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THE ROLE OF BRAND IMAGE AND PERCEIVED RISK ON THE ATTITUDE AND INTENTION TO USE PAYLATER SERVICES IN GENERATION Z. Susilo, Amanda; Dewi, Yuli; Whyte, Frances
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.53136

This study investigates the impact of Brand Image and Perceived Risk on Attitude and Intention to Use Paylater services among Generation Z in Indonesia's growing financial technology landscape. Paylater, a widely adopted service, facilitates cashless fulfilment of needs. This study focusing on Generation Z which domicile in Java Island Indonesia. The aim of this study is to elucidate Paylater's significance as an emerging financial solution, providing insights to manage user risks and enhance understanding of consumer decision-making processes. Data from 125 respondents collected via questionnaires and analysed using Partial Least Square (PLS), the study reveals significant associations that the existence of Brand Image has significant impact to attitude and attitude is significant to Intention to use Paylater. This path are the most important variables that has greatest value impact to influence Paylater’s intention to use. However, Brand Image's impact on Intention to use Paylater is insignificant. The existence of Perceived Risk significantly influences Attitude. The result also prove that brand image and perceived value are not directly significant to paylater’s intention to use.

The Mediating Role of Risk Management in the Relationship Between Financial Technology Adoption and Business Growth in Indonesian MSMEs Judijanto, Loso; Dewi, Yuli; Dewi, Arlinta Prasetian; Barus, Imelda; Firdaus, Adhy
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1667

This study examines the mediating role of risk management in the relationship between financial technology (fintech) adoption and business growth in Indonesian Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach was employed with a sample of 125 MSMEs, utilizing a 5-point Likert scale for survey data and Structural Equation Modeling (SEM) with Partial Least Squares (PLS) for analysis. The results indicate a significant positive relationship between fintech adoption and risk management, as well as between risk management and business growth. Moreover, fintech adoption positively impacts business growth both directly and indirectly through the mediating effect of risk management. The findings highlight the importance of integrating fintech solutions with robust risk management frameworks to foster sustainable growth in MSMEs. Policy implications suggest that MSME owners, fintech providers, and policymakers should focus on enhancing risk management practices to maximize the benefits of fintech adoption.

Challenges and Opportunities of Sustainable Accounting in the Banking Sector Facing the Latest Global Regulations Dewi, Yuli
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1968-1978

Sustainable accounting in the banking sector has become a major issue in the global financial industry. With the emergence of recent regulations, such as the International Financial Reporting Standards (IFRS) 9, the Sustainable Finance Disclosure Regulation (SFDR), as well as policies from the Financial Services Authority (OJK) and Bank Indonesia (BI), banks are required to adopt more transparent and socially and environmentally responsible accounting practices. The study aims to analyze the key challenges faced by the banking sector in implementing sustainable accounting, evaluate the readiness of the banking industry to face the latest global regulations, and identify opportunities that banks can take advantage of to align their accounting practices with international sustainability standards. The method used in this study is a literature study with a qualitative approach. Data sources come from scientific journals, regulatory reports, and relevant academic publications in the last five years. The analysis was carried out through the content analysis method to identify patterns, trends, and the relationship between global regulations and the implementation of sustainable accounting in the banking sector. The results show that the main challenges in the implementation of sustainable accounting include regulatory uncertainty, limitations of uniform reporting standards, and lack of an accounting system that is integrated with sustainability principles. However, there is a great opportunity for banks to increase their competitiveness by adopting sustainability standards such as the Global Reporting Initiative (GRI) and the Net-Zero Banking Alliance, as well as leveraging digital technology to improve the transparency of sustainability reporting. Therefore, a more adaptive strategy is needed for the banking sector to ensure compliance with global regulations without sacrificing long-term profitability.

The Role of Accounting in Addressing Climate Change and Promoting Sustainable Development of SMEs in Indonesia Dewi, Yuli
Eastasouth Journal of Effective Community Services Vol 3 No 03 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v3i03.336

This research explores the important role of accounting in promoting sustainability and addressing the challenges of climate change, particularly in Small and Medium Enterprises (SMEs) in Indonesia. SMEs are central to the Indonesian economy, contributing significantly to GDP and employment. However, they often face challenges in integrating sustainable practices due to limited resources, lack of awareness, and minimal regulatory pressure. Accounting is positioned as a key enabler in helping SMEs manage environmental costs, access green financing, and implement sustainability reporting frameworks. This paper examines how accountants can educate and advocate for sustainability, simplify reporting frameworks, and utilize digital tools to support SMEs in adopting climate-resilient practices. Practical examples, such as the case of a batik SME that reduced operational costs and secured a green loan through sustainable practices, demonstrate the tangible benefits of accounting-driven sustainability initiatives. The research concludes that accounting plays an important role in shaping a sustainable future, with SMEs serving as key players in the green economy. Accountants are instrumental in driving change by measuring, reporting and advocating for sustainable business practices.

The Mediating Role of Risk Management in the Relationship Between Financial Technology Adoption and Business Growth in Indonesian MSMEs Judijanto, Loso; Dewi, Yuli; Dewi, Arlinta Prasetian; Barus, Imelda; Firdaus, Adhy
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1667

This study examines the mediating role of risk management in the relationship between financial technology (fintech) adoption and business growth in Indonesian Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach was employed with a sample of 125 MSMEs, utilizing a 5-point Likert scale for survey data and Structural Equation Modeling (SEM) with Partial Least Squares (PLS) for analysis. The results indicate a significant positive relationship between fintech adoption and risk management, as well as between risk management and business growth. Moreover, fintech adoption positively impacts business growth both directly and indirectly through the mediating effect of risk management. The findings highlight the importance of integrating fintech solutions with robust risk management frameworks to foster sustainable growth in MSMEs. Policy implications suggest that MSME owners, fintech providers, and policymakers should focus on enhancing risk management practices to maximize the benefits of fintech adoption.

Digital Financial Literacy for Smart and Independent Families Dewi, Yuli
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5634

The rapid advancement of digital technology has profoundly transformed financial systems worldwide, including in Indonesia. Digital financial services such as mobile banking, e-wallets, and QRIS have become integral to modern life. However, the rise in financial inclusion has not been matched by adequate financial literacy. According to the 2024 Financial Services Authority (OJK) survey, Indonesia’s financial inclusion index reached 85.1%, while financial literacy was only 49.6%. This disparity indicates that many people have access to financial services but lack sufficient understanding to use them wisely, safely, and productively. This Community Service Program (PKM) aims to improve digital financial literacy among members of the PKK women’s community at Posyandu Baronang RW 016, Beji, Depok, enabling them to become smart and independent family financial managers. The program utilized an interactive learning approach involving educational lectures, digital application demonstrations, financial management training using mobile apps, and group discussions. The results revealed a significant improvement in participants’ understanding of digital financial concepts, secure transaction practices, and household budgeting using digital tools. The activity also empowered women as financial educators within their families and communities. This initiative demonstrates that digital financial literacy plays a crucial role in enhancing family resilience and independence in the digital economy era.

Pengaruh Efikasi Diri terhadap Kinerja Penjualan: Model Mediasi dari Learning Capability Pakpahan, Iwan; Dewi, Yuli; Sarwoko, Endi
Jurnal Pendidikan Indonesia Vol. 6 No. 5 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i5.7813

Dalam industri otomotif yang kompetitif, kinerja tenaga penjual menjadi faktor krusial dalam meningkatkan daya saing perusahaan. Efikasi diri berperan penting dalam membentuk kepercayaan diri tenaga penjual untuk mencapai target, sementara kapabilitas belajar memungkinkan mereka untuk terus beradaptasi dan meningkatkan keterampilan dalam menghadapi dinamika pasar. Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri terhadap kinerja penjualan dengan kapabilitas belajar sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif, dengan data dikumpulkan melalui penyebaran kuesioner kepada 64 tenaga penjual di Dealer Agung Toyota Kepri. Analisis data dilakukan dengan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa efikasi diri berpengaruh positif dan signifikan terhadap kinerja penjualan, baik secara langsung maupun melalui kapabilitas belajar sebagai mediator. Temuan ini menegaskan bahwa tenaga penjual dengan efikasi diri tinggi cenderung memiliki kinerja lebih baik, terutama jika didukung oleh kapabilitas belajar yang kuat. Namun, penelitian ini memiliki keterbatasan, seperti cakupan yang hanya mencakup satu perusahaan otomotif, sehingga hasilnya tidak dapat digeneralisasikan ke sektor lain. Selain itu, penggunaan kuesioner self-reported berpotensi menimbulkan bias subjektif dalam menilai efikasi diri dan kapabilitas belajar. Penelitian ini juga bersifat cross-sectional sehingga tidak menangkap dinamika perubahan jangka panjang. Implikasi dari penelitian ini memberikan wawasan bagi manajer dan pemilik bisnis otomotif dalam merancang strategi pelatihan yang efektif untuk meningkatkan efikasi diri dan kapabilitas belajar tenaga penjual, guna mendongkrak kinerja dan daya saing perusahaan.

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