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Journal : GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

Adopsi Inovasi Fintech Berbasis Syariah di Indonesia: Studi Kasus Paylater Platform e-Commerce Rico Elhando Badri; Soraya Asnusa; Edi Pranyoto; Susanti Susanti; Arif Gunawan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202203

Abstract

Technology and automation have become an important part of the global financial services market. Fintech is dramatically changing the way consumers conduct financial transactions. Simply put, it is a paylater service that allows consumers to buy products in installments over a certain period on an e-commerce platform for various needs. Currently, in Indonesia, several fintech companies provide pay-later services. Its implementation appears in many applications, ranging from digital wallets, and ticket bookings, to the most popular on e-commerce platforms and/or online marketplaces. Each provider has different specifications and coverage. The differentiating variables include loan value limits, interest, tenor, loan terms, coverage area, and integration into third-party services. The purpose of this study is to propose an expanded model of the technology acceptance model (TAM) in the use of financial technology (Fintech) in paylater services, in particular, to study and explore the role of image and religiosity in TAM, as well as provide policy recommendations for authorized agencies and providers. services in Indonesia regarding several important factors that need to be considered so that Indonesian Muslims are willing to use Fintech. The sample in this study is a Muslim population aged at least 18 years who use Fintech pay-later to make payment transactions on e-commerce in Bandar Lampung. Testing the data using SEM PLS. The results showed that Islamic Religiosity and Image were able to increase the Attitude toward using fintech payment pay-later through Perceived Ease of Use as a mediating variable, but Islamic Religiosity and Image reduced the Attitude toward using fintech pay-later through Perceived Usefulness as a mediating variable.
Dampak Belanja Modal terhadap Cash Holding: Bukti dari Sektor Real Estat dan Properti Badri, Rico Elhando; Yohanson, A.K.
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768//gema.v15n2.202307

Abstract

The assessment of a company's financial can be ascertained by examining its cash management practices, particularly in relation to achieving an ideal level of Cash Holding. Existing literature indicates that the level of cash reserves held by a firm can serve as an indicator of the quality of its corporate governance framework. The primary aim of this research is to examine the effect of capital expenditures, net working capital, leverage, and board of commissioners towards the cash holdings of companies operating in the real estate and real estate sector. The research focused on the period spanning from 2019 to 2022. The research used an associative research approach, with a sample size of 31 companies that were selected using purposive selection. The data analysis was used a multiple regression approach, specifically employing panel data. The result of the study shows that net working capital, leverage, and the presence of board of commissioners exert a notable affect the cash holdings, however capital expenditures has no significant effect towards cash holdings. The finding shows that it would be prudent for companies operating in the real estate industry to prioritize the efficient management of net working capital and leverage ratios in order to maintain a robust cash position. Moreover, this underscores the imperative of proactive engagement and supervision by the board of commissioners in the process of making budgetary decisions.