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All Journal Economica: Jurnal Ekonomi Islam Applied Accounting and Management Review
Nyata Nugraha
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALYSIS OF THE EFFECT OF PRODUCT KNOWLEDGE, BANK REPUTATION, AND BANKING DIGITALIZATION ON SAVING DECISIONS IN SHARIA COMMERCIAL BANK (STUDY ON THE PEOPLE OF SEMARANG CITY) Salma Rohadatul Aisy; Nyata Nugraha; Sri Hardiningsih
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.134 KB) | DOI: 10.32497/aamar.v1i2.4165

Abstract

This study aims to analyze the significance of the effect of Product Knowledge, Bank Reputation, and Banking Digitalization on Saving Decisions in Sharia Commercial Bank on the people of Semarang City both simultaneously and partially. The population in this study was all people in Semarang City, Central Java, while the sample in this study was 75 respondents selected using purposive sampling techniques. The data used in this study are primary data obtained through questionnaires. The analysis model used in this study is multiple linear regression analysis, while the analysis technique uses the F statistic test, coefficient of determination test (R2), and t statistic test with the SPSS 26 computer program. The results of hypothesis testing and discussion show that Product Knowledge, Bank Reputation, and Banking Digitalization have a significant effect on Saving Decisions both simultaneously and partially.
The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Khaerohtun Nurul Kharimah; Nyata Nugraha; Iwan Budiyono; Vita Arumsari
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Abstract

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.
Co-Authors Iwan Budiyono Khaerohtun Nurul Kharimah Salma Rohadatul Aisy Sri Hardiningsih Vita Arumsari