p-Index From 2021 - 2026
10.658
P-Index
This Author published in this journals
All Journal Jurnal Kebidanan Jurnal Sains Materi Indonesia FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Owner : Riset dan Jurnal Akuntansi MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review YUME : Journal of Management Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Tabarru': Islamic Banking and Finance Jurnal Yudisial JIA (Jurnal Ilmiah Akuntansi) DIVERSI : Jurnal Hukum JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Jurnal Ilmiah Edunomika (JIE) Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Independent Jurnal Kesehatan Tambusai International Journal on Social Science, Economics and Art Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Gesture: Jurnal Seni Tari Best Journal of Administration and Management Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science Jurnal Kesehatan Tropis Indonesia West Science Accounting and Finance JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur JIAR : Journal Of International Accounting Research Jurnal Berita Ilmu Keperawatan IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Law Communication and Technology Proceeding Of International Conference On Education, Society And Humanity IPSSJ Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting JIMEKA Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Claim Missing Document
Check
Articles

Financial Literacy and Income as Determinants of Digital Financial Application Usage Among Millennials Gami, Emelia Rahmadany Putri; Mardhiyah, Ainun; Muda, Iskandar
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.10627

Abstract

Digital financial applications have become essential tools for transaction management, savings, payments, and investment activities, particularly among millennials who represent the highest adoption segment in the digital economy. This study examines the influence of financial literacy and income on digital financial application usage behavior among millennials. A quantitative explanatory design was employed, and data were collected from active users of digital financial platforms, including mobile banking, e-wallets, and online investment services. The dataset was analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to assess both the measurement and structural components of the model. The measurement model exhibited strong reliability and validity, supported by high factor loadings, Composite Reliability values exceeding 0.89, and Average Variance Extracted (AVE) values above 0.73. Discriminant validity was confirmed through the Fornell–Larcker criterion and HTMT analysis. The structural model revealed that financial literacy significantly influences digital financial behavior (β = 0.389, t = 6.214, p < 0.001), emphasizing the role of knowledge, attitudes, and financial management capability in shaping responsible digital financial engagement. Income also demonstrated a significant positive effect (β = 0.334, t = 5.102, p < 0.001), indicating that greater economic capacity supports broader and more advanced use of digital financial tools. The model’s R² value of 0.472 indicates moderate predictive power, while a Q² value of 0.311 confirms strong predictive relevance. These findings underscore the importance of both cognitive and economic factors in cultivating safe, inclusive, and sustainable digital financial behavior among millennials.
PROFESSIONAL ZAKAT IN PEKANBARU CITY : AN ANALYSIS OF PUBLIC PERCEPTIONS TOWARD THE BAZNAS PROGRAM Muyasaroh, Nurul; Khaidir, Widya; Muda, Iskandar; Soemitra, Andri; Yusrizal
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(2).25826

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap zakat profesi di Badan Amil Zakat Nasional (BAZNAS) Kota Pekanbaru serta faktor-faktor yang mendukung dan menghambatnya. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap masyarakat muslim di Kota Pekanbaru. Hasil penelitian menunjukkan bahwa sebagian masyarakat masih memiliki pemahaman yang rendah mengenai kewajiban zakat profesi, disebabkan oleh kurangnya sosialisasi dari BAZNAS dan minimnya pemahaman tentang cara perhitungan zakat profesi. Namun demikian, terdapat peningkatan kesadaran masyarakat terhadap pentingnya menunaikan zakat profesi seiring dengan meningkatnya peran BAZNAS dalam edukasi dan pengelolaan zakat yang lebih profesional. Disarankan agar BAZNAS meningkatkan kegiatan sosialisasi, edukasi, dan transparansi dalam pengelolaan zakat profesi guna memperkuat kepercayaan dan partisipasi masyarakat.
The Effect of Content Creator Attributes on Purchase Intention in Live Commerce: The Mediating Roles of Perceived Authenticity and Parasocial Interaction Sanny, Annisa; Yanti, Eli Delvi; Muda, Iskandar
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10421

Abstract

Live commerce is increasingly widespread in Indonesia, yet the psychological mechanisms that convert viewers into buyers remain underexplored. This study examines how content creator attributes expertise, trustworthiness, attractiveness, brand–creator fit, and responsiveness—affect purchase intention through the serial mediation of perceived authenticity and parasocial interaction. A survey was conducted among live-commerce users in Medan with sampling 278 respondent using purposive sampling. Data were analyzed using two-stage PLS-SEM with bootstrap. The measurement model met reliability and validity thresholds loadings 0.77–0.86; α and CR ≥ 0.80; AVE ≥ 0.50; HTMT < 0.85. Results show that content creator attributes significantly influence perceived authenticity β = 0.583; p < 0.001; perceived authenticity influences parasocial interaction β = 0.517; p < 0.001; and parasocial interaction influences purchase intention β = 0.468; p < 0.001. There is also a significant indirect effect of content creator attributes on purchase intention through perceived authenticity and parasocial interaction β = 0.141; p < 0.001. Explanatory power is moderate R² authenticity = 0.34; R² parasocial = 0.27; R² purchase intention = 0.22; all Q² > 0. The findings formalize a mechanism in which authenticity fosters closeness and, in turn, raises purchase intention, offering actionable guidance for curating creators and designing responsive, transparent live sessions
Analysis of the Effect of Price on Purchase Decision through Promotion as a Mediating Variable : A Study at PT Capella Dinamika Nusantara Pekanbaru Sari, Maya Rizki; Liaochunliu; Muda, Iskandar
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21874

Abstract

At PT Capella Dinamika Nusantara Pekanbaru, this research aims to explore how pricing affects buying choices, with promotions acting as a middle factor. Building on a previous model that only looked at the direct influence of price and advertising on what consumers do, this study introduces a new approach. Data was collected from 100 people who bought Honda Beat motorcycles, chosen using the Slovin formula, and applied a quantitative method. The responses were evaluated using a five-point Likert scale, and the data was examined through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) method. The study shows that price has a strong influence and positively affects both marketing strategies and purchase decisions. Additionally, promotions are crucial in shaping how price impacts buying choices and significantly affect those decisions. These results suggest that just having a good price won’t necessarily increase the chance of a sale without strong marketing strategies. Therefore, businesses should implement marketing tactics that emphasize the significance of competitive pricing to influence consumer purchasing behavior.
AKUNTABILITAS DAN PATOLOGI AKUNTANSI DI ERA ARTIFICIAL INTELLIGENCE (AI), MACHINE LEARNING (ML), INTERNET OF THINGS (IOT) Pane, Masbulan; Yuntika, Lydia; Gustari, Rizki Asih; Muda, Iskandar
Integrative Perspectives of Social and Science Journal Vol. 2 No. 07 Desember (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi seperti kecerdasan buatan (AI), machine learning (ML), dan Internet of Things (IoT) telah mengubah lanskap akuntansi: dari sistem manual dan statis menuju pelaporan dan audit otomatis, real-time, dan berbasis data besar (big data). Perubahan ini menawarkan peningkatan efisiensi, akurasi, dan transparansi, namun juga menimbulkan tantangan etis serta potensi “patologi akuntansi” baru, termasuk manipulasi data, bias algoritmik, dan ketidakjelasan tanggung jawab. Artikel ini membahas bagaimana integrasi AI/ML/IoT mempengaruhi akuntabilitas dan risiko patologi akuntansi, serta implikasinya bagi profesi akuntan. Berdasarkan tinjauan literatur jurnal nasional (2024–2025), penelitian ini menyimpulkan bahwa meskipun teknologi meningkatkan deteksi fraud dan efisiensi audit, akuntabilitas sejati tetap membutuhkan kerangka etis, regulasi, dan audit algoritma.  
Kepastian Hukum Peralihan Hak atas Tanah Melalui Jual Beli Bersertipikat dan Beritikad Baik Sidik, Muhamad Padli; Muda, Iskandar; Santosa, Irwan
DIVERSI : Jurnal Hukum Vol 11 No 2 (2025): Diversi Jurnal Hukum
Publisher : UNIVERSITAS ISLAM KADIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/diversi.v11i2.7671

Abstract

Penelitian ini mengkaji tentang kepastian hukum peralihan hak atas tanah melalui jual beli bersertipikat dan beritikad. Penelitian ini bertujuan untuk menganalisis kepastian hukum kepemilikan hak atas tanah berdasarkan sertipikat yang telah diterbitkan secara sah dan diperoleh dengan itikad baik serta menganalisis tentang penerapan itikad baik dalam menentukan kepemilikan hak atas tanah dalam gugatan pembatalan akta jual beli di Pengadilan Negeri. Metode penelitian yuridis normatif dengan pendekatan perundang-undangan, kasus, dan konseptual. Hasil penelitian menunjukkan bahwa, sistem pendaftaran tanah negatif bertendensi positif memberikan perlindungan hukum yang kuat namun tidak mutlak kepada pemegang sertipikat yang beritikad baik. Kepastian hukum kepemilikan tanah tidak hanya bergantung pada legitimasi formal sertipikat, tetapi juga pada keabsahan substantif proses perolehan hak. Penerapan prinsip itikad baik dalam gugatan pembatalan akta jual beli memerlukan pertimbangan komprehensif terhadap penguasaan fisik yang terbuka, ketidaktahuan terhadap cacat hukum, dan konsistensi tindakan hukum.
Peran Caregiver Dalam Menjaga Keselamatan Pasien Pada Layanan Homecare Di Wilayah Topis: Manajemen Obat Dan Pencegahan Infeksi Ahmad, Erwan; Nopriyanto, Dwi; Muda, Iskandar
JURNAL KESEHATAN TROPIS INDONESIA Vol. 4 No. 2 (2026): Jurnal Kesehatan Tropis Indonesia
Publisher : PT. LARPA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63265/jkti.v4i2.203

Abstract

Keselamatan pasien pada layanan perawatan di rumah (homecare) menjadi perhatian penting di wilayah tropis yang memiliki tantangan lingkungan serta ketergantungan tinggi pada caregiver keluarga. Kondisi lingkungan dengan suhu dan kelembaban tinggi berpotensi memengaruhi pengelolaan obat dan praktik pencegahan infeksi di lingkungan rumah. Penelitian ini bertujuan untuk mengidentifikasi potensi risiko keselamatan pasien pada layanan homecare dari perspektif caregiver, khususnya terkait pengelolaan obat dan pencegahan infeksi. Penelitian ini menggunakan desain kuantitatif deskriptif dengan pendekatan survei yang melibatkan 105 caregiver non-profesional berusia 20–70 tahun. Data dikumpulkan menggunakan kuesioner terstruktur yang mencakup aspek self-efficacy caregiver, pengelolaan obat, dan praktik pencegahan infeksi. Analisis data dilakukan secara deskriptif menggunakan distribusi frekuensi dan persentase. Hasil penelitian menunjukkan bahwa tingkat self-efficacy caregiver berada pada kategori sedang. Risiko kesalahan pengelolaan obat cenderung rendah, namun masih terdapat potensi risiko yang dipengaruhi oleh keterbatasan pemahaman caregiver serta kondisi penyimpanan obat di lingkungan tropis. Pengetahuan caregiver mengenai pencegahan infeksi tergolong baik, tetapi praktik pencegahan infeksi masih berada pada kategori sedang. Penelitian ini menegaskan pentingnya penguatan kapasitas caregiver melalui edukasi berkelanjutan dan dukungan dari layanan kesehatan primer untuk meningkatkan keselamatan pasien pada layanan homecare di wilayah tropis.
Financial Performance Analysis of Hospitals in North Sumatra Afiezan, Adam; Muda, Iskandar; Keulana Erwin; Muammar Khaddafi
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.147

Abstract

This study aims to analyze the financial performance of hospitals in North Sumatra by examining key financial indicators, including liquidity, solvency, and profitability ratios. The research employs a quantitative, descriptive approach, using secondary financial data from hospital financial statements over a specific period. The analysis focuses on assessing the hospitals’ ability to manage resources efficiently, meet short-term and long-term obligations, and sustain operational performance. The results indicate that the overall financial performance of hospitals in North Sumatra is relatively stable, although variations exist among institutions. Liquidity ratios generally fall within acceptable levels, suggesting that hospitals can meet short-term liabilities. Solvency ratios indicate a moderate level of financial risk, while profitability ratios show that some hospitals still face challenges in generating optimal financial returns due to high operational costs and reliance on external funding. The study concludes that improving cost efficiency, strengthening financial management practices, and adopting performance-based management strategies are essential to enhance hospital financial sustainability. These findings provide valuable insights for hospital management and policymakers in developing strategies to improve financial performance and ensure the long-term viability of healthcare services in North Sumatra.
PROFESSIONAL ZAKAT IN PEKANBARU CITY : AN ANALYSIS OF PUBLIC PERCEPTIONS TOWARD THE BAZNAS PROGRAM Muyasaroh, Nurul; Khaidir, Widya; Muda, Iskandar; Soemitra, Andri; Yusrizal
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(2).25826

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap zakat profesi di Badan Amil Zakat Nasional (BAZNAS) Kota Pekanbaru serta faktor-faktor yang mendukung dan menghambatnya. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap masyarakat muslim di Kota Pekanbaru. Hasil penelitian menunjukkan bahwa sebagian masyarakat masih memiliki pemahaman yang rendah mengenai kewajiban zakat profesi, disebabkan oleh kurangnya sosialisasi dari BAZNAS dan minimnya pemahaman tentang cara perhitungan zakat profesi. Namun demikian, terdapat peningkatan kesadaran masyarakat terhadap pentingnya menunaikan zakat profesi seiring dengan meningkatnya peran BAZNAS dalam edukasi dan pengelolaan zakat yang lebih profesional. Disarankan agar BAZNAS meningkatkan kegiatan sosialisasi, edukasi, dan transparansi dalam pengelolaan zakat profesi guna memperkuat kepercayaan dan partisipasi masyarakat.
Co-Authors Abdullah, Noor Marini Haji Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adlina, Refah Rezkiana Putri Afiezan, Adam Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Alviana, Irana Mery Amini, Salisa Amir, Yufitriana Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku Azhar Maksum Azhar, M. Elfi Azizul Kholis, Azizul Azwar Manaf Bahtiar Bahtiar Bahtiar Bahtiar Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Dewi, Nurul Aulia Dharma Mohamad, Eka Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Elviani, Sri Erawan Kurniadi Erika Erika ERLINA Erlina Erlina Erwin Abubakar Fachrul A Siregar Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif Fridolend, Riko Gami, Emelia Rahmadany Putri Gladysheva, Marina Grebennikova, Veronica Gustari, Rizki Asih Haholongan Sihombing, Siti Rachel Hakim Siregar, Lukmanul Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harahap, Muhammad Iqbal Harroni, Jum Hartianto, Naufal Dzaki Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutabarat, S Febriana Theresia Ibnu Austrindanney Sina Azhar Idhar Yahya Ina Liswanty Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade Keulana Erwin Khaidir, Widya Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurnia Sari, Ayu Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lawolo, Martatini Sumiati Liaochunliu Lubis, Citra Windy Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Martijanti, Martijanti Michael Panggabean, Gilbert Partogi Mohammad Ryan Bakry Morán, Próspero Muammar Khaddafi Muhammad Aminudin MUHAMMAD FAHMI Muhammad Kamil Mutthaqin, M. Satrya Nadia Nadia Nadia Nadjib, Nadjib NAIBAHO, TOGAR Nasrah, Hidayati Nasution, Fahmi Natigor Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Nurul Muyasaroh Pane, Masbulan Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Adi Syah Putra, Panca O. Hadi Putri Adity, Safira Qorib, Ahmad Rachmatullah, Charis Rahmadani Rahmadani Rahmatun Nisa, Rahmatun Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rawildati, Awalia Dinis Rina Lestari Rujiman, FNU Ruminem, Ruminem Samsugito, Iwan Sanny, Annisa Santosa, Irwan Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Maya Rizki Sari, Rita Puspa Saribu, Ardin Dolok SEGATI, AHDA Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Sidik, Muhamad Padli Silalahi, Amlys Syahputra Singer, Nermeen Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Sugianto Supitriyani, Supitriyani Susanti, Annisa Aprillia Susanti, Widya Susanty, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun syahyunan syahyunan Syamsiar, Syamsiar Syuhada, Putri Tampubolon, Deaz Perdinan Tri Dharma Sipayung, Tri Dharma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti Yanti, Eli Delvi Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yuntika, Lydia Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen