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Pengaruh Literasi Digital Usaha, Persepsi Keamanan, dan Loyalitas Pelanggan terhadap Tingkat Adopsi QRIS di Kabupaten Cilacap Marufi Wanudya Hakiki; Iva Sofi Gunawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4702

Penelitian ini dilatar belakangi oleh rendahnya tingkat adopsi QRIS pada pelaku UMKM di Kabupaten Cilacap, khususnya di sektor pariwisata, meskipun QRIS telah terbukti memberikan kemudahan, efisiensi, dan keamanan dalam transaksi. Fenomena tersebut menunjukkan adanya kesenjangan antara potensi teknologi dan kenyataan di lapangan. Beberapa faktor yang diduga memengaruhi adopsi QRIS adalah tingkat literasi digital, persepsi keamanan, dan loyalitas pelanggan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui secara empiris bagaimana ketiga variabel tersebut berpengaruh terhadap keputusan pelaku UMKM dalam menggunakan QRIS. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada 100 pelaku UMKM yang bergerak di sektor pariwisata di tiga kecamatan utama, yaitu Cilacap Selatan, Cilacap Tengah, dan Cilacap Utara. Analisis data dilakukan menggunakan regresi linier berganda melalui bantuan program SPSS. Hasil penelitian menunjukkan bahwa literasi digital tidak berpengaruh signifikan terhadap adopsi QRIS. Hal ini mengindikasikan bahwa pemahaman dan keterampilan digital pelaku usaha belum sepenuhnya menjadi faktor penentu dalam penggunaan QRIS. Sebaliknya, persepsi keamanan terbukti memiliki pengaruh positif dan signifikan, di mana semakin tinggi rasa aman yang dirasakan pelaku usaha terhadap sistem QRIS, semakin besar kecenderungan mereka untuk mengadopsinya. Loyalitas pelanggan juga berpengaruh positif dan signifikan, artinya dorongan dari pelanggan yang setia dapat memotivasi pelaku usaha untuk menyediakan layanan pembayaran non-tunai berbasis QRIS. Secara simultan, ketiga variabel ini mampu menjelaskan 58,3% variasi tingkat adopsi QRIS, sementara sisanya dipengaruhi oleh faktor lain di luar penelitian. Penelitian ini memberikan implikasi praktis bagi pemerintah daerah, Bank Indonesia, serta pelaku UMKM untuk lebih menekankan peningkatan rasa aman dan penguatan loyalitas pelanggan dalam upaya memperluas penggunaan QRIS.

Analysis of Determinants of the Human Development Index in Central Java: A Focus on Health, Education, Wages, and Unemployment jeane diana; Anggita Manumara; Iva Sofi Gunawati; Nimas Aulia Pambajeng Miftahunnajah; Shavira Aulia Zahra
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6982

Main Purpose - This study aims to identify the key determinants of the Human Development Index (HDI) in Central Java, with a focus on the roles of health, education, wages, and unemployment. Method - This study employs a quantitative approach using panel data from 35 districts/cities over the period 2017–2024. The analysis is conducted using panel data regression with the Fixed Effect Model (FEM), selected through Chow and Hausman tests to ensure robust estimation. Main Findings - The results reveal that education and wages serve as the primary drivers of HDI, with positive and significant effects. In contrast, health (proxied by outpatient health complaints) and unemployment exhibit negative and significant impacts, indicating structural constraints in healthcare quality and labor market performance. These findings suggest that improvements in human development are not solely driven by human capital accumulation but also depend on the effectiveness of socio-economic systems. Theory and Practical Implications - The findings reinforce human capital theory by emphasizing the need for integrated development across education, health, and labor sectors. Policy interventions should prioritize improving healthcare quality, aligning education with labor market demands, and promoting inclusive employment opportunities. Novelty - This study offers an empirical panel data approach at the district/city level, providing a more comprehensive understanding of the multidimensional relationship between socio-economic factors and HDI.

Understanding Generation Z’s Purchase Decisions for Premium Smartphones: Lifestyle, Financial Constraints, and Brand Image Nindhita Ajeng Widowati; Iva Sofi Gunawati
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2433

This study investigates the influence of lifestyle, financial constraints, and brand image on premium smartphone purchase decisions among Generation Z students, addressing the paradox of continued purchasing despite limited financial resources. Data were collected from 169 students meeting inclusion criteria and analyzed using Structural Equation Modeling via SmartPLS 4.0 to examine causal relationships among variables. The findings reveal that lifestyle, financial limitations, and brand image simultaneously exert significant positive effects on purchase decisions, with brand image emerging as the most influential factor, while financial limitations do not act as a strong barrier. The results suggest that Generation Z consumers prioritize social identity and lifestyle alignment over financial concerns when making premium purchase decisions. Implications for marketing include the importance of reinforcing brand perception, creating lifestyle-oriented campaigns, and leveraging social recognition as a motivator. These insights provide a more holistic understanding of consumption behavior in digital-native populations and can guide strategies to enhance engagement with young consumers in premium product markets.

Transformasi Cashless UMKM Kuliner: Pengaruh Manfaat, Keamanan Transaksi Dan Kemudahan Penggunaan QRIS dalam Mendukung Digitalisasi Sakna Tahta Farah Al Munir; Iva Sofi Gunawati
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bq1g1s48

Penelitian ini dilatarbelakangi oleh pesatnya adopsi sistem pembayaran digital QRIS pada pelaku UMKM, meskipun masih terdapat disparitas persepsi mengenai manfaat, kemudahan, dan keamanan yang memengaruhi minat penggunaannya. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, kemudahan penggunaan, dan keamanan terhadap minat penggunaan QRIS pada pelaku UMKM sektor kuliner di Kabupaten Pekalongan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 100 pelaku UMKM bidang kuliner di Kabupaten Pekalongan. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kemudahan penggunaan dan keamanan berpengaruh positif terhadap minat penggunaan QRIS, sedangkan persepsi manfaat berpengaruh negatif. Kemudahan penggunaan menjadi variabel yang paling dominan memengaruhi minat penggunaan QRIS. Temuan ini menunjukkan bahwa kemudahan dan keamanan merupakan faktor penting dalam mendorong adopsi pembayaran digital pada UMKM. Penyedia layanan pembayaran digital dan pemerintah perlu meningkatkan edukasi, menyederhanakan fitur, serta memperkuat sistem keamanan untuk memperluas penggunaan QRIS

Employee Well-Being di Era Digital Workplace: Tinjauan Literatur Sistematis tentang Kesehatan, Keterikatan, dan Produktivitas Pegawai Muhamad Nukha Murtadlo; Iva Sofi Gunawati; Inarotul Caturmufidarini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i6.12837

Digital transformation has driven significant changes in organizational work environments through the adoption of various digital technologies that support communication, collaboration, and flexible work practices. This transformation has led to the emergence of the digital workplace concept, which presents both opportunities and challenges for employee well-being. This study aims to systematically review previous research findings on employee well-being in digital workplaces and identify their implications for organizational performance and productivity. The study employed a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines. The literature search was conducted using various scholarly sources relevant to employee well-being, digital workplace, technostress, employee engagement, and work-life balance. Articles meeting the inclusion criteria were analyzed using a thematic analysis approach to identify the major themes emerging from the existing literature. The findings indicate that the success of digital transformation depends not only on technology adoption but also on an organization's ability to maintain and enhance employee well-being. Digital workplaces can improve flexibility, collaboration, and work efficiency; however, they may also create challenges such as technostress, digital fatigue, and blurred boundaries between work and personal life. Therefore, organizations should adopt a human-centered approach to create productive, healthy, and sustainable digital work environments that support both employee well-being and organizational outcomes.

Ancaman Fraud di Balik Digitalisasi: Seberapa Siap UMKM dengan Pengendalian Internal dan Literasi Digital Iva Sofi Gunawati; Muhamad Nukha Murtadlo; Erni Harlina Isdiati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i6.12839

The rapid development of digital technology has transformed the operational activities of Micro, Small, and Medium Enterprises (MSMEs), while simultaneously increasing the risk of fraud. Therefore, effective internal control and adequate digital literacy are essential to mitigate fraud risks. This study aims to examine the influence of internal control and digital literacy on fraud prevention among MSMEs in Boyolali Regency, Indonesia. A quantitative research approach with a survey method was employed. Data were collected through questionnaires distributed to 100 MSME owners selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that internal control has a positive and significant effect on fraud prevention, with a significance value of 0.003 (p < 0.05). Digital literacy also has a positive and significant effect on fraud prevention, with a significance value of 0.000 (p < 0.05). Simultaneously, internal control and digital literacy significantly influence fraud prevention, as indicated by an F-test significance value of 0.000, and explain 63.0% of the variance in fraud prevention (R² = 0.630). These findings suggest that strengthening internal control systems, supported by improved digital literacy, is an effective strategy for enhancing fraud prevention among MSMEs in the era of digital transformation.

Employee Well-Being di Era Digital Workplace: Tinjauan Literatur Sistematis tentang Kesehatan, Keterikatan, dan Produktivitas Pegawai Muhamad Nukha Murtadlo; Iva Sofi Gunawati; Inarotul Caturmufidarini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i6.12837

Digital transformation has driven significant changes in organizational work environments through the adoption of various digital technologies that support communication, collaboration, and flexible work practices. This transformation has led to the emergence of the digital workplace concept, which presents both opportunities and challenges for employee well-being. This study aims to systematically review previous research findings on employee well-being in digital workplaces and identify their implications for organizational performance and productivity. The study employed a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines. The literature search was conducted using various scholarly sources relevant to employee well-being, digital workplace, technostress, employee engagement, and work-life balance. Articles meeting the inclusion criteria were analyzed using a thematic analysis approach to identify the major themes emerging from the existing literature. The findings indicate that the success of digital transformation depends not only on technology adoption but also on an organization's ability to maintain and enhance employee well-being. Digital workplaces can improve flexibility, collaboration, and work efficiency; however, they may also create challenges such as technostress, digital fatigue, and blurred boundaries between work and personal life. Therefore, organizations should adopt a human-centered approach to create productive, healthy, and sustainable digital work environments that support both employee well-being and organizational outcomes.

Ancaman Fraud di Balik Digitalisasi: Seberapa Siap UMKM dengan Pengendalian Internal dan Literasi Digital Iva Sofi Gunawati; Muhamad Nukha Murtadlo; Erni Harlina Isdiati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i6.12839

The rapid development of digital technology has transformed the operational activities of Micro, Small, and Medium Enterprises (MSMEs), while simultaneously increasing the risk of fraud. Therefore, effective internal control and adequate digital literacy are essential to mitigate fraud risks. This study aims to examine the influence of internal control and digital literacy on fraud prevention among MSMEs in Boyolali Regency, Indonesia. A quantitative research approach with a survey method was employed. Data were collected through questionnaires distributed to 100 MSME owners selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that internal control has a positive and significant effect on fraud prevention, with a significance value of 0.003 (p < 0.05). Digital literacy also has a positive and significant effect on fraud prevention, with a significance value of 0.000 (p < 0.05). Simultaneously, internal control and digital literacy significantly influence fraud prevention, as indicated by an F-test significance value of 0.000, and explain 63.0% of the variance in fraud prevention (R² = 0.630). These findings suggest that strengthening internal control systems, supported by improved digital literacy, is an effective strategy for enhancing fraud prevention among MSMEs in the era of digital transformation.

PERILAKU KONSUMTIF MAHASISWA DALAM EKOSISTEM DIGITAL: FOMO DAN LIVE SHOPPING TIKTOK DENGAN MODERASI LITERASI KEUANGAN Azahratul Firdaussiyah; Iva Sofi Gunawati
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14 No 2 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar

AbstrakPerkembangan ekosistem digital telah mendorong perubahan perilaku konsumsi siswa yang semakin dipengaruhi oleh faktor psikologis dan stimulus digital. Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FoMO) dan Live Shopping TikTok Shop terhadap perilaku konsumtif siswa serta menguji peran Literasi Keuangan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 170 mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Semarang. Teknik analisis data menggunakan StructuralEquation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa FoMO (Î² = 0,507; p < 0,05) dan Live Shopping TikTok Shop (Î² = 0,240; p < 0,05) berpengaruh positif dan signifikan terhadap perilaku konsumtif siswa. Sebaliknya, Literasi Keuangan tidak berpengaruh signifikan (Î² = -0,062; p > 0,05) serta tidak mampu memoderasi hubungan antara FoMO dan Live Shopping terhadap perilaku konsumtif (p > 0,05). Temuan ini menunjukkan bahwa dorongan emosional dan stimulus digital lebih dominan dibandingkan kemampuan kognitif dalam pengambilan keputusan konsumsi. Dengan demikian, faktor psikologis dan digital menjadi penentu utama dalam membentuk perilaku konsumtif di era digital.Â AbstrakPerkembangan pesat ekosistem digital telah secara signifikan mengubah perilaku konsumsi mahasiswa, sehingga semakin dipengaruhi oleh faktor psikologis dan rangsangan digital. Penelitian ini bertujuan untuk menguji pengaruh Fear of Missing Out (FoMO) dan TikTok Live Shopping terhadap perilaku konsumsi mahasiswa, serta untuk menyelidiki peran moderasi literasi keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 170 mahasiswa dari Fakultas Ekonomi dan Bisnis, Universitas Negeri Semarang. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa FoMO (Î² = 0,507; p < 0,05) dan TikTok Live Shopping (Î² = 0,240; p < 0,05) memiliki pengaruh positif dan signifikan terhadap perilaku konsumsi. Sebaliknya, literasi keuangan tidak menunjukkan pengaruh signifikan (Î² = -0,062; p > 0,05) dan gagal memoderasi hubungan antara FoMO, live shopping, dan perilaku konsumsi (p > 0,05). Temuan ini menunjukkan bahwa pendorong emosional dan rangsangan digital lebih dominan daripada kemampuan kognitif keuangan dalam membentuk keputusan konsumsi. Oleh karena itu, faktor psikologis dan digital berperan sebagai penentu utama perilaku konsumsi di era digital.

Pengaruh Green Accounting, Environmental Performance, dan Leverage terhadap Profitabilitas dengan Firm Size sebagai Variabel Moderasi Dwi Putri Nadiatul Maula; Iva Sofi Gunawati
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5118

This study was conducted to examine the relationship between green accounting, environmental performance, and leverage on profitability with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study was motivated by increasing regulatory pressure and environmental sustainability demands on energy sector companies that have high environmental risks. This research employed a quantitative approach with an explanatory research design. The total observations consisted of 120 data obtained from 24 companies selected using purposive sampling techniques. Data analysis was carried out using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) u of EViews 12 software. The results indicate that the implementation of green accounting and environmental performance does not have a significant effect on company profitability. Meanwhile, leverage has a significant negative effect on company profitability. In addition, firm size is unable to moderate the effect of green accounting, environmental performance, and leverage on company profitability. Abstrak Penelitian ini dilakukan untuk menguji hubungan green accounting, environmental performance, dan leverage terhadap profitabilitas dengan firm size sebagai variabel moderasi pada perusahaan sektor energi yang tergabung dalam Bursa Efek Idonesia (BEI) periode 2020-2024. Penelitian ini dilakukan karena adanya peningkatan tekanan regulasi dan tuntutan keberlanjutan lingkungan pada perusahaan sektor energi yang memiliki risiko lingkungan yang tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian explanatory research. Jumlah observasi sebanyak 120 data dari 24 perusahaan yang diambil menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan analisis regresi data panel menggunakan model Fixed Effect Model (FEM) serta uji Moderated Regression Analysis (MRA) dengan menggunakan software Eviews 12. Hasil penelitian menunjukan bahwa penerapan green accounting, environmental performance, tidak berpengaruh signifikan terhadap profitabilitas perusahaan. Sedangkan leverage berpengaruh negatif signifikan terhadap profitabilitas perusahaan. Selain itu, firm size tidak dapat dapat memoderasi pengaruh green accounting, environmental performance, dan leverage terhadap profitabilitas perusahaan.

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