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All Journal Riset Manajemen dan Akuntansi Jurnal Mirai Management Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian UNDIKMA Yumary: Jurnal Pengabdian kepada Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) AKM: Aksi Kepada Masyarakat Akuntansi'45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Asian Journal of Management Analytics JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business E-JURNAL AKUNTANSI
Filipus Argentano Guntur Suryaputra
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Nusa Cendana Kupang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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CROSS-RELIGIOUS ADOPTION OF ISLAMIC FINANCIAL TECHNOLOGY AND FINANCIAL LITERACY: A SYSTEMATIC LITERATURE REVIEW Ismul Aksan; Muhsin N Bailusy; Filipus Argentano Guntur Suryaputra
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v14i1.21431

Abstract

This systematic review explores the intersection of Islamic Financial Technology (FinTech) and financial literacy, analyzing 27 scholarly publications from 2018 to 2024. The review employed a rigorous methodology, utilizing databases such as Scopus and tools like Publish or Perish (PoP) and VOSViewer for bibliometric network analysis. The findings reveal a notable shift towards high-impact journals (Q1 and Q2), with a significant increase in publication volume in 2024. Geographically, Indonesia, India, and Malaysia are the major contributors, though many Indonesian studies are non-quartile, indicating potential for quality enhancement. Thematic analysis highlights the predominance of user adoption studies, with key theories like the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Theory of Planned Behavior (TPB) applied to understand the factors influencing Islamic FinTech adoption. Despite these contributions, gaps in the literature persist, particularly regarding non-Muslim perspectives, tailored financial literacy programs, and the integration of emerging technologies like blockchain and AI. This review identifies these research gaps and provides recommendations for future studies, emphasizing the need for longitudinal research and technological innovation to advance the field of Islamic FinTech and financial literacy
PENGARUH BEBAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Natalia Rambu Ina Mada; Markus A.K.B. Hallan; Filipus Argentano Guntur Suryaputra
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.952

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility dan kinerja lingkungan terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan dengan laporan tahunan dan laporan keberlanjutan tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel yaitu metode purposive sampling sehingga diperoleh 12 perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan aplikasi statistik E-Views 12. Hasil analisis uji t menunjukkan hasil bahwa corporate social responsibility tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja lingkungan berpengaruh terhadap kinerja kaungan. Hasil uji MRA (moderated regression analysis) menunjukkan hasil bahwa ukuran perusahaan tidak memoderasi hubungan corporate social responsibility terhadap kinerja keuangan, sementara ukuran perusahaan memoderasi hubungan kinerja lingkungan terhadap kinerja keuangan.
Profitabilitas Memediasi Hubungan Likuiditas dan Leverage Terhadap Kebijakan Dividen Richard Yacobus Ketty; I Komang Arthana; Filipus Argentano Guntur Suryaputra
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.984

Abstract

Tujuan penelitian ini adalah untuk menganalisis peran profitabilitas dalam memediasi hubungan antara leverage dan likuiditas terhadap kebijakan dividen pada perusahaan sektor non-cyclicals yang tercatat di Bursa Efek Indonesia. Menggunakan metode kuantitatif dan analisis model Partial Least Squares-Structural Equation Modeling (PLS-SEM), penelitian ini menguji hubungan langsung maupun tidak langsung antara variabel independen, mediasi, dan dependen. Laporan keuangan perusahaan sektor non-cyclicals periode 2020-2023 merupakan data yang digunakan pada penelitian ini, dengan pemilihan sampel menggunakan kriteria tertentu atau metode purposive sampling. Temuan penelitian menunjukkan bahwa meskipun profitabilitas secara signifikan mempengaruhi kebijakan dividen, likuiditas dan leverage tidak berpengaruh. Hasil pengujian tidak langsung menunjukkan bahwa profitabilitas tidak mampu memediasi hubungan likuiditas terhadap kebijakan dividen, tetapi Profitabilitas mampu memediasi hubungan Leverage terhadap Kebijakan Dividen.
Pengentasan Kemiskinan Ekstrem Berbasis Potensi Lokal: Diversifikasi Produk Olahan Kacang Tanah di Desa Kuanheun Kabupaten Kupang Ayuvera Ray; Johanis Demu; Juendiny Chrisna Ekasari; Filipus Argentano Guntur Suryaputra; Suhartati
Jurnal Pengabdian UNDIKMA Vol. 7 No. 4 (2026): November (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i4.22786

Abstract

This community service program aims to strengthen the economic capacity of local communities through the diversification of peanut-based food products, improved business management, and digital marketing. The program was implemented through training, mentoring, practical demonstrations, and business assistance. The results indicate improvements in the partners' knowledge and skills in producing three flagship products: pecel seasoning, peanut crackers, and egg-coated peanuts. The partners also developed competencies in product packaging and label design, basic bookkeeping, and online and offline marketing. Furthermore, the program contributes directly to the achievement of the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 4 (Quality Education), and Goal 8 (Decent Work and Economic Growth). Follow-up initiatives are directed toward strengthening independent business groups, expanding marketing networks, and replicating the program model in other regions.
Co-Authors Afifah Fauzah Lathifah Andreas Christian Louk Angi, Yohana Febiani Antonetha Maharani Lololau Arthana, I Komang Atrian Daud Penkari Avril Stefani Nggetu Ayuvera Ray Bandi, Bandi Bers, Christiana Jois Daud, Chrispy Theresia Pratiwi de Rozari, Petrus E. Dedy Prasetyo Kadji Demu, Yohanes Doddy Setiawan Fanggidae, Apriana H.J. Fanggidae, Ronald Patrick Costantin G. Tefa, Siprianus Ismul Aksan Johanis Demu Juendiny Chrisna Ekasari Kerihi, Anthon S. Y. Linda Lomi Ga Linda Lomi Ga Markus A.K.B Hallan Markus A.K.B. Hallan Maurice Y. Pureza Dengas Melianus Efritron Tkela Muhsin N Bailusy Nailius, Yakomina Mariana Natalia Rambu Ina Mada Nenogasu, Sinyo Paulus Ni Gusti Putu Wirawati Oematan, Herly M Orience Sitriani Takela Rafael, Sarinah Joyce Margaret Richard Yacobus Ketty Sarlin P. Nawa Pau Seran, Robert A Suhartati Syacita Sheril Putri Wila Yohanes Demu Yohanes Demu