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All Journal Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Akuntansi dan Perpajakan
Syifa Aristawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Transformasi Pembayaran Digital di Era Ekonomi Digital: Analisis Efisiensi dan Dampaknya terhadap UMKM Prayoga, Muhammad Safrizal Dwi; Agustin, Putri Nely; Agustin, Feni Dwi; Asitah, Nur; Syifa Aristawati
Nusantara Entrepreneurship and Management Review Vol. 3 No. 1 (2025): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v3i1.1563

Abstract

Perkembangan ekonomi digital telah membawa perubahan signifikan dalam sistem pembayaran, termasuk pergeseran dari metode pembayaran tunai ke pembayaran digital. Namun, adopsi dan pemanfaatan pembayaran digital secara optimal masih menghadapi berbagai tantangan di masyarakat. Penelitian ini bertujuan untuk menganalisis efisiensi sistem pembayaran digital serta dampaknya terhadap pelaku ekonomi. Dengan menggunakan metode Systematic Literature Review (SLR), penelitian ini menemukan bahwa pembayaran digital mampu mengurangi waktu dan biaya transaksi dibandingkan metode konvensional seperti pembayaran tunai. Selain itu, hasil penelitian menegaskan bahwa pembayaran digital memberikan kemudahan signifikan bagi pelaku ekonomi. Fokus utama penelitian ini adalah peran teknologi finansial (fintech) terhadap pelaku pasar, khususnya Usaha Mikro, Kecil dan Menengah (UMKM), dalam mengadopsi gaya hidup baru berbasis teknologi pembayaran digital. Penelitian ini memberikan kontribusi penting dalam meningkatkan pemahaman mengenai dampak pembayaran digital terhadap pelaku ekonomi serta perubahan perilaku konsumen di era digital saat ini. The development of the digital economy has significantly transformed payment systems, including the shift from cash-based to digital payment methods. However, the adoption and optimal utilization of digital payments still face various challenges within society. This study aims to analyze the efficiency of digital payments and their impact on economic actors. Using the Systematic Literature Review (SLR) method, the study finds that digital payments reduce transaction time and costs compared to conventional methods like cash payments. Additionally, the findings highlight that digital payments provide significant convenience for economic actors. The study focuses on the role of financial technology (fintech) in influencing market participants, particularly Micro, Small, and Medium Enterprises (MSMEs), in adopting a new lifestyle based on digital payment technology. This research provides a valuable contribution to understanding the impact of digital payments on economic actors and their influence on consumer behavior in today’s digital era.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020 Syifa Aristawati; Erlyna Tri Rohmiatun
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2053

Abstract

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.
Co-Authors Agustin, Feni Dwi Agustin, Putri Nely Erlyna Tri Rohmiatun Nur Asitah Prayoga, Muhammad Safrizal Dwi