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All Journal The Indonesian Accounting Review JSEH (Jurnal Sosial Ekonomi dan Humaniora) Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA JISIP: Jurnal Ilmu Sosial dan Pendidikan RESIPROKAL: Jurnal Riset Sosiologi Progresif Aktual Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Target : Jurnal Manajemen Bisnis Journal of Economics and Business UBS Jurnal Abdimas Sangkabira ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Prosiding Konferensi Nasional PKM-CSR Balance : Jurnal Akuntansi dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Wicara Desa
Siti Aisyah Hidayati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Exploring Fintech’s Intervening Role and its Impact on Financial Decisions in SMEs in Lombok Hidayati, Siti Aisyah; Wahyulina, Sri; Suryani, Embun; Sofiyah, Siti; Widodo, Erick
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.5005

Abstract

Small and Medium Enterprises (SMEs) have a crucial role in the economy, but they continue to encounter challenges in financial decisions because of behavioral and managerial influences. The swift growth of fintech provides possible ways to enhance efficiency and the quality of financial decisions for SMEs. This research seeks to examine how financial knowledge and financial attitudes influence financial decisions, with fintech serving as an intervening variable, among SMEs on Lombok Island, West Nusa Tenggara. This research utilizes a quantitative method featuring an explanatory design. The sampling approach employs non-probability sampling through a judgment sampling method, targeting SMEs involved in the pottery craft sector with export operations, yielding 41 SMEs as research subjects. The findings show that financial knowledge and financial attitude positively and significantly impact the utilization of fintech. Fintech has been shown to influence how financial knowledge impacts financial decisions, yet it does not influence how financial attitude affects those decisions. Moreover, the utilization of fintech positively and significantly influences financial decisions. Fintech significantly contributes to enhancing the impact of financial knowledge on the financial decisions of SMEs.
The Effect of Cloud-Based Accounting System Implementation on Real-Time Financial Reporting Quality: Evidence from Indonesian Firms Masitah, Dewi; Hidayati , Siti Aisyah; Sokarina , Ayudia
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5588

Abstract

The increasing use of cloud-based accounting systems has transformed how organizations record their transactions and produce their financial reports. While previous studies primarily emphasize the adoption of cloud accounting technologies, limited empirical attention has been given to how the depth of system implementation influences financial reporting quality. This study examines the effect of cloud-based accounting system implementation on real-time financial reporting quality in Indonesian firms. Using a quantitative research design, data were collected from 120 respondents representing 20 Indonesian firms operating across several sectors, including retail, hospitality, property development and services. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The findings indicate that the deeper implementation of cloud-based accounting systems improves the quality of real-time financial reporting, particularly in terms of the timeliness, accuracy, reliability, relevance, and clarity of financial information. By conceptualizing implementation as a multidimensional construct, including system use, feature utilization, system integration, and user competence, this study shifts the analytical focus from technology adoption to implementation effectiveness. The results highlight that the benefits of cloud-based accounting systems depend not only on technological adoption but also on how effectively the systems are embedded in organizational accounting practices.
How Managerial Overconfidence Shapes M&A Decisions: A Systematic Literature Review Khamada Novel; Lalu Hamdani Husnan; Siti Aisyah Hidayati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10487

Abstract

This study presents a systematic literature review of 34 empirical articles published between 2004 and 2025 to examine how managerial overconfidence shapes merger and acquisition (M&A) decisions and outcomes. Using PRISMA 2020 guidelines, the review synthesizes evidence across global contexts, covering both developed and emerging markets. The findings show that overconfident CEOs and managers tend to initiate larger, riskier, and more frequent acquisitions, often resulting in weaker post-merger performance and unfavorable market reactions. The effects of overconfidence are further amplified by investor sentiment, decision framing, and organizational dynamics. Corporate governance (particularly board independence and internal control systems) emerges as a key moderating factor that can constrain biased decision-making. Recent studies also introduce improved measurement approaches, including synergy forecast error and machine-learning models. The review highlights the need for more research in emerging markets such as Indonesia, where context-specific proxies and governance structures may influence the behavioral dynamics of M&A.
Determinants of Stock Investment Decisions Among Indonesian University Students: Examining the Role of Peer Influence and Financial Literacy Through the Mediating Effect of Risk Tolerance Muhammad Ajis; Siti Aisyah Hidayati; Lalu Hamdani Husnan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10503

Abstract

The purpose of this study is to analyze the determinants of stock investment decisions among undergraduate students in Indonesia, with risk tolerance serving as a mediating variable. Despite the exponential growth of young investors reaching 20.32 million Single Investor Identification (SID) by 2025, with more than 52% under the age of 30 the quality of investment decision-making among this cohort remains underexplored, particularly with respect to the psychological mechanisms that bridge cognitive and social influences. Using a quantitative associative-causal design, data were collected from 141 active undergraduate students who hold verified securities accounts and actively trade stocks, selected through purposive sampling. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed for analysis. The findings reveal that financial literacy exerts a strong direct positive effect on stock investment decisions and on risk tolerance. Peer influence demonstrates no direct effect on investment decisionS, but exerts a significant indirect effect fully mediated by risk tolerance (full mediation). Risk tolerance itself is a significant determinant of investment decisions, and partially mediates the relationship between financial literacy and investment decisions (complementary mediation). These results confirm that investment decisions among students are the product of a complex integration of cognitive, social, and psychological factors. The study contributes theoretically by integrating Theory of Planned Behavior, Financial Socialization Theory, and Prospect Theory into a unified behavioral finance model for young investors.
Co-Authors A P, I Nyoman Nugraha Abdul Mannan, Siti Sofiyah Adnan, Salsabila Agusdin Ahyar, Muhamammad Alamsyah Alamsyah Anwar , Adrianda Apriliasari, Ni Nyoman Rianti Arie Dewanti, Ayu Putu Arifah Tara, Nur Aida Baiq Handayani Rinuastuti, Baiq Handayani Baiq Nurul Suryawati Christian Valentino Wahyu Leo Citraninggrat, Baiq Uswatunnisa Deddy Suhendra Martua Siburian Dewi Masitah, Dewi Endar Pituringsih Erwan, Muhammad Fahreza, Faiz Ridho Febbyola Tri Lestari Furkan, Lalu M. H. Burhanudin Haerun Nisak Halimatussakdiah Handayani Rinuastuti, Baiq Hermanto Hermanto Hidayat, Pramana Wahyu Husnan, Lalu Hamdani Husni, Vici Handalusia I Gusti Agung Arista Pradnyani I Nyoman Nugraha Ardana Putra Izzati, Nurul Fardatul Juliana, Nana Khairunnisa Khamada Novel Kinanti Risang Ayu Kurnia, Juan L.M. Furkan Laila Isnaini Hikmawati Lalu Hamdani Husnan Luthfiyana Adfanin Muhammad Ajis Muhammad Akhyar Nadia Rizkiana Ni Ketut Surasni Nopianti Rejeki, Wiwik Noval, Khamada Novel, Khamada Novela Sari, Elivia Nurlailah Nurmayanti, Siti Paranata, Adika Parida, Parida Putra, Gusti Ngurah Eka Putri, Baiq Adisty Tahira Ramadhan, Wulan Suci Ramdani, Gilang Rina Yuliasari rodhi, mohammad najib Rosiady Husaenie Sayuti Santia, Tia Pebrianti Saputra, Alga Doni Sarifudin SARIFUDIN Sarifudin Serip Serifudin Sinta Anggraini Sokarina , Ayudia Sri Bintang Mandala Putra Sri Taufil Laily Sri Wahyulina Suryani, Embun Suryani, Embun Suryaningsih, Yeny Syarif, Lalu Rosihan Taufikurrahman, Muhammad Titania Nabilah Ulfa, Yakut Nahdiana Wahyulina, Sri Wahyulina, Sri wahyuni wahyuni Widodo, Erick Wiranto Wiranto Zainal Abidin Zefanya Andryan Girsang