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All Journal Infestasi Jurnal Bisnis dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia JWM (JURNAL WAWASAN MANAJEMEN) Governors Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Basic and Applied Accounting Research Journal Jurnal Riset Ilmiah
Fahmi Rizani
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DAMPAK PENGUMUMAN HASIL PEMILIHAN UMUM 2024 PADA EMITEN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Naila Qisthi; Rusma Nailiah; Fahmi Rizani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.583

Abstract

This study aimed to analyze the differences in the average abnormal return, trading volume activity, security return variability, and market capitalization in LQ45 stocks before and after the announcement of the 2024 general election results. The population in this study was stocks included in the LQ45 stock index listed on the Indonesia Stock Exchange for the period February - July 2024. The data used in this study were secondary data in the form of daily stock prices, The research period during 10 stock trading days, consisting of 5 days before and 5 days after the event. The analysis technique used was a paired sample t-test and Wilcoxon signed ranks test. The results of this study proved that there were differences before and after the announcement of the 2024 general election results on the average trading volume activity, in contrast to the abnormal return, security return variability, and market capitalization variables, where there was no difference in the average before and after the announcement of the 2024 general election results.
PENGUATAN LITERASI FINANCIAL TECHNOLOGY UNTUK MENDUKUNG INKLUSI KEUANGAN DIGITAL Mutmainah Mutmainah; Monica Rahardian Ary Helmina; Alfian Alfian; Fahmi Rizani
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3150

Abstract

Perkembangan financial technology (fintech) telah mendorong perluasan akses layanan keuangan digital di berbagai kalangan, termasuk pelajar. Namun, peningkatan penggunaan layanan tersebut belum selalu diikuti oleh tingkat literasi fintech yang memadai. Kondisi ini berpotensi menimbulkan risiko seperti penyalahgunaan data pribadi, penipuan digital, serta pengambilan keputusan keuangan yang kurang tepat. Oleh karena itu, diperlukan upaya edukasi untuk meningkatkan literasi fintech agar penggunaan layanan keuangan digital dapat dilakukan secara aman dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi fintech siswa SMKN 1 Banjarmasin melalui pendekatan pembelajaran partisipatif. Kegiatan dilaksanakan melalui tahapan identifikasi kebutuhan, penyusunan materi, pelatihan literasi fintech, diskusi interaktif, serta evaluasi menggunakan pre-test dan post-test. Peserta kegiatan berjumlah 30 siswa Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Hasil evaluasi menunjukkan adanya peningkatan literasi fintech yang signifikan, dengan rata-rata nilai pre-test sebesar 72,50 meningkat menjadi 92,50 pada post-test, atau mengalami kenaikan sebesar 27,58%. Selain itu, sebanyak 93% peserta memberikan penilaian positif terhadap kegiatan yang dinilai mudah dipahami, relevan, dan bermanfaat dalam meningkatkan pemahaman penggunaan layanan keuangan digital. Temuan ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi fintech dan mendukung penguatan pemahaman siswa dalam penggunaan layanan keuangan digital secara bijak dan bertanggung jawab.
The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on Financial Performance Rusma Nailiah; Aisya Aulia Rizki; Fahmi Rizani; Kadir Kadir
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Background: Financial performance is a key indicator of a bank's efficiency and sustainability. The role of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology in enhancing bank performance has become increasingly important, especially in the Indonesian banking sector during periods of economic fluctuation. Purpose: This study aims to examine the effects of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on the financial performance of banks listed on the Indonesia Stock Exchange between 2021 and 2024. Methods: A total of 33 banks were selected using purposive sampling. Data were analyzed using multiple linear regression in IBM SPSS Statistics 27, with Return on Assets (ROA) serving as the proxy for financial performance. Results: The findings indicate that Intellectual Capital and Financial Technology have a significant positive effect on ROA, whereas Corporate Social Responsibility and Good Corporate Governance do not significantly influence this measure. Conclusion: Intellectual Capital and Financial Technology are critical drivers of financial performance in Indonesian banks. Banks should prioritize these factors to enhance efficiency and profitability, while further research is needed to explore the role of CSR and GCG in different contexts.
Co-Authors Ade Adriani Aisya Aulia Rizki Alfian Misran Anizar, Sriyunia Antonius Grivaldi Sondakh Diah Fitriaty Emirallisa, Sindi Haderianor, Haderianor Kadir Kadir Kadir Lili Safrida Limarjani, Sustinah Monica Rahardian Ary Helmina Mutmainah Mutmainah Nadya Septerini Naila Qisthi Netty Nurhayati Pramisty, Thata Surya Putra, Riyanda Rasidah Rasidah Rasidah Rasidah, Rasidah Ratnasari, Yulia Riyanda Putra Rusma Nailiah Sarwani Sarwani Wahyudin Nor