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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Applied Data Sciences "Indonesian Journal of Devotion and Empowerment (IJDE) "
Kuat Waluyo Jati
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Education Other

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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal; Primadhani Dyah Larasati Suyatno; Dwi Fatmasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5bc4xc20

Abstract

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.
Strengthening The Competence of Writing Scientific Articles for Indonesian School Teachers in Bangkok to Improve The Quality of Education Kuat Waluyo Jati; Anisykurlillah, Indah; Jannah, Richatul; Ikhsananto, Aan; Dwi Lestari, Tiara
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/2a4jeg09

Abstract

One of the complaints faced by teachers at the Indonesian school of Bangkok was writing scientific articles and then publishing them in academic journals. The complaint was based on various considerations faced by teachers at the Indonesian school of Bangkok, namely (1) the absence of a socialization program for publishing articles from research activities; (2) lack of understanding related to the procedures, techniques, and methods of publishing scientific articles in reputable national and international journals; (3) lack of motivation, self-confidence, and experience to publish in reputable national and international journals. Participants in this community service activity were academics at the Indonesian School of Bangkok. This service was carried out using a participatory training model through socialization and training. After that, it continues with assistance in writing and publishing scientific articles. The socialization and training materials covered the basics of writing scientific articles until the publication process; methods, techniques, and methods of scientific publication. The success of the training process and results were measured using questionnaires and evaluation sheets from the participants. The results of this community service were an increase in the teacher competence of Indonesian school of Bangkok in the skills and understanding of writing until the publication of scientific articles in reputable national and international journals.
Determinants of Student Behavior to Use Financial Technology (Fintech) Banking Services - Integrated Theory of System Acceptance and Psychological Behavioral Theory Fachrurrozie Fachrurrozie; Indah Anisykurlillah; Hasan Mukhibad; Kuat Waluyo Jati; Ahmad Nurkhin
Journal of Applied Data Sciences Vol 7, No 2: May 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i2.1138

Abstract

Fintech provides technology-based banking and financial services; therefore, the analysis of FinTech usage behavior should be viewed in the context of system acceptance and psychological behavioral theory. We employ the System Acceptance Theory approach, specifically the Theory of Acceptance Model, and the psychological behavioral theory, the Theory of Reasoned Action, to explain behavioral intention to use FinTech and incorporate risk factors. This study aims to prove the influence of perceived ease of use, perceived usefulness, subjective norms, attitude, and perceived risk on the intensity of Generation Z's intention to use Fintech. Moreover, this research demonstrates the influence of intention to use Fintech on fintech usage behavior. This research employed a survey approach with 350 students in Indonesia, who are part of Generation Z, and analyzed the data using Structural Equation Modeling with Partial Least Squares. We report that perceived ease of use and perceived usefulness are vital factors in increasing the intention to use Fintech. Attitude is a factor that encourages students to use Fintech, and conversely, perceived risk is a vital factor in decreasing intention to use Fintech. We were unable to find evidence of a relationship between subjective norms and intention to use Fintech. Ultimately, behavioral intention in using Fintech is crucial for increasing student adoption of Fintech. This study recommends that financial institutions offer Fintech services to enhance usability, convenience, and mitigate the risks associated with fintech use.
Co-Authors - FACHRURROZIE Aan Ikhsananto, Aan Ahmad Nurkhin Atta Putra Harjanto Dwi Fatmasari DWI LESTARI, TIARA Hasan Mukhibad Indah Anisykurlillah Linda Agustina Muhammad Ihlashul'amal Primadhani Dyah Larasati Suyatno Richatul Jannah Rizkyana, Fitrarena Widhi