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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indo-Fintech Intellectuals: Journal of Economics and Business
Rachman, Artie Arditha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Pengaruh Digital Payment, Pendapatan, Dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa Geovani Butar Butar, Indah; Rachman, Artie Arditha; Nurmala, Nurmala
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2423

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh digital payment, pendapatan, dan literasi keuangan terhadap perilaku konsumtif mahasiswa di Politeknik Negeri Lampung. Variabel independen dalam penelitian ini adalah digital payment, pendapatan, dan literasi keuangan. Sedangkan variabel dependen pada penelitian ini adalah perilaku konsumtif mahasiswa. Penelitian ini diolah dengan menggunakan alat uji SPSS Versi 26. Metode pengambilan sampel dengan menggunakan purposive sampling dengan jumlah sampel menggunakan rumus krejcie dan morgan dan didapat jumlah sampel sebanyak 387 data. Penelitian kuantitatif merupakan metode yang digunakan untuk menginvestigasi populasi atau sampel tertentu dengan mengumpulkan data melalui alat penelitian yang terstruktur.  Hasil penelitian secara parsial variabel digital payment berpengaruh terhadap perlaku konsumtif mahasiswa. Selanjutnya variabel pendapatan berpengaruh terhadap perilaku konsumtif mahasiswa. Terakhir, variabel literasi keuangan berpengaruh terhadap perilaku konsumtif mahasiswa. Kemudian hasil penelitian secara simultan variabel digital payment, pendapatan, dan literasi keuangan secara bersama-sama berpengaruh terhadap perilaku konsumtif mahasiwa.
Pengaruh Penerapan Financial Technology (Fintech) Terhadap Rasio Keuangan Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Astusi, Widita Okta; Sidik, M. Muhayin A; Rachman, Artie Arditha
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4915

Abstract

This study aims to examine the impact of the implementation of financial technology (fintech) on the financial ratios of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. The methodology used is a quantitative analysis with the collection of secondary data from annual financial statements. The results indicate that fintech positively influences Return on Asset (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), with significance showing that fintech adoption enhances the efficiency and profitability of banks. The conclusion of this research is that fintech adoption can improve banking financial performance, which has positive implications for investors and other stakeholders.
Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Rahman, Anapi; Rachman, Artie Arditha; Irawan, Irawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Rahman, Anapi; Rachman, Artie Arditha; Irawan, Irawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
Co-Authors Astusi, Widita Okta Geovani Butar Butar, Indah Irawan Irawan Nurmala Nurmala Rahman, Anapi Sidik, M. Muhayin A