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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Equity: Jurnal Ekonomi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Sains International Journal of Management Research and Economics Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Management and Accounting Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fakhmi Zakaria
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Faktor Faktor yang Mempengaruhi Gen Z di Universitas Dian Nuswantoro dalam Penggunaan Pinjaman Online Klarisa Widiana Pratiwi; Ariati Anomsari; Dwi Eko Waluyo; Fakhmi Zakaria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): 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.v7i6.11803

Abstract

The development of financial technology has driven the increasing use of online loans among Generation Z, who are adaptable to technology and have a digital lifestyle. This study aims to analyze the influence of perceived ease of use, lifestyle, and trust on the interest in using online loans among students at Dian Nuswantoro University. The approach used was quantitative with a purposive sampling technique on respondents aged 18–26 who had used online loans in the past six months. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM assisted by SmartPLS. The results showed that all variables had a positive and significant effect on interest in use, with lifestyle being the most dominant factor, followed by trust and perceived ease of use. These findings indicate that Generation Z's interest is driven not only by technical aspects, but also by lifestyle and confidence in the security of services. Therefore, increasing financial literacy is needed to make the use of online loans more prudent.
Faktor Faktor yang Mempengaruhi Gen Z di Universitas Dian Nuswantoro dalam Penggunaan Pinjaman Online Klarisa Widiana Pratiwi; Ariati Anomsari; Dwi Eko Waluyo; Fakhmi Zakaria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): 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.v7i6.11803

Abstract

The development of financial technology has driven the increasing use of online loans among Generation Z, who are adaptable to technology and have a digital lifestyle. This study aims to analyze the influence of perceived ease of use, lifestyle, and trust on the interest in using online loans among students at Dian Nuswantoro University. The approach used was quantitative with a purposive sampling technique on respondents aged 18–26 who had used online loans in the past six months. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM assisted by SmartPLS. The results showed that all variables had a positive and significant effect on interest in use, with lifestyle being the most dominant factor, followed by trust and perceived ease of use. These findings indicate that Generation Z's interest is driven not only by technical aspects, but also by lifestyle and confidence in the security of services. Therefore, increasing financial literacy is needed to make the use of online loans more prudent.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2022-2024 Nadia Salsabila; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7122

Abstract

Perubahan struktur modal perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2022-2024 menunjukkan adanya penurunan, sehingga penelitian ini penting untuk dilakukan. Penelitian ini bertujuan untuk menyelidiki variabel yang berpengaruh terhadap struktur modal perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2022-2024. Dalam penelitian ini, profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan struktur aset merupakan variabel independent, sementara struktur modal merupakan variabel dependent. Pendekatan kuantitatif digunakan dengan metode regresi data panel yang dianalisis menggunakan perangkat lunak EViews 13. Sampel penelitian terdiri dari 61 perusahaan sektor consumer non-cyclical yang memenuhi kriteria seperti, konsisten terdaftar di sektor consumer non-cyclical, menerbitkan laporan keuangan, menyajikan laporan keuangan dalam rupiah, dan tidak merugi dalam kurun waktu yang diteliti. Hasil analisis mengindikasikan profitabilitas berpengaruh negatif terhadap struktur modal, tetapi ukuran dan pertumbuhan perusahaan berpengaruh positif terhadap struktur modal. Namun, struktur aset tidak berpengaruh terhadap struktur modal. Dengan demikian, dapat disimpulkan bahwa keputusan struktur modal perusahaan sektor consumer non-cyclical dipengaruhi oleh kondisi internal perusahaan, khususnya profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan teori struktur modal. Selain itu sebagai bahan acuan bagi manajemen guna penentuan strategi pendanaan serta bagi investor dalam menilai kondisi keuangan dan risiko investasi bisnis di sektor conusmer non-cyclical.
Peran Mediasi Overconfidence dan Persepsi Risiko pada Hubungan Literasi Keuangan terhadap Keputusan Investasi Generasi Z di Semarang Krisna Kurniawan; Pradana Jati Kusuma; Dwi Eko Waluyo; Fakhmi Zakaria
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7305

Abstract

The increasing number of Generation Z investors in Indonesia indicates that investment decisions are influenced not only by financial literacy but also by psychological factors. This study aims to explore the impact of financial literacy on investment decisions, using overconfidence and perceived risk as mediating variables, and focusing on Generation Z investors in Semarang. A quantitative approach was used, with a sample of 123 respondents and PLS-SEM analysis conducted using SmartPLS 4 software. The results show that financial literacy, overconfidence, and perceived risk all have a significant positive impact on investment decisions. Furthermore, overconfidence and perceived risk mediate the relationship between financial literacy and investment decisions. These findings suggest that good financial literacy helps investors make more accurate investment decisions.
Peran Mediasi Financial Behavior: Income, Financial Literacy, dan Digital Literacy terhadap Investment Decisions pada Generasi Z di Kota Semarang Izha Rachma Navila; Fakhmi Zakaria; Dwi Eko Waluyo; Dian Prawitasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11538

Abstract

Although 55.07% of capital market investors are under 30 years old and IMDI in Semarang City is very high (58.59), approximately 20-30% of Generation Z still demonstrate suboptimal levels of financial literacy, digital literacy, financial behavior, and investment decision making. This study aims to analyze the influence of income, financial literacy, and digital literacy on investment decisions with financial behavior as a mediating variable among Generation Z in Semarang City. The research method used a quantitative approach with purposive sampling of 115 respondents and was analyzed using PLS-SEM through SmartPLS 4.0. The results show that financial literacy and digital literacy have a significant positive effect on financial behavior and investment decisions, financial behavior has a significant positive effect on investment decisions, and is able to mediate the influence of financial literacy and digital literacy, but income has no effect either directly or through the mediation of financial behavior.
DETERMINASI TAX COMPLIANCE: PERAN DIGITAL TAXATION, FINANCIAL LITERACY, DAN TRUST IN AUTHORITY Fakhmi Zakaria; Suhita Whini Setyahuni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

ABSTRAK Perkembangan sistem perpajakan digital secara pesat telah mengubah lanskap kepatuhan pajak, khususnya di kalangan Generasi Z yang melek teknologi. Penelitian ini secara empiris mengkaji pengaruh digital taxation, literasi keuangan, dan kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela pada Generasi Z di Indonesia tahun 2024. Populasi penelitian adalah pekerja Generasi Z. Sampel penelitian berjumlah 123 sampel, dengan menggunakan purposive sampling. Pendekatan metode kuantitatif dengan Structural Equation Model (SEM) digunakan untuk analisis data. Data dikumpulkan melalui survei daring yang disebarkan kepada pekerja Generasi Z di berbagai wilayah Indonesia. Hasil penelitian menunjukkan bahwa literasi keuangan dan kepercayaan pada otoritas pajak berpengaruh signifikan terhadap kepatuhan pajak sukarela. Hasil analisis menunjukkan bahwa implementasi digital taxation yang efektif secara signifikan meningkatkan kepatuhan pajak, sejalan dengan peningkatan literasi keuangan di kalangan generasi ini. Menariknya, kepercayaan pada otoritas tidak terbukti memiliki pengaruh signifikan terhadap kepatuhan pajak pekerja Generasi Z.
Peran Love of Money, Financial Attitude, dan Financial Self-Efficacy terhadap Pengelolaan Keuangan Mahasiswa yang Berwirausaha di Kota Semarang Monica Dwi Handayani; Diana Puspitasari; Dian Prawitasari; Fakhmi Zakaria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10339

Abstract

The growth of student entrepreneurship in Semarang City has not been fully accompanied by adequate financial management capabilities. Financial record-keeping problems, particularly the inability to separate personal and business finances, remain prevalent and tend to increase, potentially hindering the sustainability of student-owned MSMEs.  This study aims to examine the effects of Financial Attitude, Financial Self-Efficacy, and Love of Money on the financial management of student entrepreneurs in Semarang City. A quantitative approach with a survey method was employed, involving 182 student entrepreneurs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 4. The results indicate that Financial Attitude, Financial Self-Efficacy, and Love of Money have a positive and significant effect on students’ financial management. The R-square value of 0.670 demonstrates the model’s ability to explain variations in financial management. In conclusion, psychological financial factors play an important role in improving financial management among student entrepreneurs.
UPAYA PENINGKATAN KESADARAN MEREK UNIQLO PADA GENERASI Z Grazella Bella Pradanti; Diana Aqmala; Mochammad Eric Suryakencana Wibowo; Fakhmi Zakaria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Globalization and advances in the retail industry have driven the rapid growth of fast fashion in Indonesia, with Uniqlo as one of the major players. This research aims to analyze the influence of social media, product innovation, and brand collaboration on Uniqlo brand awareness among Generation Z in Semarang City. Using a quantitative approach, data was collected using a questionnaire with purposive sampling techniques from 121 Generation Z respondents in Semarang City who are Uniqlo product users. The results of the study show that social media has a positive and significant effect on brand awareness, product innovation has a positive and significant effect on brand awareness, and brand collaboration has a positive and significant effect on brand awareness. Further research is recommended to compare the effectiveness of Instagram and TikTok social media in building brand awareness and to examine differences in consumer behavior across cities and generations. The results of this study are expected to serve as a reference for Uniqlo in improving its marketing strategies, product innovation, and brand collaboration so that brand awareness can be optimized among Generation Z.
ANALISIS RETURN ON ASSETS (ROA), EARNINGS PER SHARE (EPS), DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2023 Adelia Dwi Setyaningrum; Maria Safitri; Pradana Jati Kusuma; Fakhmi Zakaria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada era pertumbuhan pesat industri makanan dan minuman di Indonesia, fluktuasi harga saham menjadi indikator penting dalam menilai kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Earnings Per Share (EPS), dan Financial Distress terhadap harga saham perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan teori Signaling sebagai landasan untuk menjelaskan pengaruh antarvariabel. Metode penelitian yang digunakan ialah pendekatan kuantitatif dengan analisis Structural Equation Modeling (SEM) melalui SmartPLS berdasarkan data sekunder laporan keuangan sebanyak 14 perusahaan. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap harga saham, EPS berpengaruh positif dan signifikan terhadap harga saham, dan Financial Distress berpengaruh positif signifikan terhadap harga saham. Disarankan bagi perusahaan untuk meningkatkan transparansi dan efektivitas pengelolaan aset serta penyampaian sinyal keuangan agar lebih mampu menarik kepercayaan investor di pasar modal.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT GENERASI Z DALAM MENGGUNAKAN SISTEM PEMBAYARAN DIGITAL APLIKASI DANA DI KOTA SEMARANG Krisna Yunantha Putra Ariyadi; Fakhmi Zakaria; Linda Ayu Oktoriza; Almira Santi Samasta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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: 10.31539/97t9vm36

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat Generasi Z dalam menggunakan aplikasi dompet digital DANA di Kota Semarang. Fokus utama penelitian adalah pada lima variabel independen, yaitu kemudahan penggunaan, keamanan, literasi keuangan, pemahaman terhadap teknologi finansial, dan inovasi. Pendekatan kuantitatif digunakan dengan metode survei terhadap 135 responden Generasi Z yang merupakan pengguna DANA. Data dianalisis menggunakan metode Structural Equation Modeling berbasis Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa hanya variabel teknologi finansial dan inovasi yang memiliki pengaruh positif dan signifikan terhadap minat penggunaan aplikasi DANA. Sementara itu, kemudahan penggunaan, keamanan, dan literasi keuangan tidak menunjukkan pengaruh signifikan. Temuan ini menunjukkan bahwa minat Generasi Z dalam menggunakan dompet digital lebih dipengaruhi oleh pemahaman mereka terhadap teknologi dan ketertarikan terhadap fitur-fitur baru yang inovatif, dibandingkan aspek teknis lainnya. Penelitian ini diharapkan dapat menjadi masukan bagi pengembang aplikasi keuangan dan pihak terkait untuk meningkatkan adopsi layanan keuangan digital di kalangan generasi muda.
Co-Authors Abdillah Khakim Abdillah Khakim Adelia Dwi Setyaningrum Adistyana Mardhyatus Sholihah Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Ana Kadarningsih Kadarningsih Anggi Permata Sari Anggita Arsyikirani Anggita Arsyikirani Ariati Anomsari Ayu Rizky Yuniar Bara Zaretta Damar, Haunan Della Christine Parhusip Dian Prawitasari Diana Aqmala Diana Puspitasari Dwi Eko Waluyo Edna Iyyana Mizkiya Fariza Amalia Finishia Malihah Hisyam Grazella Bella Pradanti Handy Nur Cahya Ikhsan Bagaskoro Ikhsan Bagaskoro Izha Rachma Navila Khanza Monica Salsabila Khanza Monica Salsabila Klarisa Widiana Pratiwi Krisna Kurniawan Krisna Yunantha Putra Ariyadi Lenni Yovita M Ainun Naim Maria Safitri Mochammad Eric Suryakencana Wibowo Monica Dwi Handayani Muhammad Nalal Izza Nadia Salsabila Naila Syakirotul Rizqiyah Naufal Nurrohmat Naufal Nurrohmat Oktoriza, Linda Ayu Pradana Jati Kusuma Rissa Anandita Rizqi Fadhilah Nur Rohman Rizqi Fadhilah Nur Rohman Roymon Panjaitan Shafira Ayu Rachmawati Shafira Ayu Rachmawati Suhita Whini Setyahuni Tanaesya Suhendro Tanaesya Suhendro Velyna Shofiyatun Nasikhah Vicky Oktavia