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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Neraca Jurnal Akuntansi dan Governance Khidmatan Prosiding University Research Colloquium ABIS: Accounting and Business Information Systems Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Khoirul Fatah
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Dekonstruksi Altman Z-Score: Dampak Individual Rasio Keuangan Terhadap Kapitalisasi Pasar Perusahaan Transportasi dan Logistik Era Post-Pandemi Ana Maulida; Khoirul Fatah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9615

Abstract

Post-pandemic transformation creates complexity in evaluating transportation industry financial health requiring deconstructive approaches toward conventional prediction models. This research aims to analyze individual influence of Altman Z-Score components on market capitalization of transportation and logistics companies in the post-pandemic era. Explanatory quantitative methodology was applied to 25 transportation companies listed on Indonesia Stock Exchange during 2020-2023 period, utilizing panel data regression techniques with random-effect model approach. Research findings reveal significant paradox: working capital to total assets ratio demonstrates negative influence (coefficient = -1.056; p = 0.048), contradicting theoretical expectations. Conversely, market value of equity to total liabilities ratio (coefficient = 0.196; p = 0.000) and asset utilization efficiency (coefficient = 1.388; p = 0.000) exhibit dominant positive contributions to firm valuation. Findings confirm insignificance of retained earnings and operational profitability in determining investor perception. The model explains 94.9% of market capitalization variability, indicating robustness of deconstructive analysis. Research concludes that investors prioritize operational efficiency and market confidence over traditional liquidity indicators, reflecting paradigm evolution in performance evaluation within structurally disrupted industries.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KSPPS BTM KOTA PEKALONGAN Nor Millah Fitriyati; Usamah Said; Khoirul Fatah; Cholisa Rosanti
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1902

Abstract

The aim of this research is to determine the factors that influence BTM's Remaining Business Results (SHU). The independent variables in this research are own capital and third party funds, business volume, assets and income have an influence on SHU. Meanwhile, own capital and income have a significant effect on SHU. One thing that influences the existence of cooperatives in the global economy is the SHU they own. Even though making a profit is not the main goal of a cooperative business, businesses managed by cooperatives must obtain adequate SHU so that the cooperative can maintain its survival and increase its business capabilities. The approach used in this research is a quantitative approach. The data analysis technique used in this research is multiple linear regression analysis. This research uses secondary data in the form of monthly balance sheet and profit and loss reports for the period January 2021 to December 2023. The research results show that own capital and income have a positive effect on the remaining business results of KSPPS BTM Pekalongan City.   REFERENSI Ariesta, F., & Yolamalinda. (2014). Pengaruh Jumlah Anggota dan Simpanan Anggota terhadap Peningkatan Sisa Hasil Usaha (SHU) pada PKP-RI (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat. Ayu, I., & Susandya, A. (2018). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi di Kota Denpasar. Azwar, K. (2018). Volume Usaha Serta Dampaknya Terhadap Sisa Hasil Usaha (SHU) pada Koperasi Pegawai Republik Indonesia (KPRI) Kabupaten Simalungun. Buana, T. C. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Kecamatan Ratu Agung (Koperasi Relakontan) Kota Bengkulu. Dewik, N. K. S., & Jember, I. M. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Kecamatan Ratu Agung (Koperasi Relakontan) Kota Bengkulu. Dwi Narti, M., Kaukab, M. E., & Putranto, A. (2021). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi di Kabupaten Wonosobo. Erna. (2017). Aktivitas Simpan Pinjam di Koperasi Telaah Fikih Muamalah. Rahman, F. (2016). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Pegawai di Kabupaten Pekalongan Tahun 2012-2015. Fahmi, I. (2014). Analisa Kinerja Keuangan. Bandung: Alfabeta. Niswah, F. M. (2017). Faktor yang Mempengaruhi Kenaikan dan Penurunan Sisa Hasil Usaha (SHU) Koperasi Syariah. Ganitri, P. T., Suwendra, I. W., & Yulianthini, N. N. (2014). Pengaruh Modal Sendiri, Modal Pinjaman, dan Volume Usaha Terhadap Selisih Hasil Usaha (SHU) pada Koperasi Simpan Pinjam. e-Journal Bisma, Universitas Pendidikan Ganesha, Singaraja. Kaukab, M. E. (2020). Indonesian Economic Outlook 2020: Peluang dari Keterbukaan. Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 8-47. Nisa, K. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha pada Koperasi Pegawai Republik Indonesia yang Terdaftar di Dinas Koperasi dan Usaha Kecil Menengah Gunung Kidul Periode 2014-2016. Ghozali, I. (2006). Pengaruh Omzet Terhadap Sisa Hasil Usaha Koperasi Pegawai Republik Indonesia Gupsemper SMP Negeri 1 Sungguminasa Gowa. Qazbiany. (2019). Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha (SHU) pada Koperasi Relepan Kabupaten Barru. Rudianto. (2006). Akuntansi Manajemen. Jakarta: PT Grasindo. Septiasih, R. (2009). Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha pada Koperasi Pegawai Republik Indonesia di Kabupaten Rembang. Setyawan. (2011). Pengaruh Modal Sendiri dan Jumlah Anggota terhadap Perolehan Sisa Hasil Usaha Koperasi Serba Usaha. Sitio, A., & Tamba, H. (2001). Koperasi: Teori dan Praktek. Jakarta: Erlangga. Soemarno, S. R. (2005). Akuntansi: Suatu Pengantar Buku 2 (Edisi Kelima). Jakarta: Salemba Empat. Undang-Undang Republik Indonesia No. 25 Tahun 1992 tentang Perkoperasian. Undang-Undang Republik Indonesia No. 17 Tahun 2012 tentang Perkoperasian. Widiyanti, N., & Sunindhia, Y. W. (2008). Koperasi dan Perekonomian Indonesia. Jakarta: Rineka Cipta. Winarko. (2014). Pengaruh Modal Sendiri, Jumlah Anggota, dan Aset Terhadap Sisa Hasil Usaha pada Koperasi di Kota Kediri.
ANALISIS IMPLEMENTASI PSAP NO. 13 DALAM PENYUSUNAN LAPORAN KEUANGAN BLUD PUSKESMAS KEDUNGWUNI I KABUPATEN PEKALONGAN Dahlia Nur fitriansyah; Yohani Yohani; Khoirul Fatah
Neraca Vol. 22 No. 1 (2026): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v22i1.2180

Abstract

Penelitian ini bertujuan menganalisis implementasi Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 13 dalam penyusunan laporan keuangan Badan Layanan Umum Daerah (BLUD) Puskesmas Kedungwuni I Kabupaten Pekalongan. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus tunggal, pengumpulan data melalui wawancara mendalam dengan pengelola keuangan dan analisis dokumentasi laporan keuangan periode 2024. Hasil penelitian menunjukkan transformasi signifikan sistem pelaporan keuangan dari mekanisme sederhana berbasis kas menjadi framework akuntansi akrual yang komprehensif. Implementasi PSAP Nomor 13 telah mencapai tingkat kesesuaian penuh pada seluruh komponen laporan keuangan wajib meliputi Laporan Realisasi Anggaran, Laporan Perubahan Saldo Anggaran Lebih, Neraca, Laporan Operasional, Laporan Arus Kas, Laporan Perubahan Ekuitas, dan Catatan Atas Laporan Keuangan. Meskipun demikian, ditemukan kelemahan pada tahap pengikhtisaran dimana neraca saldo belum disusun secara konsisten. Implementasi berhasil meningkatkan akuntabilitas, transparansi, dan kualitas informasi keuangan untuk pengambilan keputusan strategis dalam pengelolaan fasilitas kesehatan primer.   REFERENSI Arif, B. (2013). Akuntansi pemerintahan Indonesia: Evolusi sektor publik menuju akuntansi berbasis akrual. Salemba Empat. Hasanah, N., & Fauzi, A. (2022). Implementasi standar akuntansi pemerintahan pada badan layanan umum daerah: Studi kasus rumah sakit umum daerah. Jurnal Akuntansi Dan Keuangan Sektor Publik, 15(2), 145–162. Komite Standar Akuntansi Pemerintahan. (2015). Pernyataan standar akuntansi pemerintahan nomor 13 tentang penyajian laporan keuangan badan layanan umum. KSAP. Kusuma, A., Wijayanti, S., & Rahman, F. (2023). Analisis faktor-faktor yang mempengaruhi kualitas pelaporan keuangan BLUD: Perspektif institutional theory. Indonesian Journal of Public Sector Accounting, 7(1), 23–40. Mahmudi. (2016). Akuntansi sektor publik (2nd ed.). UII Press. Mardiasmo. (2018). Akuntansi sektor publik (6th ed.). Andi Offset. Menteri Keuangan Republik Indonesia. (2015). Peraturan Menteri Keuangan Republik Indonesia Nomor 217/PMK.05/2015 tentang Pernyataan Standar Akuntansi Pemerintahan Berbasis Akrual Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum. Kemenkeu RI. Peraturan Pemerintah Republik Indonesia. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Sekretariat Negara. Republik Indonesia. (2003). Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Sekretariat Negara. Sari, D. P., & Wijayanto, H. (2022). Tantangan implementasi akuntansi berbasis akrual di puskesmas BLUD: Analisis faktor internal dan eksternal. Jurnal Riset Akuntansi Kontemporer, 14(1), 78–95. Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D (23rd ed.). Alfabeta. Wahyuni, S., Kristanto, A. B., & Setyawan, D. (2023). Determinan keberhasilan implementasi standar akuntansi pemerintahan pada badan layanan umum daerah. Indonesian Public Administration Review, 8(2), 112–128. http://journal.unair.ac.id/download-fullpapers-ipar.pdf  
GAMIFICATION IN MARKETING: HOW ENGAGEMENT INFLUENCES CUSTOMER RETENTION? HERNA RIZALDI; Khoirul Fatah; siti Aisyah
Neraca Vol. 22 No. 1 (2026): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v22i1.2468

Abstract

This study aims to analyze the effect of gamification on customer retention and to examine the mediating role of customer engagement among users of the e-commerce platforms Tokopedia, TikTok Shop, and Shopee. The study employs a quantitative approach with a sample of 96 respondents, comprising students, civil servants (ASN), and entrepreneurs located in the regions of Banyumas, Banjarnegara, Purbalingga, and Cilacap. Data collection was conducted using a structured questionnaire, while data analysis employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using the SmartPLS software. The results indicate that gamification has a positive and significant effect on customer retention. Additionally, gamification also has a positive and significant effect on customer engagement, while customer engagement was found to have a positive and significant effect on customer retention. The results of the indirect effect test show that customer engagement partially mediates the relationship between gamification and customer retention. These findings suggest that the implementation of gamification elements such as points, rewards, challenges, and interactive missions can increase consumer engagement, which ultimately strengthens customer retention. This study implies that effective gamification strategies can serve as a means for e-commerce platforms to boost user engagement and retain customers over the long term.   REFERENCES Hamari, J., Koivisto, J., & Sarsa, H. (2014). Does gamification work? – A literature review of empirical studies on gamification. Proceedings of the 47th Hawaii International Conference on System Sciences, 3025–3034 Zichermann, G., & Cunningham, C. (2011). Gamification by design: Implementing game mechanics in web and mobile apps. O'Reilly Media Huotari, K., & Hamari, J. (2017). A definition for gamification: Anchoring gamification in the service marketing literature. Electronic Markets, 27(1), 21–31. Brodie, R. J., Hollebeek, L. D., Jurić, B., & Ilić, A. (2011). Customer engagement: Conceptual domain, fundamental propositions, and implications for research. Journal of Service Research, 14(3), 252–271. Vivek, S. D., Beatty, S. E., & Morgan, R. M. (2012). Customer engagement: Exploring customer relationships beyond purchase. Journal of Marketing Theory and Practice, 20(2), 122–146. Hollebeek, L. D., Glynn, M. S., & Brodie, R. J. (2014). Consumer brand engagement in social media: Conceptualization, scale development and validation. Journal of Interactive Marketing, 28(2), 149–165. Werbach, K., & Hunter, D. (2012). For the win: How game thinking can revolutionize your business. Wharton Digital Press. Blohm, I., & Leimeister, J. M. (2013). Gamification: Design of IT-based enhancing services for motivational support and behavioral change. Business & Information Systems Engineering, 5(4), 275–278. Reichheld, F. F., & Schefter, P. (2000). E-loyalty: Your secret weapon on the web. Harvard Business Review, 78(4), 105–113. Gallo, A. (2014). The value of keeping the right customers. Harvard Business Review. Kim, S., Lee, J., & Suh, E. (2018). Sustaining users’ activity in social media: An empirical examination of social capital, motivation, and ability. International Journal of Information Management, 39, 232–242. Yee, N. (2017). The gamer’s brain: How neuroscience and UX can impact video game design. Quarto Publishing Group. Deterding, S., Dixon, D., Khaled, R., & Nacke, L. (2011). From game design elements to gamefulness: Defining "gamification". Proceedings of the 15th International Academic MindTrek Conference: Envisioning Future Media Environments, 9–15. Hamari, J., Koivisto, J., & Sarsa, H. (2014). Does gamification work? – A literature review of empirical studies on gamification. Proceedings of the 47th Hawaii International Conference on System Sciences (HICSS), 3025-3034.  Werbach, K., & Hunter, D. (2012). For the win: How game thinking can revolutionize your business. Wharton Digital Press. Blohm, I., & Leimeister, J. M. (2013). Gamification: Design of IT-based enhancing services for motivational support and behavioral change. Business & Information Systems Engineering, 5(4), 275-278. Nicholson, S. (2015). A recipe for meaningful gamification. In T. Reiners & L. C. Wood (Eds.), Gamification in Education and Business, 1-20. Springer. Joshi, A., Kale, S., Chandel, S., & Pal, D. K. (2015). Likert scale: Explored and explained. British Journal of Applied Science & Technology, 7(4), 396–403. Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2017). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research (pp. 295–336). Lawrence Erlbaum Associates. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182
Extended Technology Acceptance Model Untuk Adopsi Sistem Terintegrasi Akuntansi-Perpustakaan Digital Perguruan Tinggi Khoirul Fatah; Usamah Bin Said
ABIS: Accounting and Business Information Systems Journal Vol 14, No 1 (2026): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v14i1.108280

Abstract

Integrasi sistem informasi akuntansi dengan platform perpustakaan digital telah menjadi kebutuhan strategis bagi institusi pendidikan tinggi dalam mencapai efisiensi operasional dan transparansi keuangan. Penelitian ini mengembangkan dan menguji secara empiris model Technology Acceptance Model (TAM) yang diperluas dan dirancang khusus untuk sistem terpadu yang melayani fungsi akademik sekaligus finansial. Dengan menggabungkan dimensi pengalaman pengguna seperti kejelasan terminologi, desain antarmuka, navigasi sistem, dan relevansi konten, model ini menjawab kekosongan dalam literatur sebelumnya yang cenderung memisahkan sistem akuntansi dan perpustakaan. Melalui survei lintas-seksional terhadap 150 pengguna aktif perpustakaan digital di sebuah universitas, penelitian ini menggunakan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menganalisis pola perilaku pengguna. Hasil menunjukkan bahwa persepsi kemudahan penggunaan, yang dipengaruhi oleh faktor eksternal sistem, memiliki peran lebih dominan dibandingkan persepsi kegunaan dalam membentuk niat dan perilaku penggunaan aktual. Temuan ini memberikan kontribusi teoritis dan praktis dalam pengembangan infrastruktur digital yang lebih adaptif dan berorientasi pada pengguna di lingkungan akademik.
DAMPAK SERANGAN SIBER TERHADAP PROFITABILITAS DAN KEBIJAKAN DIVIDEN BANK SYARIAH INDONESIA Heranita Nur Afifah; Khoirul Fatah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/q92bx951

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana serangan siber berdampak pada kebijakan dividen dan profitabilitas PT Bank Syariah Indonesia Tbk dan bagaimana peran moderasi ukuran perusahaan dalam hal ini. Data keuangan dan pasar modal dari Januari hingga Agustus 2023 digunakan untuk pendekatan kuantitatif, yang menggunakan studi peristiwa dan regresi linier berganda. Hasil penelitian menunjukkan bahwa Bank Syariah Indonesia mengalami peningkatan Return on Assets (ROA) setelah serangan siber, meskipun secara teoritis serangan siber diharapkan menurunkan profitabilitas. Ini menunjukkan bahwa bank memiliki kemampuan untuk beradaptasi dan meningkatkan efisiensi operasionalnya. Terbukti bahwa ukuran perusahaan mengurangi dampak serangan siber terhadap profitabilitas, tetapi tidak terhadap kebijakan dividen. Namun, Dividend Payout Ratio (DPR) tidak mengalami perubahan yang signifikan, menunjukkan bahwa pendekatan dividen perusahaan tetap sama. Hasil ini menunjukkan bahwa perusahaan besar lebih tahan terhadap ancaman siber dan dapat mempertahankan kepercayaan pasar dengan mengikuti kebijakan yang konsisten. Studi ini menambah penelitian tentang manajemen risiko siber dan kebijakan keuangan dalam perbankan syariah.
Eksperimen Gamifikasi dalam Pembelajaran Etika Akuntansi: Analisis Pengaruh terhadap Kesadaran dan Pengambilan Keputusan Etis Djauhar Edi Purnomo Djauhar; Khoirul Fatah
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.125-150

Abstract

Objectives: This research evaluates gamification effectiveness in improving ethical awareness and moral decision-making of Indonesian accounting students.Design/method/approach: Quantitative quasi-experimental design on accounting students from three Pekalongan universities (Stratified Random Sampling). Experimental group received gamification (interactive scenarios, rewards, competition); control group received conventional teaching. Pre-post test data via ethical sensitivity questionnaire and case simulations, analyzed using multiple linear regression in SPSS v24 (α=0.05; Cohen's d).Results/findings: Gamification group showed 24.2% increase in ethical awareness (p<0.001, Cohen's d=1.68) vs. 6.8% in control; moral decision-making improved by 12.8 points. Superior across all dimensions.Theoretical contribution: Reinforces experiential learning theory (Kolb, 1984), social constructivism (Vygotsky, 1978), and Four-Component Model (Rest, 1986) in accounting ethics education. Tested hypotheses (H1-H3) confirm gamification enhances ethical awareness and moral decision-making, with ethical awareness as mediator. Extends gamification literature (Deterding et al., 2011) in Indonesia's collectivist cultural context.Practical contribution: Integrate gamification into ethics/auditing curricula; train faculty and partner with industry for relevance.Limitations: Limited geographic scope (Pekalongan); short duration, simulation-based measurement only. Suggestion: national longitudinal studies.
PENGARUH TRANSFORMASI TEKNOLOGI FINANSIAL TERHADAP TRANSPARANSI PELAPORAN KEUANGAN: (STUDI BANK KONVENSIONAL BEI 2022-2024) Hana Salsabila; Khoirul Fatah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3937

Abstract

Introduction: Financial technology transformation has become one of the main drivers of digitalization in the banking sector and is expected to enhance financial reporting transparency. This study aims to examine the effect of financial technology transformation on financial reporting transparency in conventional banks listed on the Indonesia Stock Exchange during the 2022–2024 period. Methods: This study employs a quantitative explanatory approach using secondary data obtained from annual reports and financial statements. The sample consists of 19 conventional banks selected through purposive sampling, resulting in 57 observations. The data were analyzed using panel data regression. Results: The findings indicate that financial technology transformation does not have a significant effect on financial reporting transparency at the 5% significance level. The results suggest that banking digitalization during the study period was primarily aimed at improving operational efficiency and customer service rather than strengthening the quality of public information disclosure. In addition, financial reporting transparency appears to be influenced by other factors, such as corporate governance, disclosure policies, and regulatory compliance. Conclusion and suggestion: This study concludes that financial technology transformation has not yet become a primary determinant of financial reporting transparency in conventional banks in Indonesia. Future research is recommended to include additional explanatory variables and extend the observation period to provide a more comprehensive understanding of the factors affecting financial reporting transparency. Keywords: Conventional Banking, Corporate Governance, Financial Reporting Transparency, Financial Technology Transformation, Indonesia Stock Exchange
Co-Authors Amat Sukani Ana Maulida Cholisa Rosanti Dahlia Nur fitriansyah danny kurniawan Djauhar Edi Purnomo Djauhar Hana Salsabila Heranita Nur Afifah Herna Rizaldi Ilham Naufal Ramadhan Maulidina Azzahra Miftachul Azzahra Muhammad Arifianto Naila Saadah Nor Millah Fitriyati Nur Kholidah Nurul Khasanah Rozikin siti Aisyah Tutut Dwi Ak M.Si. SE. Andayani Usamah Bin Said Usamah Said Y Yohani yohani Yohani