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All Journal Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis dan Kewirausahaan Jejak digital: Jurnal Ilmiah Multidisiplin
Diena Noviarini
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Activity Ratio, Kepemilikan Saham Publik, dan Frekuensi Rapat Komite Audit terhadap Internet Financial Reporting (IFR) Ayu Audina; Adam Zakaria; Diena Noviarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.14

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Activity Ratio, Kepemilikan Saham Publik, Dan Frekuensi Rapat Komite Audit Terhadap Internet Financial Reporting (IFR). Penelitian dilakukan pada Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan website resmi Bursa Efek Indonesia (BEI) dan website perusahaan. Jumlah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia sejumlah 169 perusahaan. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh sampel sebanyak 123 perusahaan. Teknik analisis data menggunakan regresi linear berganda, koefisien determinasi, dan uji hipotesis (uji F dan uji t). Pengujian dilakukan menggunakan bantuan Econometric Views versi 10. Hasil penelitian secara parsial menunjukkan bahwa Kepemilikan Saham Publik berpengaruh negatif signifikan terhadap Internet Financial Reporting (IFR) sedangkan Activity Ratio dan Frekuensi Rapat Komite Audit tidak berpengaruh signifikan terhadap Internet Financial Reporting (IFR).
Pengaruh Volatilitas Laba, Leverage Keuangan, Kebijakan Dividen, dan Price to Book Value Terhadap Volatilitas Harga Saham Josua Sirait; Unggul Purwohedi; Diena Noviarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.12

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh volatilitas laba, leverage keuangan, kebijakan dividen, dan price to book value terhadap volatilitas harga saham. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari perusahaan terindeks Kompas 100 yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2014-2019 sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 27 perusahaan dengan total observasi sebanyak 162 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 22. Hasil penelitian menunjukkan bahwa volatilitas laba dan leverage keuangan berpengaruh secara positif terhadap volatilitas harga saham, dan price to book value berpengaruh secara negatif terhadap volatilitas harga saham. Sementara itu, kebijakan dividen tidak berpengaruh terhadap volatilitas harga saham.
Pengaruh Literasi Keuangan Digital, Keamanan, Kemudahan, Dan Kegunaan Sistem Pembayaran QRIS Terhadap Pendapatan UMKM Di Lamongan Muhammad Assyifa; Gatot Nazir Ahmad; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/41rwtn28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan Digital, Keamanan QRIS, Kemudahan QRIS dan Kegunaan QRIS terhadap Pendapatan UMKM di Lamongan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer. Metode pengambilan data dengan metode kuesioner. Data setelah dikumpulkan kemudian di olah menggunakan alat bantu SPSS Versi 27. Teknik analisis data yang digunakan yaitu uji prasyarat analis, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Sampel pada penelitian ini sebanyak 100 UMKM. Hasil penelitian ini menunjukkan bahwa: (1) adanya pengaruh positif dan signifikan antara literasi keuangan  digital terhadap pendapatan UMKM, (2) ada pengaruh positif dan signifikan antara keamanan QRIS terhadap pendapatan UMKM, (3) adanya pengaruh positif dan signifikan antara kemudahan QRIS terhadap pendapatan UMKM, (4) adanya pengaruh positif dan signifikan antara kegunaan QRIS terhadap pendapatan UMKM, (5) Secara simultan berpengaruh positif dan signifikan antara literasi keuangan digital, keamanan, kemudahan dan kegunaan QRIS terhadap pendapatan UMKM.
Pengaruh Trust, User Experience, dan Perceived Ease of Use Terhadap Loyaitas Pengguna Pada Mahasiswa Aktif Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta Farhan Fajar Sidiq; Gatot Nazir Ahmad; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/pjh69c19

Abstract

This study employs a descriptive quantitative approach to examine the influence of Trust (X1), User Experience (X2), and Perceived Ease of Use (X3) on the Loyalty of ShopeePay application users among students of the Faculty of Economics and Business at the State University of Jakarta, who also serve as the population in this research, totaling 5,375 students. Based on Hair et al.'s sampling method, the determined sample size for this study is 142 respondents. Data were collected through the distribution of questionnaires as research instruments, designed using a 6-point Likert scale. The data processing was carried out using the Statistical Product and Service Solutions (SPSS) software. The data analysis techniques applied in this study include: 1) validity and reliability tests, 2) classical assumption tests consisting of normality, heteroscedasticity, and multicollinearity tests, 3) multiple linear regression analysis, 4) hypothesis testing, including t-test and F-test, 5) coefficient of determination test. Based on the research results, it is shown that user experience has a significant positive effect on user loyalty, while trust and perceived ease of use do not have an effect on user loyalty. However, trust (X1), user experience (X2), and perceived ease of use (X3) have a simultaneous effect on user loyalty.
Financial Literacy dan Usage of E-Payment: Peran Spending Behavior Terhadap Financial Well-Being pada Young Adults Jihan Salsabila Khairunnisa; Umi Widyastuti; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/701xet88

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh financial literacy dan usage of e-payment terhadap financial well-being, dengan spending behavior sebagai variabel mediasi pada kelompok young adults di wilayah Jabodetabek. Financial literacy dalam studi ini mencakup aspek pengetahuan, sikap, dan perilaku finansial, sementara usage of e-payment dianalisis dari frekuensi, jenis transaksi, kemudahan, dan manfaat yang dirasakan. Spending behavior dibedakan menjadi perilaku pengeluaran yang bertanggung jawab dan tidak bertanggung jawab, yang berperan dalam menjembatani hubungan antara literasi keuangan dan kesejahteraan finansial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner online, dan dianalisis menggunakan teknik Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa financial literacy dan usage of e-payment berpengaruh positif dan signifikan terhadap financial well-being, baik secara langsung maupun melalui spending behavior sebagai mediator.
Pengaruh Word of Mouth (WOM), Trust, dan Perceived Value Terhadap Intention to Use pada Aplikasi Eraspace Syafiqah Dewi Ramadhani; Hania Aminah; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jbk9ry92

Abstract

Penelitian ini menganalisis pengaruh Word of Mouth, Trust, dan Perceived Value terhadap Intention to Use pada aplikasi Eraspace, sebuah platform e-commerce di Indonesia yang menawarkan program loyalitas MyEraspace. Latar belakang penelitian didasarkan pada pesatnya perkembangan teknologi digital yang mendorong pertumbuhan aplikasi belanja daring, namun rendahnya kesadaran konsumen terhadap manfaat program loyalitas menjadi tantangan bagi PT Erajaya Swasembada Tbk. Penelitian bertujuan untuk mengidentifikasi pengaruh WOM terhadap Intention to Use, menganalisis hubungan Trust dengan Intention to Use, dan mengukur kontribusi Perceived Value terhadap Intention to Use. Menggunakan pendekatan kuantitatif dengan metode purposive sampling, data dikumpulkan dari pengguna aplikasi Eraspace yang mengetahui atau menjadi anggota MyEraspace melalui kuesioner daring dengan skala Likert 1-6, dianalisis dengan model persamaan struktural berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menunjukkan bahwa WOM berpengaruh positif melalui rekomendasi yang kredibel dan informatif, Trust meningkatkan niat penggunaan melalui keandalan, kompetensi, dan transparansi, serta Perceived Value berkontribusi melalui manfaat fungsional, emosional, dan sosial. Trust menjadi faktor dominan dalam mendorong Intention to Use. Penelitian ini memberikan wawasan bagi PT Erajaya untuk meningkatkan strategi pemasaran dan edukasi konsumen guna memperkuat adopsi program loyalitas.
PENGARUH ONLINE GROCERY DELIVERY SERVICE, PRODUCT QUALITY, DAN PRODUCT KNOWLEDGE TERHADAP CUSTOMER SATISFACTION PADA APLIKASI ALFAGIFT Azra Putri Anaztasya; Hania Aminah; Diena Noviarini
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 4 (2025): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/xjh0em44

Abstract

This study aims to evaluate the extent to which online grocery delivery service, product quality, and product knowledge influence customer satisfaction among users of the Alfagift application. The research adopts a quantitative approach, targeting a population consisting of Generation Y and Z individuals residing in the Greater Jakarta area (Jabodetabek) who have made at least one purchase using the Alfagift app. The sampling technique employed is purposive sampling, involving a total of 200 respondents. Data collection was carried out online via Google Forms, using a questionnaire comprising 40 indicators. A Likert scale was utilized to measure the respondents’ level of agreement with each statement. For data analysis, the study applies the Structural Equation Modeling method using the Partial Least Squares approach (SEM-PLS), which aims to assess the relationships between variables within the proposed model. The study formulated three main hypotheses, all of which were accepted based on statistical analysis results indicating significant relationships. The findings of this research demonstrate that the three independent variables—online grocery delivery service, product quality, and product knowledge—positively and significantly impact customer satisfaction among Alfagift users. Therefore, this study highlights the importance of service optimization, product quality enhancement, and consumer education in increasing customer loyalty and satisfaction in digital shopping platforms such as Alfagift.
Pengaruh Perceived Risk, Ease of Use, dan Comfortability terhadap Minat Penggunaan Sistem Pembayaran Digital e-money (Studi Kasus Transjakarta) Akbar Imam Muzaki; Gatot Nazir Ahmad; Diena Noviarini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2025): SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m54dy208

Abstract

This study aims to determine the effect of Perceived Risk, Ease of Use, and Comfortability on the Intention to Use E-Money, both partially and simultaneously. This is a quantitative research study. The population consists of students from the Faculty of Economics at Universitas Negeri Jakarta, aged 17–50 years, with a sample size of 120 respondents. The sampling technique used was purposive sampling, and data collection was carried out using questionnaires. The results show that: (1) Perceived Risk has a negative and significant effect on the Intention to Use E-Money, with a t-value (6.608) > t-table (1.981) and a significance level of 0.000 < 0.05; (2) Ease of Use has a positive and significant effect on the Intention to Use E-Money, with a t-value (3.979) > t-table (1.981) and a significance level of 0.000 < 0.05; (3) Comfortability has a positive and significant effect on the Intention to Use E-Money, with a t-value (5.585) > t-table (1.981) and a significance level of 0.000 < 0.05; and (4) Perceived Risk, Ease of Use, and Comfortability simultaneously have a significant effect on the Intention to Use E-Money, with an F-value (121.133) > F-table (2.69) and a significance level of 0.000 < 0.05. The coefficient of determination (R²) is 0.773, indicating that 77.3% of the variation in the intention to use e-money can be explained by the three independent variables in this model.
Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Pengguna Shopee Pay Later: Peran Moderasi Kontrol Diri pada Generasi Z Avivi Hilwana. A; Umi Widyastuti; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/k5em1b31

Abstract

The advancement of technology-based financial services has significantly shaped consumer behavior, particularly among Generation Z. One such innovation gaining widespread use is the PayLater feature, which allows users to make purchases and defer payments to a later time. This study investigates the influence of financial literacy and lifestyle on the consumptive behavior of Shopee PayLater users, while also examining the moderating role of self-control. A quantitative research approach was employed by distributing online questionnaires to Generation Z individuals living in the Greater Jakarta area (Jabodetabek), targeting a sample size of 224 respondents. The data were analyzed using Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach. The results revealed that lifestyle has a positive and significant impact on consumptive behavior (t = 3.768; p = 0.000). Conversely, both financial literacy and self-control were found to have a negative and significant effect on consumptive behavior (t = 3.383 and 3.746; p = 0.001 and 0.000). Furthermore, self-control was shown to moderate the relationship by weakening the influence of both financial literacy and lifestyle on consumptive tendencies (t = 2.602 and 2.447; p = 0.009 and 0.014). All proposed hypotheses were supported by the findings, highlighting the critical role of enhancing financial literacy and strengthening self-control as key strategies to curb excessive spending behaviors among Generation Z. These insights are expected to serve as valuable input for PayLater service providers in developing more responsible and educational features tailored to the behavioral patterns of younger consumers.
Model Kausalitas Intention to Continue Using E-Wallet Dana: Perceived Ease of Use, Perceived Security, dan User Satisfaction Argy Wahyu Prabowo; Umi Widyastuti; Diena Noviarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/yac4dw27

Abstract

This study aims to analyze the influence of perceived ease of use, Perceived Security, and User Satisfaction on the Intention to Continue Using the DANA e-wallet. The research is motivated by the growing use of e-wallets in Indonesia, particularly DANA, which calls for a deeper understanding of the factors influencing user loyalty and continued usage. This study employs a quantitative approach using a survey method and an instrument in the form of a questionnaire distributed online to active DANA users in the DKI Jakarta area. The data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software. The results show that Perceived Ease of Use and Perceived Security have a positive and significant effect on user satisfaction. Furthermore, User Satisfaction is proven to have a positive and significant effect on the Intention to Continue Using the DANA e-wallet. These findings highlight the importance of ease of use and a sense of security in enhancing User Satisfaction and encouraging continued use of e-wallet services.
Co-Authors Akbar Imam Muzaki Argy Wahyu Prabowo Avivi Hilwana. A Ayu Audina Azra Putri Anaztasya Farhan Fajar Sidiq Gatot Nazir Ahmad Hania Aminah Jihan Salsabila Khairunnisa Josua Sirait Muhammad Assyifa Nurul Faizah Syafiqah Dewi Ramadhani Umi Widyastuti Unggul Purwohedi Zakaria, Adam