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The Influence of Student Understanding of the Use of Bank and Non-Bank Sharia Financial Services (Case Study of Bandung Islamic University Students) Akhmad Nur Zaroni; Norvadewi Norvadewi; Risa Mayasari
Brilliant International Journal Of Management And Tourism Vol. 3 No. 1 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i1.1286

Abstract

The third National Financial Literacy and Inclusion Survey (SNLIK) conducted by the Service Authority Finance (OJK) in 2022 shows the financial literacy index reaches 38.03%. This figure has increased compared to the results of the 2016 OJK Survey, namely the financial literacy index 29.7%. Thus in the last 6 years there has been an increase in financial understanding (literacy) of the community at 8.33%, SNLIK 2022 also records the level of financial literacy sharia increased slightly from 8.1% to 8.93%. Completing the Survey conducted by OJK, Index Literacy Economy Sharia Year 2022 Which issued by BI reach 16.3% (well literate) from scale 100% Which reflect exists room for effort increase public understanding of Islamic Economics in the country. This research aims to determine the effect of student understanding of the use of Islamic financial services banks and non-banks. The method used in this study is the research method descriptive quantitative. Results study This results testing validity variable understanding is known r count > r table (0.213) with mark significance (p values) < 0.05 so data variable understanding declared valid. Furthermore, the variable of using bank services is obtained r count > r table (0.213) with a significance value (p value) <0.05 so all statement items declared valid. Next, it is known that the calculated t value is 5.417 > t table (1.9904), with a value of probability of 0.000 means less than 0.05 then Ha is accepted, meaning understanding student influential positive significant to use service finance sharia bank And nonbank. As well as obtained coefficient determination (R Square) as big 0.271, It means as big 27.1% of student understanding is able to explain or influence the use of services bank and non-bank sharia finance, while the remaining 72.9% is influenced by factors other which is not researched on research This.
Synergy of Systems, Strategy, and Culture : Examining the Determinants of Financial Report Quality in the Public Sector Risa Mayasari
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.522

Abstract

This study aims to examine the influence of Accounting Information Systems (AIS), Internal Reporting Strategies (IRS), and Organizational Culture (OC) on the Quality of Financial Reporting (QFR) in public sector organizations in East Java, Indonesia. The quality of financial reports serves as a crucial indicator of transparent and accountable public governance. However, many local governments continue to face persistent challenges in producing reliable financial statements, primarily due to limitations in information systems, weak internal reporting controls, and organizational cultures that have not fully embraced the principles of good governance. A quantitative approach with a descriptive-verificative research design was employed. Data were collected through a structured questionnaire distributed to financial management personnel in local government institutions and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings reveal that all three independent variables—AIS, IRS, and OC—have a positive and statistically significant impact on QFR, with a high predictive contribution (R² = 0.804). AIS plays a critical role in enhancing the accuracy and efficiency of financial reporting, IRS strengthens internal control mechanisms and compliance, while OC fosters organizational behaviors that uphold integrity and accountability. In conclusion, improving the quality of financial reporting in the public sector requires a holistic approach that integrates robust information systems, effective internal reporting strategies, and an organizational culture that supports transparent and ethical reporting practices.