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Dedi Hariyanto
Universitas Muhammadiyah Pontianak, Pontianak, Indonesia
Economics, Econometrics & Finance

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The Effect of Digital Financial Literacy, Digital Lifestyle, and Perceived Ease of Use on the Financial Management of E-Wallet Users among Students in Pontianak Nia Aprianti; Dedi Hariyanto; Heni Safitri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to identify the effect of digital financial literacy, digital lifestyle, and perceived ease of use on the financial management of student e-wallet users in Pontianak City. This study uses an associative method. The population in this study consists of all active students domiciled in Pontianak City, with a sample of 150 respondents determined using purposive sampling techniques. Instrument testing techniques in this study include validity and reliability tests. Furthermore, the classical assumption tests used consist of normality, linearity, and multicollinearity tests. Hypothesis testing was carried out using multiple linear regression analysis, correlation coefficient, coefficient of determination, simultaneous test (F test), and partial test (t test). Based on the simultaneous test results, the calculated F value is 47.857 > the F table value of 2.67 with a significance level of 0.000 < 0.05, which means that digital financial literacy, digital lifestyle, and perceived ease of use simultaneously have a positive and significant effect on the financial management of student e-wallet users in Pontianak City. The partial test results show that digital financial literacy, digital lifestyle, and perceived ease of use individually have a positive and significant effect on financial management.
The Effect of E-Wallet Usage Intensity, Lifestyle, and Income on Personal Financial Management with Self-Control as a Moderating Variable among Private Employees in Pontianak Maulidya Syafira; Heni Safitri; Dedi Hariyanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze the effect of e-wallet usage intensity, lifestyle, and income on personal financial management, with self-control as a moderating variable among private employees in Pontianak City. The method used is quantitative with moderated regression analysis (Moderated Regression Analysis/MRA). The research sample consisted of 150 respondents selected using purposive sampling techniques. Data were collected through a questionnaire measured using a Likert scale and analyzed with SPSS version 25. The correlation coefficient test showed a strong relationship in the first model (R = 0.725) and a very strong relationship in the second model (R = 0.857) after considering self-control as a moderating variable. The coefficient of determination test (R²) in the first model shows that 52.5% of the variation in personal financial management is influenced by e-wallet usage intensity, lifestyle, and income, while in the second model, the R² value increased to 73.4%, indicating the role of self-control in moderating the relationship between these variables. Based on the Moderated Regression Analysis results, it can be concluded that self-control significantly moderates the effect of income on personal financial management, but does not moderate the effect of e-wallet usage intensity and lifestyle. The F test results show that e-wallet usage intensity, lifestyle, and income simultaneously have a significant effect on personal financial management. This study provides practical implications that to improve personal financial management among private employees in Pontianak City, attention needs to be given to the influence of e-wallet usage intensity, lifestyle, and income, by strengthening self-control to optimize financial management.
The Effect of Green Accounting, Corporate Social Responsibility, and Environmental, Social, and Governance on Firm Value with Profitability as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange Tiara Febria; Heni Safitri; Dedi Hariyanto
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2944

Abstract

This study aims to analyze the effects of Green Accounting, Corporate Social Responsibility (CSR), and Environmental, Social, and Governance (ESG) on Firm Value, with Profitability as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange in 2024. This study employed a quantitative approach using purposive sampling. The research sample consisted of 66 energy sector companies, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting has a positive and significant effect on Firm Value, whereas CSR and ESG do not have significant effects on Firm Value. Profitability has a positive and significant effect on Firm Value. Profitability strengthens the effect of Green Accounting on Firm Value, does not moderate the effect of CSR on Firm Value, and weakens the effect of ESG on Firm Value. Simultaneously, Green Accounting, CSR, ESG, Profitability, and the interaction variables have significant effects on Firm Value. The coefficient of determination of the moderation model is 41.1%, indicating that the variables in the model explain 41.1% of the variation in Firm Value, while the remaining variation is influenced by other factors outside this study.
Debt-to-Equity Ratio, Return on Assets, and Firm Size on Earnings Management Through Managerial Ownership Tassha Eddryawati; Heni Safitri; Dedi Hariyanto
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1022

Abstract

Purpose: This study examines the relationships of Debt-to-Equity Ratio (DER), Return on Assets (ROA), and Firm Size with Earnings Management and assesses the moderating role of Managerial Ownership in Indonesian energy companies. Research Method: A quantitative design was applied to audited annual report data from 54 energy-sector companies listed on the Indonesia Stock Exchange during 2023–2024, yielding 108 firm-year observations selected through purposive sampling. Earnings Management was represented by signed discretionary accruals estimated using the complete Modified Jones procedure. Direct and interaction regression models were employed. Results and Discussion: Only DER was positively associated with Earnings Management, whereas ROA and Firm Size were not significant. Managerial Ownership did not moderate any of the examined relationships. Neither model was statistically significant overall, and their adjusted explanatory power was very low. Thus, debt provided limited coefficient-level evidence but did not establish a comprehensive explanation of Earnings Management. Implications: Managers should maintain prudent debt structures and strengthen reporting controls. Investors and creditors should assess accrual quality and broader governance mechanisms rather than relying solely on managerial ownership. Originality: This study evaluates Managerial Ownership as a conditional governance mechanism within Indonesia’s capital-intensive energy sector.
The Effect Of Digital Financial Literacy, E-Wallet Adoption, And Locus Of Control On Community Financial Management In Pontianak City With Risk Taking As A Moderating Variable Kristina Hesti Hesti; Dedi Hariyanto; Heni Safitri
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3524

Abstract

This study aims to analyze the effect of Digital Financial Literacy, E-Wallet Adoption, and Locus of Control on Community Financial Management in Pontianak City with Risk Taking as a moderating variable. This study uses a quantitative approach with an associative method. The research sample consists of 150 respondents selected using a purposive sampling technique, namely residents of Pontianak City who are at least 17 years old, have an e-wallet account, and have conducted transactions within the last six months. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS. The results of the study in equation I produce the regression model Y = 0.984 + 0.035X₁ + 0.267X₂ + 0.463X₃ + e, which shows that E-Wallet Adoption and Locus of Control have a significant effect on Financial Management, while Digital Financial Literacy does not have a significant effect. Furthermore, in equation II, the regression model Y = 0.687 − 0.230X₁ + 0.099X₂ + 0.428X₃ + 0.350Z + 0.062X₁Z + 0.020X₂Z − 0.041X₃Z + e is obtained, which shows that Digital Financial Literacy, Locus of Control, and Risk Taking have a significant effect on Financial Management, while E-Wallet Adoption does not have a significant effect. Risk Taking is proven to moderate the effect of Digital Financial Literacy on Financial Management, but does not moderate the effect of E-Wallet Adoption or Locus of Control. In addition, the moderation model simultaneously has a significant effect on Financial Management with the coefficient of determination increasing from 69.7% in equation I to 99.0% in equation II.
The Effect Of Intellectual Capital, Return On Equity, And Debt- To-Equity Ratio On Firm Value With Firm Size As An Intervening Variable In Infrastructure Companies Listed On The Indonesia Stock Exchange Irena Aprilia; Dedi Hariyanto; Heni Safitri
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3704

Abstract

This study aimed to analyze the effects of Intellectual Capital, Return on Equity, and Debt-to-Equity Ratio on Firm Value, with Firm Size as an intervening variable, among infrastructure-sector companies listed on the Indonesia Stock Exchange during 2022-2024. The study employed a quantitative approach with an associative research design. The sample comprised 49 companies selected through purposive sampling, yielding 147 firm-year observations. Secondary data were obtained from the companies' annual financial statements and analyzed using path analysis. Equation I produced the following model: Firm Size = 23.261 + 0.208X₁ + 0.018X₂ + 0.018X₃ + e. The results showed that Intellectual Capital and Debt-to-Equity Ratio had positive and significant effects on Firm Size, whereas Return on Equity did not have a significant effect. Equation II produced the following model: Firm Value = 661.043 + 47.166X₁ + 4.069X₂ - 1.301X₃ - 2.046Y₁ + e. Intellectual Capital had a positive and significant effect on Firm Value, Debt-to-Equity Ratio had a negative and significant effect, while Return on Equity and Firm Size did not have significant effects. Simultaneously, the models in Equations I and II were significant, with significance values of 0.001 and 0.000, respectively. The coefficients of determination were 20.3% for Equation I and 28.8% for Equation II. The path analysis results indicated that Firm Size did not mediate the effects of Intellectual Capital, Return on Equity, or Debt-to-Equity Ratio on Firm Value.
Co-Authors Ananda Shalsa Qirani Dea Sri Rahayu Dessi Aprilyani Dwi Afriliandy Lasmo Dwi Desi Wulansari Heni Safitri Irena Aprilia Kristina Hesti Hesti Lisa Amalia Maulidya Syafira Mega Rizki Hasanawati Nia Aprianti Ridwansyah Ridwansyah Salsa Seprilla Rizki Tassha Eddryawati Tiara Febria Winda Sibleni