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All Journal Diponegoro Journal of Accounting DERIVATIF Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Aktiva : Jurnal Akuntansi dan Investasi Penentuan harga obligasi dan teori tingkat bunga JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Literatus Al-Mal:Jurnal Akuntansi dan Keuangan Islam Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Mutanaqishah: Journal of Islamic Banking Journal Economic Excellence Ibnu Sina Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences

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Peran Board of Director pada Praktik Earnings Manajemen di Perbankan Syariah Rahmat Fajar Ramdani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3338

Abstract

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking
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 : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

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.
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Ainul Fitri Any Eliza Celly Novita Darmayanti, Elmira Febri Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Ersi Sisdianto Evi Ekawati Firginia Amanda Lelawati, Nina Muhammad Iqbal Muhammad Kurniawan Nani Septiana Nina Lelawati Peftiani, Widia Pratomo, Dimas Putri, Lusiana Sindi Okvaniar Vira Choiroel Nisa Zulaikha Zulaikha