Islamiyah, Maya Adillah
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Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review Fadiyah, Nur Laily; Sabillah, Natasya; Islamiyah, Maya Adillah; Fernanda, Erfina; Hermawan, Sigit
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6932

Abstract

This research aims to find out the direction of development of Intellectual Capital Disclosure and Financial Performance research for 7 years (2015-2022) by mapping or classifying according to themes and according to keywords. By using a literature review system as the basis for research analysis, this research uses a descriptive qualitative approach to collect data. The articles reviewed were taken from Sinta indexed or accredited Sinta-2 journal sources. The research results show: (1) Mapping according to theme shows that the Sinta 2 Accredited Scientific Journal with the name "Accounting or Accounting" totals 10 journals; (2) Mapping according to keywords shows that the number of articles with the keywords Intellectual Capital Disclosure and Financial Performance is 16 articles. The researchers emphasized many limitations of this article. The author determined this limitation by only looking at articles published in the accredited journal Sinta 2 and focusing on the study of Intellectual Capital Disclosure and Financial Performance in Indonesia. Articles from other countries were not included in the review. As a result, there may be articles on certain subjects that are not covered in this review. Although the limitations of this article are the results of the review that the author described, it cannot be concluded that it can generally be applied in Indonesia due to the limited scope of much research
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SELF-EFFICACY, AND SOCIAL NORMS ON RISK CREDIT BEHAVIOR IN PAYLATER USERS Islamiyah, Maya Adillah; Widodo, Heri
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.62

Abstract

Objective: This study was conducted with the aim of determining whether Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy and Social Norms have an effect on Risky Credit Behavior in the use of the Paylater feature. Method: This type of research uses associative with a quantitative approach. In this study, the population used was all students of the Accounting study program at the University of Muhammadiyah Sidoarjo and a sample of 100 students using the Paylater feature was obtained. The data in this study used primary data collected through a survey questionnaire. The data collection technique used a Likert scale derived from variable indicators using data analysis techniques using SPSS 23 Software. Results: The results of this study indicate that there is a negative and significant influence on Objective Financial Literacy and Subjective Financial Literacy while Financial Self-Efficacy and Social Norms show a positive and significant influence on Risky Credit Behavior in the use of the Paylater feature. Novelty: This study offers a new contribution by simultaneously analyzing the influence of Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy, and Social Norms on Risky Credit Behavior in the context of Paylater usage among university students—a topic that remains underexplored in previous literature, particularly among young users of digital financial services.