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All Journal Izdihar : Jurnal Ekonomi Syariah Sharia Economic and Management Business Journal (SEMBJ) Jurnal Intelek Dan Cendikiawan Nusantara Involvement International Journal of Business (IIJB) Jurnal Pengabdian Nusantara Ambacang: Jurnal Inovasi Pengabdian Masyarakat Nomico Journal of Economic Education and Entrepreneurship Studies JIBF MADINA : Journal Islamic Banking and Finance Madina
Rukiah Rukiah
Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Adopsi Layanan Fintech (Studi Kasus Pada Pengguna Aplikasi Dana di Desa Angin Barat) Ummi Ismaya Sari; Tentiyo Suharto; Rukiah Rukiah
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 04 (2026): AGUSTUS - SEPTEMBER 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi risiko dan kepercayaan terhadap adopsi layanan fintech pada pengguna aplikasi DANA di Desa Angin Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Sampel dalam penelitian ini adalah pengguna aplikasi DANA di Desa Angin Barat yang berjumlah 80 responden dan ditentukan dengan teknik purposive sampling. Alat bantu yang digunakan dalam penelitian ini adalah IBM SPSS Statistics versi 21. Hasil penelitian berdasarkan perhitungan SPSS menunjukkan bahwa persepsi risiko berpengaruh negatif dan signifikan terhadap adopsi layanan fintech. Hal ini dibuktikan dengan nilai t hitung lebih besar daripada t tabel dengan nilai signifikansi sebesar 0,000 < 0,05. Sedangkan kepercayaan berpengaruh positif dan signifikan terhadap adopsi layanan fintech. Hal ini dibuktikan dengan nilai t hitung lebih besar daripada t tabel dengan nilai signifikansi sebesar 0,000 < 0,05. Kemudian hasil penelitian menunjukkan bahwa persepsi risiko dan kepercayaan secara simultan berpengaruh signifikan terhadap adopsi layanan fintech pada pengguna aplikasi DANA di Desa Angin Barat. Hal ini dibuktikan dengan nilai F hitung sebesar 576,363 yang lebih besar daripada F tabel sebesar 3,12 (576,363 > 3,12) dengan nilai signifikansi 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,937 menunjukkan bahwa variabel persepsi risiko dan kepercayaan mampu menjelaskan variasi adopsi layanan fintech sebesar 93,7%, sedangkan sisanya sebesar 6,3% dipengaruhi oleh variabel lain di luar penelitian.
The Quality of Islamic Financial Report Information and Financial Transparency in Relation to the Effectiveness of Islamic Bank Financial Performance Analysis: The Mediating Role of Financial Analysis Competence Rukiah; Ali Topan Lubis
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
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.v7i5.524

Abstract

This study examined the associations of Quality of Islamic Financial Report Information and Financial Transparency with the Effectiveness of Financial Performance Analysis and assessed whether Financial Analysis Competence statistically mediated these relationships. A quantitative explanatory survey used data from 300 Islamic bank employees working in finance, accounting, audit, risk, or performance-analysis functions. Respondents were selected purposively, and the questionnaire contained 26 reflective indicators rated on a five-point Likert scale. The model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. All indicator loadings exceeded 0.70, composite reliability ranged from 0.913 to 0.957, AVE ranged from 0.636 to 0.760, and HTMT values ranged from 0.074 to 0.549. Financial Analysis Competence was positively associated with analysis effectiveness (β = 0.427, p < .001). Quality of Islamic Financial Report Information and Financial Transparency were also positively associated with Financial Analysis Competence (β = 0.275 and 0.358) and with analysis effectiveness (β = 0.134 and 0.164). The indirect associations through Financial Analysis Competence were significant for information quality (β = 0.117, p < .001) and transparency (β = 0.153, p < .001), while both direct paths remained significant. Within the limits of a cross-sectional survey, the findings indicate that Financial Analysis Competence has a significant statistical mediating role in the relationship between the financial information environment and the Effectiveness of Financial Performance Analysis.
Co-Authors Abdul Halim Abdullah Saddam Siregar Adam Maulana Akhyar Akhyar Ali Jusri Pohan Ali Topan Lubis Andrian Maulana Arobiah Nasution Aspan Martua Erpiana Siregar Eva Yuni Kartika Fadhel Muhammad Lubis Fikah Hasibuan Fitri Padilah Hasnawiyah Helma Rosalina Ismed Sofyan Khairiansyah Khoirunnisa Nasution Leli Safitri M. Fajar Rizky Maya Borotan Nabila Amanda Putri Nadia Royani Nst Nur Aini Nur Hafikrah Lubis Nur Laila Putri Anisah Nasution Raja Ritonga Rina Riski Riny Viri Insy Sinaga Riskia Rizki Atikah Rizky Amanda Sari RUKIAH DAN SYAHRIAL DEDI Siti Ramadhani Siti Rodiah Lubis Suharto, Tentiyo Tuti Alawiyah Ummi Ismaya Sari Wahyu Hidayat Wildan Rahmawan