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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan JIFA (Journal of Islamic Finance and Accounting) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics JIPkM Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINASI PERILAKU MENABUNG GENERASI Z: DENGAN LITERASI KEUANGAN SEBAGAI PEMEDIASI Riri Ariyanti; Wida Purwidianti; Suryo Budi Santoso; Bima Cinintya Pratama
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6540

Abstract

Financial literacy is information on financial management as a basic need for individuals to improve community welfare and avoid financial problems by getting used to saving behavior. This study aims to examine the influence od social factors (parents and peers), self-control, and financial education on saving behavior among Generation Z, with financial literacy serving as a mediating variable. The population of this study comprises Generation Z individuals aged 15-29 years in there regencies in Central Java, namely Banjarnegara, Purbalingga, and Banyumas (barlingmas), totaling 888,447 people. Data analysis conducted using SEM PLS. From the research results, it shows that social factors, self-control, financial education do not have a significant influence on saving behavior. While social factors, self-control are not mediated by financial literacy but financial education is mediated by financial literacy. This study shows the importance of financial literacy and financial education for Generation Z in Barlingmas Regency which will have a positive influence on saving behavior.
Peran Perilaku Keuangan dalam Meningkatkan Kesejahteraan Keuangan di Era Digital Dania Febriana; Wida Purwidianti; Sri Wahyuni; Bima Cinintya Pratama
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8021

Abstract

Main Purpose - The purpose of this study is to analyze the influence of digital financial literacy and financial inclusion on the financial well-being of female MSME actors, with financial behavior as a mediating variable Method - The method used is a quantitative approach with the SEM-PLS 3 analysis technique. The data was collected through a questionnaire distributed to 100 female MSME actors in three regencies in the Java Tengan region (Cilacap, Purbalingga and Banyumas). Main Findings - This study proves that digital financial literacy has a direct and indirect effect on financial well-being through financial well-being. Direct and mediated effects were not found on the relationship between financial inclusion and financial well-being Theory and Practical Implications -This study has implications for the development of planned behavior theory, especially the financial behavior of MSME owners. The research provides policy implications to stakeholders in the development of women MSMEs Novelty - The novelty of this research lies in testing financial behavior as a mediating variable between digital financial literacy and financial inclusion in financial well-being
The Effect of Institutional Ownership and Characteristics of The Audit Committee on Corporate Risk Disclosure of Banks In Indonesia Wuni Utari; Deva Nailul Faiz; Silvia Rosalina; Bima Cinintya Pratama
Journal of Economics, Social, and Humanities Vol. 1 No. 1 (2023): JESH: Journal of Social, Economics, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v1i1.66

Abstract

This study aims to prove the effect of institutional ownership, and audit committee characteristics on corporate risk disclosure. The population used in this study is a Banking Company listed on the BEI during 2008-2020. The sampling technique used was purposive sampling and 161 samples were obtained that met the criteria. The analytical method used is multiple regression model. Based on the tested hypothesis, it proves that the institutional ownership and number of audit committee meetings have a positive effect on the corporate risk disclosure, while audit committee size have no effect on the corporate risk disclosure.
Profitability of Islamic Banks in Indonesia: Evidence From IC, BOPO, and Islamicity Index Rido, Alvito; Pratama, Bima Cinintya; Pramono, Hadi; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2176

Abstract

This study analyzes the influence of Intellectual Capital, operational efficiency, and the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia during 2021–2024. Using a quantitative approach, this study examined 52 research samples derived from 13 Islamic banks based on annual report data. Intellectual Capital was measured using the iBVAIC model; operational efficiency was proxied by BOPO; Islamicity Performance Index was represented by PSR, ZPR, EDR, and IIR; and profitability was measured using ROA. Panel data regression with a Random Effects model and robust standard errors was employed for data analysis. The findings show that Human Capital and Structural Capital positively affect ROA, while Physical Capital is insignificant. Both operational efficiency and the Islamicity Performance Index have a significant negative effect on profitability. Overall, the findings indicate that the examined variables collectively provide a strong explanatory power for variations in ROA, underscoring the importance of strengthening human resource quality, improving cost efficiency, and optimizing sharia compliance to enhance the sustainable performance of Islamic banking. This study provides both theoretical reinforcement and practical guidance by highlighting the strategic roles of intellectual capital, operational efficiency, and the Islamic Performance Index in supporting the sustainable profitability of Islamic banks.
Digital Transformation Towards Firm Value: The Moderating Role of Intellectual Capital Components Tahara, Helena Ali; Pratama, Bima Cinintya; Fitriati, Azmi; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2188

Abstract

Digital transformation is increasingly viewed as a source of corporate value creation; however, empirical evidence is mixed, suggesting that digitization does not automatically lead to increased corporate value. Based on the resource-based view, this study examines the role of intellectual capital, consisting of human capital, structural capital, and physical capital, in moderating the relationship between digital transformation and corporate value in the consumer non-cyclicals sector in Indonesia. This study uses 167 years of company observations from 2019 to 2023 and analyzes them using panel-data regression with firm fixed effects and cluster-robust standard errors in STATA. The results show that digital transformation and structural capital increase corporate value, while human capital has an adverse effect, and physical capital has no direct effect. Surprisingly, human capital actually weakens the effect of digital transformation on company value, whereas structural and physical capital strengthen this relationship. These findings theoretically extend the resource-based view by highlighting the heterogeneous and interactive role of intellectual capital in digital value creation. In practice, the results suggest that firms prioritize strengthening structural capital and ensuring the readiness of human resources to maximize the value-enhancing effects of digital transformation, particularly in emerging market contexts.
Pengaruh Financial Stabilty, External Pressure, Financial Target, Proporsi Dewan Komisaris Independen, dan Total Akrual Terhadap Indikasi Kecurangan Laporan Keuangan Bank Syariah di Indonesia 2017-2024 Flamboyan , Retno; Fakhruddin , Iwan; Cinintya Pratama, Bima; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2209

Abstract

Meskipun kinerja perbankan syariah di Indonesia tumbuh sebesar 11,34% year-on-year (yoy), praktik kecurangan laporan keuangan masih ditemukan, yang menunjukkan adanya kesenjangan antara pertumbuhan kinerja dan integritas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi indikasi kecurangan laporan keuangan pada bank umum syariah di Indonesia selama periode 2017–2024 dengan menggunakan pendekatan Fraud Triangle. Indikasi kecurangan laporan keuangan diproksi dengan financial restatement yang diukur menggunakan variabel dummy. Penelitian ini menggunakan data panel tidak seimbang (unbalanced panel data), yaitu data dengan jumlah periode pengamatan yang berbeda antar bank, yang bersumber dari laporan keuangan tahunan bank umum syariah dan dianalisis menggunakan regresi logit dengan pendekatan fixed effects yang diolah menggunakan perangkat lunak Stata. Sampel ditentukan menggunakan population-based selection with exclusion criteria, di mana seluruh populasi bank umum syariah pada dasarnya diikutsertakan, dengan pengecualian yang dilakukan hanya berdasarkan kelengkapan dan ketersediaan data, bukan berdasarkan seleksi perilaku. Setelah penerapan kriteria tersebut, penelitian ini menggunakan 108 observasi. Hasil penelitian menunjukkan bahwa financial stability, external pressure, financial target, serta proporsi dewan komisaris independen tidak berpengaruh signifikan terhadap indikasi kecurangan laporan keuangan. Sebaliknya, total akrual terbukti berpengaruh terhadap indikasi kecurangan laporan keuangan. Temuan ini mengindikasikan bahwa risiko kecurangan laporan keuangan pada perbankan syariah lebih dipengaruhi oleh praktik akuntansi dibandingkan tekanan kinerja dan mekanisme pengawasan formal.
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kabupaten Banyumas Anggi Puspitasari, Marcela; Winarni, Dwi; Cinintya Pratama, Bima; Pramono, Hadi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2942

Abstract

Rendahnya akuntabilitas keuangan pada UMKM di Kabupaten Banyumas menjadi tantangan utama, di mana pertumbuhan jumlah usaha tidak dibarengi dengan kepatuhan penyusunan laporan keuangan sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM anggota Aspikmas. Menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 71 sampel pemilik UMKM melalui kuesioner dan dianalisis menggunakan SmartPls. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan sosialisasi SAK EMKM berpengaruh positif terhadap penyusunsn laporan keuangan sesuai standar. Sebaliknya, ukuran usaha tidak memiliki pengaruh terhadap penyusunan laporan keuangan tersebut. Kontribusi penelitian ini menegaskan bahwa upaya peningkatan kepatuhan penyusunan laporan keuagan UMKM lebih efektif dicapai melalui penguatan kompetensi internal dan intervensi eksternal yang strategis daripada sekedar mempertimbangkan skala operasional usaha. Implikasi kebijakan menyarankan transformasi dari sekedar sosialisasi menjadi asistensi teknis berkelanjutan oleh pemerintah daerah.
Adopsi Pembayaran Digital bagi Generasi Z: Peran Usefulness, Ease of Use, Risk dan Trust Gian Talitha, Amanda; Fitriati, Azmi; Cinintya Pratama, Bima; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2955

Abstract

Kajian ini memiliki tujuan untuk meninjau kembali Model Penerimaan Teknologi dengan memasukkan risiko dan kepercayaan yang dirasakan dalam menjelaskan niat berkelanjutan terhadap penggunaan pembayaran digital di kalangan Generasi Z di kota Purwokerto. Kajian ini menerapkan pendekatan kuantitatif dengan menghimpun data melalui kuesioner yang diberikan kepada mahasiswa pengguna Shopeepay, sebagai dompet elektronik paling dominan di kalangan pengguna Generasi Z di Kota Purwokerto, dengan total sampel sebanyak 114 responden. Metode analisis yang diterapkan ialah Structural Equation Modeling–Partial Least Squares (SEM-PLS) yang digunakan untuk menguji hubungan prediktif antar konstruk. Perolehan studi ini mengindikasikan bahwasanya Ease of Use serta Trust berdampak positif pada Intention to Use, yang menunjukkan bahwa kedua variabel tersebut memiliki peran penting dalam membentuk niat perilaku pengguna. Temuan ini memperkuat penerapan Technology Acceptance Model dengan menegaskan relevansi kemudahan penggunaan serta memperluas pemahamannya melalui peran kepercayaan dalam adopsi layanan pembayaran digital. Temuan ini mengindikasikan bahwa niat penggunaan berulang pembayaran digital pada Generasi Z lebih terpengaruhi oleh kemudahan penggunaan serta tingkat kepercayaan terhadap sistem dibandingkan dengan persepsi manfaat dan risiko yang dirasakan. Penelitian ini memberikan implikasi bahwa penyedia layanan digital payment perlu memprioritaskan peningkatan kemudahan sistem dan kepercayaan pengguna guna mendorong niat penggunaan secara berkelanjutan.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Selavi, Aldena; Pratama, Bima Cinintya; Santoso, Suryo Budi; Hapsari, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggi Puspitasari, Marcela Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Azmi Fitriati Azmi Fitriati Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Enjang Meylani Ernia Wati Erny Rachmawati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fakhruddin , Iwan Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Flamboyan , Retno Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Gian Talitha, Amanda Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Kafitasari, Arie Widya Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Pandansari, Tiara Pramurindra, Rezky Purnadi Purnadi Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Retnaningrum, Maharani Rido, Alvito Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Rina Mudjiyanti Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selavi, Aldena Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiarto, Sabrina Aliyarima Putri SURYO Budi Santoso Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tahara, Helena Ali Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad