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Role of Accounting Information to Control Adverse Selection Apriliza, Yafika; Nur Amalia, Syahamah; Muda, Iskandar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22755

This journal article explores the role of accounting information in controlling adverse selection in financial markets. This study emphasizes the important role of accounting information transparency, disclosure, and regulatory frameworks in mitigating the risks associated with adverse selection. By providing reliable and timely accounting information, accounting practices help reduce information asymmetry among market participants, thereby minimizing adverse selection. Investor confidence is increased through access to high-quality accounting information, resulting in more informed decision making and reduced adverse selection. The research method used in writing this article is a qualitative method. This research uses a qualitative research approach using a scoping review approach. This research underscores the important role of accounting information and fair practices facilitated by effective accounting systems in overcoming the challenge of adverse selection. Overall, this research contributes to the understanding of how accounting information plays an important role in managing adverse selection and enhancing integrity in financial markets. Keywords: Accounting Information, Information Asymmetry, Adverse Selection

Pengaruh Kemudahan Penggunaan dan Keamanan Terhadap Minat Menggunakan Gojek dengan Tingkat Kepercayaan Sebagai Variabel Moderasi Apriliza, Yafika; Siregar, Dwi Faradiba; Putra, Ramadhan Diansyah; Gultom, Parapat
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24355

The purpose of this study was to analyze the effect of ease of use and security on the interest in using Gojek with the level of trust as a moderating variable in students of the Faculty of Economics and Business, Islamic University of North Sumatra. Data collection was carried out using a questionnaire and obtained 122 respondents. The analysis method used was Partial Least Square (PLS) with SmartPLS 3.0 software. The results showed that ease of use and security of Gojek had a significant positive effect on interest. However, the level of trust did not moderate the relationship between ease of use and security when using Gojek. The implication of this study is that PT Gojek Indonesia should continue to improve the usability and security of the application, in addition, researchers should also consider other factors that can affect users' desire to use Gojek. Keywords: Ease of Use, Security, Level of Trust, Interest Using

Role of Accounting Information to Control Adverse Selection Apriliza, Yafika; Nur Amalia, Syahamah; Muda, Iskandar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22755

This journal article explores the role of accounting information in controlling adverse selection in financial markets. This study emphasizes the important role of accounting information transparency, disclosure, and regulatory frameworks in mitigating the risks associated with adverse selection. By providing reliable and timely accounting information, accounting practices help reduce information asymmetry among market participants, thereby minimizing adverse selection. Investor confidence is increased through access to high-quality accounting information, resulting in more informed decision making and reduced adverse selection. The research method used in writing this article is a qualitative method. This research uses a qualitative research approach using a scoping review approach. This research underscores the important role of accounting information and fair practices facilitated by effective accounting systems in overcoming the challenge of adverse selection. Overall, this research contributes to the understanding of how accounting information plays an important role in managing adverse selection and enhancing integrity in financial markets. Keywords: Accounting Information, Information Asymmetry, Adverse Selection

Pengaruh Kemudahan Penggunaan dan Keamanan Terhadap Minat Menggunakan Gojek dengan Tingkat Kepercayaan Sebagai Variabel Moderasi Apriliza, Yafika; Siregar, Dwi Faradiba; Putra, Ramadhan Diansyah; Gultom, Parapat
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24355

The purpose of this study was to analyze the effect of ease of use and security on the interest in using Gojek with the level of trust as a moderating variable in students of the Faculty of Economics and Business, Islamic University of North Sumatra. Data collection was carried out using a questionnaire and obtained 122 respondents. The analysis method used was Partial Least Square (PLS) with SmartPLS 3.0 software. The results showed that ease of use and security of Gojek had a significant positive effect on interest. However, the level of trust did not moderate the relationship between ease of use and security when using Gojek. The implication of this study is that PT Gojek Indonesia should continue to improve the usability and security of the application, in addition, researchers should also consider other factors that can affect users' desire to use Gojek. Keywords: Ease of Use, Security, Level of Trust, Interest Using

The Effect of Perceived Ease of Use, Financial Literacy and Risk Perception on Interest in Using Mobile Banking: The Role of Trust as a Moderating Variable Asyqar, Raki; Apriliza, Yafika
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1261

The rapid growth of digital technology has transformed the banking industry, including the adoption of mobile banking services in Indonesia. Although this trend shows improvement, some people are still reluctant to use it due to limited financial literacy, risk perception, and lack of trust. This study aims to analyze the influence of ease of use, financial literacy, and risk perception on interest in using mobile banking, and to examine the role of trust as a moderating variable. This study used a descriptive quantitative approach with 125 students from the Faculty of Economics and Business, University of North Sumatra as respondents. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with the assistance of SmartPLS 3.0 software. The results showed that ease of use and financial literacy had a positive and significant effect on interest in using mobile banking. However, risk perception did not show a significant effect. Furthermore, trust was not proven to significantly moderate the relationship between ease of use, financial literacy, and risk perception on interest in using mobile banking. These findings emphasize the importance of improving user convenience and financial literacy to encourage mobile banking adoption, while trust is not yet a strong enough moderating factor.

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