, while satisfaction has on influence continuance intention. Usefulness has no effect on continuance intention mediated by satisfaction, while confirmation has an effect on continuance intention mediated by satisfaction.
Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati Agnesia, Larisa Dina Agus Endro Suwarno Ahmad Mardalis, Ahmad Akbar Rachmadiansyah, Idham Alexandra, Kanaya Alfandi Rico Yohanda Alfandi Rico Yohanda Alisia, Siti Noor Alvinda Rian Jannatin Alvinia Nabila Amaliyah, Efi Risqi Anggraini, Yayi Bely Arnanda Reza Pramadani Aulia, Seilalisa Azizah, Mia Nur Banu Witono Banu Witono, Banu Bayu Prakoso Bayu Prakoso, Bayu Christiana Riski Wira Putri Della Mafiana Dewi, Meilia Puspita Dian Permatasari, Widowati Efi Risqi Amaliyah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatimah, Anisa Fitriani, Difania Rahma Frasya Nanda Tri Anisa Fuad Hudaya Fatchan Galih Ilham Ramadhan Galuh Rustina Primastuti Helmia Khalifah Sina Heppy Purbasari Hidayati, Hanifah Nur Huni Sri Runing Sawitri Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kuncaraningrum, Ghefira Putri Rukma Kurnia Rina Ariani Kurniawan, Firdaus Kurniawan, Muhammad Randhy Laila Oshiana Fitria A’zizah Lilis Nurhidayah Lintang Kurniawati Lintang Kurniawati M Mabruroh Mabruroh, M Mafiana, Della Muhammad Abdul Aris Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Murti, Natasya Salsabilla Nabila, Alvinia Nathaziela Andy Priyaniswa Novel Idris Abas Nur Andriyani Nur Hidayah, Kholisa Nur Prasetyo Aji Oktafiyani, Hanifah Oktaviani oktaviani Ovi Itsnaini Ulynnuha Pratiwi, Fazura Mutiara Pratiwi, Ketut Putri, Christiana Riski Wira Putri, Nabila Lutvi Amanda Rais Alhakim Karismatulloh Rita Wijayanti Rizka Honesty Amalia Sabilana, Putri Azka Safero, M. Nabil Nico Salisa Cita Saniya Septiana, Woro Risma Sholichah, Elva Kumalasari Sidiq, Husaen Bayu Sina, Helmia Khalifah Sri Murwanti Sultansyah, Akbar Susi Lestari SUSI LESTARI Utami, Retnaning Tyas Varian, Muhammad Davin Yuan Wafiatun Mukharomah Wardana, Arfi Agustian Widia Puspayanti Widowati Dian Permatasari Widowati Dian Permatasari Yayi Bely Anggraini Z Zulfikar, Z Zulfikar Zulfikar