Claim Missing Document
Check
Articles

Found 2 Documents
Search

Green Banking Disclosure and Financial Performance: Role of Corporate Governance as Moderating Variable Rahmamita, Deane; Kahar, Muhammad Ridwan
Journal of Management and Administration Provision Vol. 4 No. 3 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i3.443

Abstract

This study intends to examine the positive impact of green banking disclosure on financial performance and the role of corporate governance in strengthening this relationship. The sample consists of BUKU IV banks listed on the Indonesia Stock Exchange from 2019–2024, using moderated regression analysis (MRA). The results show that green banking disclosure positively impact market financial performance (Tobin’s Q), with corporate governance strengthening the relationship. However, green banking disclosure does not influence operational performance (ROA and ROE), and corporate governance does not moderate this relationship. Overall, green banking disclosure, supported by good corporate governance, enhances market value and global competitiveness, especially for BUKU IV banks.
THE DIGITAL FINANCIAL LITERACY AND CURRENT FINANCIAL BEHAVIOR IN INDONESIA SMALL MEDIUM ENTERPRISE Hadiwidjaja, Rini Dwiyani; Trisnowati, Yanuar; Kahar, Muhammad Ridwan
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6923

Abstract

The aim of this research is to analyze the influence of digital financial literacy on current financial behavior, such as spending behavior, savings behavior, and investment behavior among small and medium entrepreneurs in Indonesia. The method used in this research is a survey method. The data used are primary data collected through the distribution of questionnaires to 383 respondents. The sample in this research consists of small and medium entrepreneurs in Indonesia. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relationships among latent variables. The results of this research show that digital financial literacy possessed by entrepreneurs influences spending behavior, savings behavior, and current investment behavior. The implication of this research is that the findings can be used by policymakers as a basis for formulating policies related to digital financial literacy, especially for small and medium entrepreneurs.