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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi Kompetif
Rony Arpinto Ady
Universitas Nahdlatul Ulama Surakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE Muhammad Afif Setyawan; Rony Arpinto Ady
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance, yaitu dewan direksi (DD), frekuensi rapat dewan direksi (FRD), dan Gender Diversity (GD), terhadap Carbon Emission Disclosure (CED) pada perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia pada periode 2020–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan/atau laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 50 perusahaan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan direksi tidak berpengaruh terhadap CED. Sementara itu, frekuensi rapat dewan direksi dan Gender Diversity berpengaruh signifikan terhadap CED dengan arah negatif. Temuan ini mengindikasikan bahwa intensitas rapat yang tinggi cenderung berorientasi pada penyelesaian masalah jangka pendek dan meningkatkan kehati-hatian terhadap risiko reputasi, sehingga menurunkan tingkat pengungkapan emisi karbon. Selain itu, peningkatan proporsi perempuan dalam dewan belum sepenuhnya mendorong transparansi lingkungan.
From Risk to Trust: Strengthening QRIS Usage in MSMEs for Islamic Financial Inclusion Rony Arpinto Ady; Lintang Pamugar Mukti Aji; Endah Kristiani
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19566

Abstract

Wider access to QRIS has strengthened the digital payments environment for Indonesian micro, small, and medium-sized enterprises, yet regular use is still shaped by how users evaluate financial information and security-related uncertainty. Based on responses from 180 MSME customers in Yogyakarta who had completed at least one QRIS payment, this research examined the interplay of financial literacy, perceived security risk, trust in QRIS security, behavioural intention and actual usage using Partial Least Squares Structural Equation Modelling, and the analysis. The analysis confirms that financial literacy encourages adoption in two main ways: it increases willingness to use QRIS and fosters stronger trust in the system’s security. At the same time, perceptions of security risk work in the opposite direction. When users remain concerned about fraud, data exposure, or similar threats, both trust and behavioural intention decline. Trust then becomes a pivotal mechanism in the adoption process, as it contributes positively to intention as well as actual QRIS use. The analytical model also accounts for a substantial share of the variation in realised usage behaviour. A further result concerns the interaction effect: trust significantly moderates the link between behavioural intention and actual usage, but the direction is negative. This suggests that once users already trust QRIS and have incorporated it into their payment habits, stronger intention adds only limited incremental influence to their level of actual use. The overall implication is that broader QRIS adoption among MSMEs depends on simultaneous progress in financial literacy, risk reduction, and visible security assurance. Viewed from the perspective of Islamic finance, the results also indicate thatt Islamic banks, Islamic microfinance institutions, and other sharia-compliant intermediaries are well positioned to encourage digital financial inclusion by linking QRIS expansion with financial education and reliable payment security.
Co-Authors Endah Kristiani Lintang Pamugar Mukti Aji Muhammad Afif Setyawan