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All Journal JURNAL EDUCATION AND DEVELOPMENT JSHP (Jurnal Sosial Humaniora dan Pendidikan) Business Journal : Jurnal Bisnis Dan Sosial Jurnal E-Bis: Ekonomi Bisnis Economics and Digital Business Review JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Efektif Jurnal ADAM : Jurnal Pengabdian Masyarakat Return : Study of Management, Economic and Bussines Journal of Applied Community Engagement (JACE) eProceedings of Management Journal of Business Management and Economic Development Journal of Community Service and Society Empowerment Journal of Social Science Utilizing Technology Jurnal Penelitian Pendidikan Indonesia Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Journal of Social Science Utilizing Technology Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Indonesia
Aldi Akbar
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

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THE INFLUENCE OF TRUST AND RISK ON THE USE OF QRIS WITH FRAUD ISSUES AS A MODERATING VARIABLE IN BANDUNG Indah Kusprasetya; Budi Rustandi Kartawinata; Aldi Akbar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1908

Abstract

The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
DETECTION OF FINANCIAL TARGET, FINANCE STABILITY AND EXTERNAL PRESSURE FACTORS ON FRAUDULENT FINANCIAL REPORTING WITH MARKET CAPITALIZATION AS A MODERATOR VARIABLE IN MANUFACTURING COMPANIES Monika Yovita; Budi Rustandi Kartawinata; Aldi Akbar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1914

Abstract

This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Co-Authors Aditya Wardhana Aditya Wardhana Agus Maolana Hidayat Ahmad, Mokhtarrudin Amaini, Frizky Dwi Anis Nur Mauludiyah Anita Silvianita Anugrah, Akmal Duta Ardan, Muhammad Farrel Arif Kuswanto Arthadita, Sherly Budi Rustandi Kartawinata Caniyah Citra, Khansa Fairuz Deden Witarsyah DILA NURRAHMADANI Dyah Maharani Fadhilla, Belinda Arsya Fadillah, Ridzky Sulthan Faqih Hamami Fitriani Nur Utami Fitriyani, Risma Nur Gita Dwi Auliani Halimatussyadiyah, Hairunnisa Indah Kusprasetya Intan Cahya Juwita Irene, Greselia Ivana Nafliyon Karyadi Kumalasari, Amalina Dewi Lathifah Nur Haudhi Mahendra Fakhri Mahir Pradana Mangsor, Miza Menajang, Reynald Deva Miftahuddin, S.Si.,MAB., asep Monika Yovita Muhammad Diandra Darmawan Muhammad Fadhel Mustari, Aryandhana Prima Nadira Zahra Nafiati, Mitsarah Nasywa Novadilastri, Novadilastri Nurdiansyah, Adam Deva Nurdin, Annisa Rizkitya Nurtaufik, Daffa Ismail Pratiwi, Oktaria Nurul Putu Nina Madiawati R. Amalina Dewi Kumalasari R. Nurafni Rubiyanti Razali, Raja Razana Raja Risma Nur Fitriyani Rubianti, Nurafni Said, Akifah Nahdi Saragih, Rohmat Saragih, Romat Shafira Rahma Kurnia Sherly Artadita Sudibyo, Adityatama Sujak, Aznul Fazrin bin Abu Sularno Sularno, Sularno Syifa Auliya Rachma Syifa, Khalisha Amanda Ulfa Azizah Waniar, Ayu Amelia Wiratama, Adinda Putri Yulia Nur Hasanah Yupi Yuliawati Zahid, Azham