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The Influence of Perceptions of Convenience, Benefits, and Risks on Interest in Using Financial Technology (Gopay) in Gen Z in Bandar Lampung City Putri, Lusiana; Iqbal, Muhammad; Ramdani, Rahmat Fajar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.552

This study aims to determine the effect of perceptions of convenience, benefits, and risks to the interest of Generation Z in using financial technology (GoPay) in the city of Bandar Lampung. This study uses a descriptive quantitative approach with sampling techniques through the Slovin formula, which resulted in 100 respondents from Generation Z in the region. Data analysis was conducted using PLS-SEM method through SmartPLS 4 application, covering validity, reliability, hypothesis test, and coefficient of determination. Overall, this study consistently shows that perceptions of ease, benefit, and risk have a positive and significant influence on Gen Z's interest in using GoPay fintech in Bandar Lampung City. The three proposed hypotheses proved to be accepted, with benefit perception and risk perception showed a stronger influence than the perception of ease based on the value of T-statistics and f-square. Specifically, the R-Square value of 0.673 confirms that this model is very good at explaining the 67.3% variation in interest in GoPay use by Gen Z. These results support the validity of the Technology Acceptance Model (TAM) and provide practical implications for fintech service providers to prioritize improving perceived benefits and effective risk management, while maintaining ease of use, to drive continued adoption and interest among the Gen Z segment.

The Influence of Perceptions of Convenience, Benefits, and Risks on Interest in Using Financial Technology (Gopay) in Gen Z in Bandar Lampung City Putri, Lusiana; Iqbal, Muhammad; Ramdani, Rahmat Fajar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.552

This study aims to determine the effect of perceptions of convenience, benefits, and risks to the interest of Generation Z in using financial technology (GoPay) in the city of Bandar Lampung. This study uses a descriptive quantitative approach with sampling techniques through the Slovin formula, which resulted in 100 respondents from Generation Z in the region. Data analysis was conducted using PLS-SEM method through SmartPLS 4 application, covering validity, reliability, hypothesis test, and coefficient of determination. Overall, this study consistently shows that perceptions of ease, benefit, and risk have a positive and significant influence on Gen Z's interest in using GoPay fintech in Bandar Lampung City. The three proposed hypotheses proved to be accepted, with benefit perception and risk perception showed a stronger influence than the perception of ease based on the value of T-statistics and f-square. Specifically, the R-Square value of 0.673 confirms that this model is very good at explaining the 67.3% variation in interest in GoPay use by Gen Z. These results support the validity of the Technology Acceptance Model (TAM) and provide practical implications for fintech service providers to prioritize improving perceived benefits and effective risk management, while maintaining ease of use, to drive continued adoption and interest among the Gen Z segment.

Peran Standar Akuntansi AAOIFI Dalam Praktik Akrual Earnings Manajemen Di Perbankan Syariah Rahmat Fajar Ramdani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

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Artikel ini bertujuan untuk mengamati dan menganalisis perkembangan riset mengenai peran standard akuntansi terutana AAOIFI dalam mengurangi diskresionary akrual di perbankan syariah. Artikel ini menggunakan pendekatan kualitatif studi Pustaka dengan menganalisis artikel yang berasal dari penelitian sebelumnya. Berdasarkan hasil analysis review artikel terdahulu memberikan argumentasi yang kuat bahwa Standar AAOIFI berperan signifikan dalam memitigasi earnings management pada perbankan syariah melalui mekanisme teknis, reputasi, dan governance. Namun, penelitian terdahulu masih terbatas pada level makro (negara/bank) dan berfokus pada accrual-based earnings management. Terdapat celah (gap) akademik untuk meneliti apakah adopsi AAOIFI juga efektif dalam mengurangi real activities earnings management Berdasarkan bukti empiris hasil riset – riset terdahulu masih memiliki hasil yang tidak konsisten dan perlu dilakukan penelitian lanjutan

Effect of Green Finance, Zakat Performance Ratio, and Good Corporate Governance on SDGs in Islamic Commercial Banks Novita Lela Sari; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2710

Purpose – This study aims to examine the impact of Green Finance, the Zakat Performance Ratio, and Good Corporate Governance on the achievement of Sustainable Development Goals in Indonesian Islamic commercial banks. Methodology – The type of research employed in this study is quantitative research, as it is based on positivism for data collection and analysis, to test hypotheses. Samples in this study were obtained using purposive sampling. The criteria considered are Islamic banks that issue annual reports and Sustainability reports, as well as the issuance of zakat distribution reports. Based on the determination of these categories, 14 Islamic banks were selected as the sample of this study. Findings – Based on the study’s results, it was concluded that Green Finance has an impact on the Sustainable Development Goals, whereas Zakah Performance Ratio and Good Corporate Governance do not. Simultaneously, Green Finance, Zakat Performance Ratio, and Good Corporate Governance affect the Sustainable Development Goals. Implications – This study may serve as a valuable guide for developing more sustainable business plans, regulations, and operational procedures, enabling Indonesia’s Islamic banking industry to contribute more effectively to achieving the Sustainable Development Goals. Originality – This study offers originality by simultaneously integrating Green Finance, Zakat Performance Ratio, and Good Corporate Governance as key variables that have not been studied together in the unique context of Islamic commercial banks in Indonesia, to measure their contribution to achieving the Sustainable Development Goals.

Pengaruh Kinerja Keuangan Dan Corporate Governance Terhadap Penerapan Green Banking Disclosure Pada Perusahaan Perbankan Di Indonesia (Studi Pada Bank Umum Syariah Indonesia Periode Tahun 2021-2023) Vira Choiroel Nisa; Muhammad Kurniawan; Rahmat Fajar Ramdani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.6871

Pentingnya green banking disclosure sebagai bagian dari praktik keberlanjutan yang semakin mendapat perhatian di sektor perbankan. Meski demikian, pengaruh faktor internal seperti kinerja keuangan dan corporate governance terhadap penerapan green banking disclosure masih memerlukan klarifikasi lebih lanjut untuk memastikan praktik yang berkelanjutan di industri ini. Rumusan masalah dalam penelitian ini terdiri bagaimana pengaruh kinerja keuangan terhadap green banking disclosure pada bank umum syariah?, dan bagaimana pengaruh corporate governance terhadap green banking disclosure pada bank umum syariah?. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis hubungan antara kedua faktor tersebut dengan penerapan praktik green banking disclosure, yang mencerminkan komitmen bank terhadap prinsip keberlanjutan dan tanggung jawab sosial. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi berganda untuk mengevaluasi pengaruh kinerja keuangan dan corporate governance terhadap penerapan green banking disclosure pada bank umum syariah di Indonesia selama periode 2021-2023. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh negatif dan signifikan terhadap penerapan green banking disclosure secara parsial. Ini mengindikasikan bahwa meskipun kinerja keuangan yang baik dapat mendukung investasi dalam praktik green banking, faktor-faktor eksternal seperti regulasi dan komitmen etika lebih dominan dalam adopsi green banking. Sebaliknya, corporate governance memiliki pengaruh positif dan signifikan terhadap penerapan green banking disclosure. Prinsip-prinsip transparansi, akuntabilitas, dan tanggung jawab dalam corporate governance memainkan peran krusial dalam memastikan bahwa praktik green banking diterapkan dan dilaporkan secara akurat, sehingga mendukung komitmen bank terhadap keberlanjutan.

RELEVANSI NILAI PENGUNGKAPAN INFORMASI RISIKO KEUANGAN PADA INSTRUMEN KEUANGAN DI ERA PANDEMI COVID 19 Ramdani, Rahmat Fajar; Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15066

The occurrence of the COVID-19 pandemic led to a decline in economic performance both on a micro and macro level, resulting in a higher risk of embedded financial instruments. Therefore, it became necessary to disclose information regarding financial risks associated with financial instruments through financial statements. This study aims to prove that the disclosure of financial risk information in financial instruments is relevant to investors' decisions. The research uses 16 companies in the consumer financing sub-sector as study objects, analyzed using a value relevance model proven through multiple linear regression analysis. This study uses observational data from the COVID-19 period, specifically the years 2020, 2021, and 2022 as the observation period. To measure the disclosure of financial risk information, the study employs a disclosure index based on PSAK 107. The results have shown that the disclosure of financial risk information in financial instruments did not significantly affect the stock prices of companies in the consumer financing sub-sector during the COVID-19 period. Therefore, it can be concluded that the disclosure of financial risk information does not have value relevance for investors' decisions.

KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA Ramdani, Rahmat Fajar; Sisdianto, Ersi; Darmayanti, Elmira Febri
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development. This research used 57 countries as sampel with three years observation started from 2015 to 2017. This research use index score quality from world economic forum as measurement of financial reporting dan auditing standard quality, to measure capital market and economic development this research used acumulation market capitalization stock in year and product domestic bruto as measurement. To analysis hyphotesis of this research used Moderated Regression Analysis (MRA) approach. The result from this research showed the quality of financial reporting and auditing in country did not have moderated effect between corelation of capital market development and economic development this happened because audited financial report is only tool for decision making used by investor and not have direct effect in economic sector rill. Keyword :financial reporting and auditing standard quality, capital market development, economic

Kajian Teori Sinergi Penggabungan Usaha Bagi Badan Usaha Milik Negara Konstruksi Di Indonesia Rahmat Fajar Ramdani
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 1 (2025): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i1.1459

The unhealthy financial condition of 7 state-owned construction companies in Indonesia has prompted the Indonesian government to pursue mergers through the Ministry of State-Owned Enterprises. This study analyzes the impact of these mergers on the 7 state-owned construction companies in Indonesia based on the synergy theory. This research is a literature study that uses previous research findings as a basis to reinforce the impact of mergers analyzed based on the synergy theory. According to the results of the literature analysis conducted, the synergy theory suggests that merging the 7 state-owned construction companies can be expected to increase profitability and improve financial health. This is because mergers can enhance efficiency, and market power, and strengthen the companies financial condition.

THE EFFECT OF INFLATION, INTEREST RATES, AND GROSS DOMESTIC PRODUCT ON THE RUPIAH EXCHANGE RATE IN INDONESIA IN THE PERSPECTIVE OF ISLAMIC ECONOMICS FOR THE PERIOD 2015-2024 Alhafidz, Ahmad Zaki; Ramdani, Rahmat Fajar; Hasimi, Diah Mukminatul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3682

Introduction: The stability of the rupiah exchange rate is essential to the Indonesian economy, especially amid intense global dynamics between 2015 and 2024. This period is marked by fluctuations in commodity prices and geopolitical uncertainty. This study aims to analyse the influence of Inflation, Interest Rates, and Gross Domestic Product (GDP) on the Rupiah Exchange Rate and to interpret these findings from the perspective of Islamic economics, which emphasises real stability and justice. The research method uses a quantitative approach, using secondary quarterly data.Methods: The analysis was conducted in EViews 12, employing panel data regression with the Fixed Effects Model (FEM) following panel model selection testing. The dependent variable is the rupiah exchange rate, while the independent variable includes inflation, interest rates, and GDP. Result: Data is obtained from official publications of Bank Indonesia and the Central Statistics Agency. The results of the study show that inflation has a positive but insignificant effect on the rupiah exchange rate. Meanwhile, interest rates have a positive and significant effect, meaning that interest rate hikes encourage rupiah appreciation through inflows of foreign capital. GDP also has a positive and significant effect, indicating that real economic growth strengthens the rupiah exchange rate. From an Islamic economic perspective, these findings are in line with the concept that the strength of currency value is sustained by real economic activity, stable monetary policy, and the avoidance of speculative practices. The stability of the rupiah exchange rate during the study period was primarily influenced by fundamental variables such as interest rates and GDP, whereas inflation had no significant effect. This shows that stable real and monetary sector-based economic policies align with Islamic economic principles in maintaining the currency's value. Keywords: GDP, Inflation, Interest Rate, Islamic Economy, Rupiah Exchange Rate

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