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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JER
Swardani, Ni Wayan Risna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FINANCIAL LITERACY AND USAGE RISK AS DETERMINANTS OF FINTECH PAYMENT INTEREST AMONG GENERATION Z ACCOUNTING STUDENTS Jatiwardani, Kadek Dian; Swardani, Ni Wayan Risna; Dewi, Mertyani Sari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3010

Abstract

Introduction: The rapid development of financial technology (Fintech) in the 5.0 era provides the public with digital access to financial services, offering efficiency, stability, and security. However, these advantages are accompanied by risks such as cyberattacks and data theft, which are further exacerbated by Indonesia’s low level of financial literacy. Despite this, interest in Fintech usage, particularly among Generation Z, continues to grow.   Methods: This study aims to analyze the effect of financial literacy and usage risk on the interest in using Fintech Payment services among Generation Z. The population in this study includes active students of the Accounting Department at Bali State Polytechnic, with a total of 1,501 individuals. A sample of 94 respondents was selected using purposive sampling based on specific criteria: students aged 12–27 years and users of Fintech payment applications such as Shopeepay, Dana, Gopay, or OVO. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Version 26. Results: The results indicate that financial literacy has a positive and significant effect on the interest in using Fintech Payments, while usage risk has a negative and significant effect. These findings suggest that higher financial literacy increases the intention to use Fintech services, whereas higher perceived risk reduces it. It is recommended that Fintech providers enhance user security, and that institutions promote financial education to increase trust and adoption among Generation Z. Keywords: interest in transactions, use of risks, financial literacy, fintech payment.  
Analisis Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kesulitan Keuangan: Studi Empiris tentang Perusahaan Perhotelan yang Terdaftar di BEI untuk Periode 2021-2024 Jatiwardani, Kadek Dian; Swardani, Ni Wayan Risna
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2015

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage, dan profitabilitas terhadap financial distress pada perusahaan sektor perhotelan yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda, menggunakan data sekunder berupa laporan keuangan tahunan perusahaan hotel yang memenuhi kriteria purposive sampling. Kesulitan keuangan diukur menggunakan model Altman Z-Score, sedangkan variabel independen terdiri dari likuiditas (rasio lancar), leverage (rasio utang terhadap aset), dan profitabilitas (pengembalian aset). Hasil penelitian menunjukkan bahwa likuiditas memiliki efek positif dan signifikan terhadap tekanan keuangan, yang berarti semakin tinggi likuiditas, semakin tinggi risiko kesulitan keuangan. Temuan ini menunjukkan bahwa kelebihan aset lancar yang tidak dikelola secara produktif dapat meningkatkan risiko kesulitan keuangan di perusahaan hotel. Leverage memiliki efek positif tetapi tidak signifikan pada tekanan keuangan, sehingga tingkat utang yang tinggi secara statistik tidak meningkatkan risiko kesulitan keuangan di sektor ini. Sementara itu, profitabilitas memiliki efek negatif dan signifikan terhadap financial distress, artinya semakin tinggi profitabilitas, semakin rendah risiko financial distress. Hasil ini sejalan dengan penelitian sebelumnya yang menemukan bahwa profitabilitas mengurangi risiko kesulitan keuangan, sedangkan leverage tidak selalu memiliki efek yang signifikan, dan likuiditas yang tinggi dapat meningkatkan risiko kesulitan keuangan jika tidak dikelola dengan baik. Implikasi dari penelitian ini adalah pentingnya kelancaran manajemen aset dan peningkatan profitabilitas untuk meminimalisir risiko kesulitan keuangan pada perusahaan perhotelan di Indonesia.
Co-Authors Kadek Dian Jatiwardani Mertyani Sari Dewi ., Mertyani Sari Dewi