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Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
Pelatihan Akuntansi Toko Trubus Karya Print untuk Meningkatkan Kualitas Laporan Keuangan Berbasis SAK EMKM: Pengabdian Suryaningrum, Diah Hari; Munari, Munari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3656

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) are one of the financial standards established to facilitate the preparation and presentation of simpler and more understandable financial reports for investors and creditors to provide financing assistance to MSME entrepreneurs. This condition occurred at the Trubus Karya Print Shop, a used printer service and trading business. This TKP Shop has been established for a long time and has adequate business activities, but has not been able to properly implement the EMKM SAK. This background is interesting to study related to the implementation of the EMKM SAK. This EMKM SAK consists of three components: the statement of financial position, the income statement, and notes to the financial statements. The results of observations during this community service showed that the financial system at the TKP Shop was recorded manually and was still very simple. The reason for making simple records was because the owner still did not understand how to prepare financial reports in accordance with standards and due to time constraints, so that preparing financial reports in accordance with the EMKM SAK has not yet been implemented. The results of the training and creation of this accounting system are expected to provide financial information for the TKP Shop owner.
Merger dan Acquisition in Vietnam: Impact on Wealth, Quality of Governance, and Policy Implications in Emerging Markets Kenanya, Zerahya; Ramadhaning, Dea Nur; Baihaqqi, M. Faizal; Farizi, M. Harit; Nurdin , Omair Davy Zakaria; Suryaningrum, Diah Hari
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 2 (2025): Indonesian Journal of Sustainability Policy and Technology - November 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i2.359

Abstract

Purpose: To understand the impact of mergers and acquisitions (M&A) in Vietnam, with particular emphasis on the differences between the intended and acquired companies, this study also considers institutional, regulatory, and macroeconomic variables that may influence the results. Method: The study analyzed twenty relevant articles published between 2015 and 2025. The method used was a descriptive-analytical literature review. To identify the elements, differences, and variables influencing the wealth effects of M&A in Vietnam, these articles were assessed comparatively and thematically. Findings: This study shows that as a result of the acquisition premium, target shareholders often experience unusually positive returns; conversely, acquirer shareholders often experience neutral or negative returns, supporting agency theory. Foreign investors, information asymmetry, regulatory uncertainty, and transaction aspects such as deal size and cross-border nature are some examples of moderating factors. Implication: These results suggest that improving M&A outcomes in emerging markets requires improved corporate governance, greater regulatory clarity, and market transparency. While practitioners recommend that policymakers prioritize macroeconomic stabilization and enhancing investor protection mechanisms, post-merger integration and in-depth due diligence should be a top priority. Originality:These results suggest that to improve M&A outcomes in emerging markets, better corporate governance, greater regulatory clarity, and market transparency are necessary. Keywords: Mergers and Acquisitions, Corporate Management, Wealth Effect, Emerging Markets.
Financial Literacy, Risk Perception, and Entrepreneurial Decision-Making among Young Entrepreneur in Indonesia Thalib, Najdah; Suryaningrum, Diah Hari; Prakoso, Aryo; Hakim, Hakim
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1316

Abstract

This study investigates the influence of financial literacy and risk perception on entrepreneurial decision-making among young entrepreneurs in Indonesia. As youth entrepreneurship continues to expand and contribute to national economic development, understanding the cognitive and behavioral factors that drive entrepreneurial decisions becomes essential. Using a quantitative approach with a sample of 150 young entrepreneurs aged 18–35, data were collected through a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both financial literacy and risk perception significantly and positively influence entrepreneurial decision-making. Financial literacy is identified as the strongest predictor, highlighting the importance of financial capability in shaping rational and strategic business decisions. Moreover, risk perception not only directly affects decision-making but also indirectly influences it through financial literacy, indicating partial mediation. These findings underscore the critical role of strengthening financial knowledge and risk awareness among young entrepreneurs to enhance their decision-making effectiveness and business sustainability. This study provides important implications for policymakers, educational institutions, and entrepreneurship development programs aiming to support the growth and resilience of youth-led enterprises in Indonesia.
Factors Affecting the Use of Mobile Banking as a Tool for Transactions and Financial Recording Wardhatul Islamyi, Fiya; Suryaningrum, Diah Hari
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 3 № 03 (2025): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v3i03.2065

Abstract

This investigation seeks to elucidate the determinants that affect individuals' attitudes and intentions concerning the utilization of mobile banking by employing the frameworks of the Technology Acceptance Model (TAM) also the Unified Theory of Acceptance and Use of Technology (UTAUT). The factors in question are perception of security, perception of ease of use, perception of usefulness, also social influence. This research constitutes a quantitative analysis that employs primary data sources. The study’s population are undergraduate accounting students at 3 Universitas Pembangunan Nasional Veteran. The sampling’s technique utilized is purposive sampling with a total of 141 student respondents. This study employs the PLS SEM analytical method, facilitated by SmartPLS software version 4.0. The outcomes of this investigation demonstrate that the perception of security, perception of usefulness, perception of ease of use, also social influence exert a positively and statisically significant impact to attitudes towards the adoption of mobile banking. Additionally, attitudes toward mobile banking usage affect the intention to use mobile banking services. The implications of these findings demonstrate the importance of understanding mobile banking user behavior, both to strengthen the theoretical foundation of technology adoption models and to provide practical value to the banking sector in designing more effective digital strategies.
Enhancing Accountability and Governance in Local Communities through ISAK 335 Financial Systems Yuhertiana, Indrawati; Indah kirana, Nanda wahyu; Hardjatie, Susi; Tannar, Oriza; Wati, Seftin Fitri Ana; Edo, Kalvin; Suryaningrum, Diah Hari
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): November 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i2.1978

Abstract

This study explores the application of digital financial systems grounded in ISAK 35 to enhance accountability and governance within the RW 02 community in Kelurahan Kalisari, Surabaya. The program employed a Community-Based Research (CBR) methodology to rectify inefficiencies in manual financial reporting by implementing a digitalized system, concurrently including stakeholders in a participatory framework. The project produced substantial results, such as heightened community trust, improved decision-making via precise financial reporting, and augmented donor confidence in fund management. Nonetheless, obstacles such as disparate digital literacy levels and the maintenance of prolonged involvement surfaced, underscoring the necessity for intuitive solutions and specialized capacity-building initiatives. By incorporating lessons learned into academic curricula and utilizing participatory monitoring and evaluation, the initiative connected theory with practice. This effort provides critical insights for policymakers and practitioners, highlighting the significance of transparency, community empowerment, and scalable solutions in financial governance. Subsequent study must concentrate on guaranteeing sustainability and investigating the applicability of analogous systems in various circumstances. The project produced substantial results, such as heightened community trust, refined decision-making via precise financial reporting, and augmented donor confidence in fund administration.
Optimalisasi Penerapan Accurate Online dalam Proses Pencatatan Transaksi Keuangan di Kantor Jasa Akuntan (KJA) Isti Choiril Mala; Diah Hari Suryaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Agustus : Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i2.5520

Abstract

This study aims to analyze how the implementation of Accurate Online can optimize the financial transaction recording process at a Public Accounting Firm (KJA). The research method used is a descriptive qualitative approach through participatory observation and in-depth interviews with users of Accurate Online during the researcher’s internship. The results indicate that Accurate Online successfully simplifies the recording process—previously scattered across multiple applications—into one centralized and integrated system. The platform also features access control to ensure the security and confidentiality of client data. Implementation challenges such as user adaptation and system transition were addressed through consistent training and usage. Moreover, Accurate Online proves effective in accelerating the preparation of financial reports when transactions are recorded in real-time. This research provides practical contributions for accounting firms and other organizations seeking to optimize their cloud-based accounting systems.
Community Health Centers Performance: The Need for Innovation, Transformational Leadership, and Effective Internal Control Systems Diah Hari Suryaningrum; Adhyanti Adhyanti; Nania Nuzulita
Jurnal Ners Vol. 9 No. 3 (2025): JULI 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i3.45838

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal terhadap kinerja Puskesmas dengan intensitas inovasi sebagai variabel mediasi dan peran moderator kepemimpinan transformasional dalam hubungan tersebut. Penelitian ini mengacu pada teori Resource-Based View (RBV), Innovation System, dan New Public Management (NPM). Penelitian ini menggunakan metode kuantitatif dengan data primer. Para pengelola puskesmas di Indonesia merupakan populasi penelitian dan teknik sampling dengan menggunakan teknik purposive sampling. Berdasarkan 160 kuesioner yang dapat diolah, hasil penelitian membuktikan bahwa kinerja Puskesmas dipengaruhi oleh sistem pengendalian internal, baik secara langsung maupun melalui intensitas inovasi sebagai variabel mediasi. Selain itu, kepemimpinan transformasional terbukti memperkuat pengaruh sistem pengendalian internal dengan kinerja Puskesmas. Namun, hubungan antara sistem pengendalian internal dengan intensitas inovasi dan antara intensitas inovasi dengan kinerja Puskesmas tidak dimoderasi oleh kepemimpinan transformasional. Implikasi dari penelitian ini memberikan wawasan bagi praktisi dan pembuat kebijakan untuk merancang strategi pengelolaan sistem pengendalian internal yang lebih optimal dengan mempertimbangkan aspek kepemimpinan dan inovasi dalam meningkatkan mutu pelayanan kesehatan.
DETERMINAN KEPUTUSAN BERUTANG MELALUI FINTECH LENDING Agustina, Vittya Nirmala Tri; Suryaningrum, Diah Hari
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2536

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang diperkirakan memengaruhi keputusan individu dalam berutang melalui fintech lending, dengan menggunakan pendekatan Technology Acceptance Model (TAM) serta teori prospek. Variabel yang dianalisis mencakup persepsi manfaat, persepsi risiko, kesehatan finansial, dan persepsi terhadap kemudahan penggunaan. Pendekatan penelitian bersifat kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada responden terpilih. Populasi penelitian mencakup pengguna layanan fintech lending dari generasi milenial, yakni individu yang lahir antara tahun 1981 hingga 1996, dengan total sebanyak 41.044.778 orang. Dari populasi tersebut, sebanyak 152 responden dipilih sebagai sampel menggunakan metode stratified random sampling. Analisis data dilakukan menggunakan metode SEM-PLS melalui bantuan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa persepsi manfaat, kesehatan finansial, dan persepsi kemudahan penggunaan memiliki pengaruh positif dan signifikan terhadap keputusan berutang melalui fintech lending. Sementara itu, persepsi risiko menunjukkan pengaruh negatif yang juga signifikan. Temuan ini memberikan kontribusi praktis bagi penyedia layanan fintech lending dalam memahami perilaku pengguna, serta kontribusi akademik berupa pemodelan teoritis yang menggabungkan TAM dan teori prospek dalam konteks keuangan digital. Kata Kunci: fintech, technology acceptance model, lendingABSTRACTThis study aims to examine the factors that influence individuals' borrowing decisions through fintech lending platforms by integrating the Technology Acceptance Model (TAM) and Prospect Theory. The variables tested include perceived usefulness, perceived risk, financial health, and perceived ease of use. A quantitative approach was applied, utilizing primary data collected through questionnaires distributed to selected respondents. The target population comprised millennial users of fintech lending services—individuals born between 1981 and 1996—totaling approximately 41,044,778 people. From this population, 152 respondents were selected using stratified random sampling. Data were analyzed using the SEM-PLS method with the assistance of SmartPLS version 4.0 software. The results indicate that perceived usefulness, financial health, and perceived ease of use have a positive and significant impact on borrowing decisions via fintech lending. Conversely, perceived risk has a negative and significant influence. This study contributes practically by offering insights for fintech providers to better understand user behavior, and academically by expanding the application of TAM and Prospect Theory within the context of digital financial decision-making. Keywords: fintech, technology acceptance model, lending
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adi Suroso Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Agustina, Vittya Nirmala Tri Alexa Nora Soraya Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Alma Athif Fabian Amar, Muhammad Khoirul Andi Zulkarnain Arie Kusuma Dewa Arie Kusuma Dewa Aryo Prakoso Atika Putri Damayanti Aulia, Febrissa Putri Aulya Kineta Avi Sunani Azahro, Inayatul Sabilla Azimah Hanifah Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Damayanti, Atika Putri Damayanti, Sindhi Deby Andriani Jumaroh Dewi, Pintari Annisa Sukmanani Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Faizah Mahdiyyah Fiddien Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Henoch Setyo Purnomo Henoch Setyo Purnomo Hilwa Aufa Izzati Darsono I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Isti Choiril Mala Izaak, Wilma Cordelia Joicenda Nahumury Kenanya, Zerahya Khanan Yusuf Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Leliy Kholida Luluk Desva Fitriah Maria Shelina Angie Masarrah, Syalia Melati Cahyaning Meylina Amelia Ardi Moh. Frisal Al-Gamar Muhalida Zia Ibhar Muhammad Azizi Yusuf Muhammad Faizul Husnayain Muhammad Husnur Rofiq Muhammad Yusril Rizky Affandi Munari Munari Munari, Munari Nadila Maharani Putri Nania Nuzulita Nela Nafaza Kumala Nian Riawati Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha R. Muh. Syah Arief Atmaja Wijaya Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sa'diyah Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Saraswati, Pipit Dwi Sari Andayani Sari Andayani Satriabayu Rifantama Selin Manisa Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofie Yunida Putri Sofiyulloh, Mohammad Subhan Fathu Alam Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Titiyoni Abdyan Wuri Tri Wahyuni, Mira Uli Hidayati Utama, I Wayan Wisnu Wardani, Nadia Amalia Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi Zidan Ardiansyah