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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL LENTERA BISNIS Applied Accounting and Management Review
Naufal Afif
Accounting Department, Faculty Of Economics, Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS RESILIENSI FINANSIAL: PERAN MODAL SOSIAL, SUMBER DAYA EKONOMI, DAN PERILAKU KEUANGAN DALAM MENGHADAPI KERENTANAN Naufal Afif; Nur Hidayah; Martiana Riawati Utami
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1346

Abstract

This study aims to map the level of individual financial resilience in the Kedu area based on the Financial Resilience Spectrum category, which includes four levels: severe financial vulnerability, high financial vulnerability, low financial vulnerability, and financially resilient. This study uses a survey method with a purposive sampling approach, involving 47 respondents domiciled in the Kedu area. The research instrument is based on four components of financial resilience: economic resources, financial products and services, financial knowledge and behavior, and social capital. The results show that the average financial resilience of respondents is at low vulnerability with a value of 2.53, with the social capital component contributing the highest to the overall value, while the financial knowledge and behavior component is in the lowest position. Complementing the analysis, a comparison between respondents with various income levels was also carried out. The results of this study are relevant for policy makers, financial institutions, and community organizations to design interventions that support increased financial resilience, especially for vulnerable groups.
AN INTEGRATED UTAUT2 PERSPECTIVE ON DIGITAL BANKING ADOPTION: THE CRITICAL ROLE OF PERSONAL INNOVATIVENESS AND PERCEIVED SECURITY Anissa Hakim Purwantini; Naufal Afif
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7553

Abstract

The digitalization of many industries, including banking and finance, is one of the main causes of Indonesia's growing trend in digital banking. Nevertheless, despite this expansion, there are few studies that look at individual traits including security considerations, digital financial literacy, and personal inventiveness. Convenience sampling techniques were used for the survey's sampling, while SEM-PLS was used for the analysis. According to this study, people's intents to use digital banks are positively influenced by performance expectations, favorable conditions, perceived security, and individual inventiveness. On the other hand, the intention to use digital banking services was not significantly affected by effort expectancy or social influence. Furthermore, this study provided evidence suggesting that trust and digital financial literacy do not moderate the influence between behavioral intention and actual usage of digital banks. The findings of this study offer significant implications for digital bank business actors and regulators, particularly within the banking sector of the digital era. Notably, this study represents the first to investigate the antecedents of digital banking service usage based on a theoretical model that comprehensively tests by integrating technology acceptance, individual characteristics, cognitive factors pertaining to digital finance, and digital transaction security.
SEEING IS BELIEVING: SERVICE TRANSPARENCY AS A KEY TO ACCOUNTABLE VILLAGE GOVERNANCE Herlina Manurung; Naufal Afif; Saras Qurrota’ Aini; Siska Dwi Yuniar; Andini Maharani Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12994

Abstract

ABSTRACTThis study aims to investigate the impact of transparency and community participation on perceived accountability in village governance. Using a quantitative approach, data were collected from 46 respondents in Sleman Regency, Indonesia, through a structured questionnaire. The sample was selected using a combination of simple random and stratified sampling methods. The research utilized Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. The findings reveal that service transparency significantly enhances perceived accountability, while financial transparency has no significant impact. Additionally, trust and participation were found to influence transparency preferences, but they did not mediate the relationship between transparency and accountability. These results highlight the importance of service-oriented transparency in improving governance accountability, suggesting that governments should prioritize visible outcomes over complex financial disclosures. This research contributes to the understanding of citizen-driven governance and offers practical insights for improving local accountability through enhanced service transparency.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh transparansi layanan dan transparansi keuangan terhadap akuntabilitas pemerintahan desa dengan memperhatikan peran kepercayaan dan partisipasi masyarakat sebagai mediator. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 46 responden di Kabupaten Sleman, Indonesia. Sampel ditentukan melalui pengambilan sampel acak sederhana dan stratifikasi. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa transparansi layanan berpengaruh signifikan terhadap akuntabilitas, sementara transparansi keuangan tidak menunjukkan pengaruh yang signifikan. Selain itu, meskipun kepercayaan dan partisipasi masyarakat memengaruhi preferensi transparansi, keduanya tidak berperan sebagai mediator dalam hubungan transparansi dan akuntabilitas. Temuan ini menggarisbawahi pentingnya transparansi yang berfokus pada layanan dalam meningkatkan akuntabilitas pemerintahan desa. Implikasi praktis penelitian ini adalah perlunya fokus pada transparansi yang lebih nyata dan terukur dalam pelayanan publik untuk memperbaiki akuntabilitas di tingkat lokal
Co-Authors Andini Maharani Putri Anissa Hakim Purwantini Herlina Manurung Nur Hidayah Saras Qurrota’ Aini Siska Dwi Yuniar Utami, Martiana Riawati