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All Journal Dinamika Pendidikan Infestasi Jurnal Ekonomi Syariah Teori dan Terapan At-Taqaddum International Journal of Islamic Economics and Finance (IJIEF) Syi'ar Iqtishadi Jurnal ULTIMA Accounting EKONOMIKA SYARIAH : Journal of Economic Studies IJISH (International Journal of Islamic Studies and Humanities) Tasharruf: Journal Economics and Business of Islam Reviu Akuntansi dan Bisnis Indonesia Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Administrasi Kantor Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Kunuz: Journal of Islamic Banking and Finance Jurnal Cendekia Keuangan EKONOMIKA SYARIAH : Journal of Economic Studies J-ISCAN : Journal of Islamic Accounting Research Riset Akuntansi dan Keuangan Indonesia IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Ekonomi, Manajemen, Akuntansi Aktsar: Jurnal Akuntansi Syariah
Annisa Fithria
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Pengaruh Sikap Keuangan, Literasi Keuangan dan Penggunaan E-Wallet terhadap Perilaku Manajemen Keuangan Nadia Nadia; Annisa Fithria
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16187

Abstract

Perkembangan teknologi finansial yang semakin pesat serta tingginya penggunaan e-wallet di kalangan mahasiswa menuntut adanya kemampuan pengelolaan keuangan yang baik. Kondisi ini menunjukkan bahwa kemudahan akses terhadap layanan pembayaran digital dan pengetahuan keuangan tidak selalu menjamin individu mampu mengelola keuangan secara efektif. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh sikap keuangan, literasi keuangan, dan penggunaan e-wallet terhadap perilaku manajemen keuangan mahasiswa di Yogyakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Data primer diperoleh melalui penyebaran kuesioner berskala Likert kepada responden yang dipilih menggunakan teknik purposive sampling, kemudian dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial hanya literasi keuangan yang berpengaruh positif dan signifikan terhadap perilaku manajemen keuangan mahasiswa, sedangkan sikap keuangan dan penggunaan e-wallet tidak menunjukkan pengaruh yang signifikan secara individu. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh terhadap perilaku manajemen keuangan. Temuan ini menegaskan bahwa literasi keuangan menjadi faktor utama dalam menentukan kualitas pengelolaan keuangan mahasiswa, sehingga pemahaman keuangan yang baik lebih penting dibandingkan sekedar pemanfaatan teknologi pembayaran digital dalam membentuk perilaku pengelolaan keuangan yang bertanggung jawab.
Pengaruh Fear of Missing Out, Literasi Keuangan, dan Modal Minimal terhadap Minat Investasi Mahasiswa Fatchatun Nadwa Aulia; Annisa Fithria
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16188

Abstract

Pasar modal menjadi salah satu alternatif investasi, namun tingkat partisipasi masyarakat Indonesia masih relatif rendah. Mahasiswa memiliki potensi besar sebagai investor muda karena akses informasi dan teknologi yang luas. Minat investasi mahasiswa dipengaruhi oleh berbagai faktor, baik psikologis maupun rasional. Penelitian ini menguji sejauh mana Fear Of Missing Out, literasi keuangan, dan modal minimal mempengaruhi minat investasi mahasiswa di Yogyakarta. Dengan pendekatan kuantitatif terhadap 92 responden melalui purposive sampling. Hasil studi menunjukan bahwa FOMO tidak berpengaruh terhadap minat investasi, temuan ini mengindikasikan bahwa trend sosial tidak cukup kuat dalam membentuk niat mahasiswa untuk berinvestasi. Disisi lain, pemahaman literasi keuangan yang baik dan persepsi modal awal yang minimal memiliki pengaruh terhadap minat berinvestasi mahasiswa.
Investigating the Impact of Accountability, Religiosity, and Waqf Literacy on Community Interest in Cash Waqf Suci Nurjanah; Annisa Fithria
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2024.6.1.20896

Abstract

Purpose - According to Government Regulation Number 28 of 1977 Article 1 (1), waqf is a legal act by an individual or legal entity that separates a portion of their wealth in the form of land and dedicates it for worship purposes or other public interests in accordance with Islamic teachings. The potential for waqf in Indonesia is estimated to reach 180 trillion. In 2022, there was an increase amounting to 1.4 trillion rupiah compared to the proceeds from cash waqf from 2018 to 2021, which stood at 855 billion rupiah. This research aims to analyze the impact of accountability, religiosity, and waqf literacy on the cash waqf interest of the community.Method - A sample of 102 respondents was obtained using the convenience sampling technique. The data analysis technique in this study is multiple linear regression analysis.Result - This research yields findings indicating that accountability and religiosity positively and significantly influence the community's interest in participating in cash waqf. Conversely, waqf literacy exhibits an insignificant impact on the community's interest in engaging in cash waqf.Implication - This study uses information collected from muslim communities in Indonesia to assess their interest in cash waqf.Originality - This study provides insights into the significance of accountability disclosure by waqf institutions and the level of religiosity in influencing an individual's interest in engaging in waqf activities. The results of this research can serve as a foundation for academics, waqf institutions, and government entities to enhance waqf literacy among the public. This effort is crucial for the continued growth and optimization of waqf potential in Indonesia.
Accounting Standards and ESG Disclosure: Evidence from Global Banks Annisa Fithria; Rintan Nuzul Ainy; Andreas Vernando; Nabila Na'ma Aisa; Surya Darma
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33901

Abstract

This study investigates the relationship between the adoption of international accounting standards and environmental, social, and governance (ESG) disclosure in the global banking sector using a panel dataset of 576 banks from 62 countries over the period 2009–2023. The empirical results show that the adoption of international accounting standards, particularly IFRS, is positively associated with ESG disclosure among global banks. Additional analyses indicate that the effect of accounting standards is stronger for environmental and social disclosure than for governance disclosure. The results also suggest that major global events, including the Paris Agreement and the COVID-19 pandemic, are associated with increased ESG disclosure. This study contributes to the literature by providing cross-country evidence on the relationship between accounting standards and ESG disclosure in the banking sector, extending prior research that primarily focuses on single-country settings. The findings highlight the broader transparency effects of international financial reporting frameworks and provide implications for regulators and policymakers seeking to strengthen sustainability reporting and promote sustainable finance. 
The Effect of Implementing Good Corporate Governance on the Profitability and Financing Risk of Sharia Commercial Banks Fenny Dewi Yuliani; Annisa Fithria
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 6 No. 1 (2022): January - June 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i1.4863

Abstract

The concept of good corporate governance (GCG) is based on agency theory which is expected to reduce conflicts of interest between agents and principals that can occur in every company, including sharia banks. This situation was realized by the Bank of Indonesia, which then issued a policy that emphasized the need for applying GCG in Bank Indonesia Regulation, namely PBI Number 11/33/PBI/2009. This study examines the effect of applying GCG on profitability and financing risk at the Sharia Commercial Bank in Indonesia. The application of GCG is measured using a composite value self-assessment GCG. Profitability is measured by the ratio of ROA and ROE, while the ratio of NPF measures financing risk. This study uses secondary data, namely annual and GCG implementation reports from 2010 to 2019, published on each official website of Sharia Commercial Bank. Based on the purposive sampling method, 8 of Sharia Commercial Bank ware sampled in this study with a total of 80 observations. Data analysis techniques use panel data regression analysis. The results showed that the application of GCG had a negative and significant effect on profitability measured by ROA and ROE ratios and had a significant positive effect on financing risk measured by the NPF ratio.
Co-Authors Ambar Anisa Mulya Andreas Vernando Anna Kania Widiatami Dian Agustina Dian Agustina Dian Agustina Fahreza, Irgi Anggi Fatchatun Nadwa Aulia Fenny Dewi Yuliani Ida Nur Aeni, Ida Nur Indarti Diah Palupi Indriyani Indriyani Irgi Anggi Fahreza Khamainy , Arief Hidayatullah Mahfud Sholihin Marwasari, Erni Melita Puji Pramudani Mira Bela Sartika Moh Husain Ohoirenan Mulya, Ambar Anisa Nabila Na'ma Aisa Nada Shafiyyah Nadia Nadia Novi Ismiatun Chasanah Nurjanah, Suci Octaviani, Irma Ohoirenan, Moh Husain Pertiwi Dias Sumaningrum Rafida, Anisa Rintan Nuzul Ainy Rofiul Wahyudi Sartika, Mira Bela Sartini Sartini Suci Nurjanah Sulistiawati Sulistiawati Surya Darma Surya Darma Sutriawati Sutriawati Wahyudi, Rofiul Wardiwiyono, Sartini Watulfa, Dwi Chintia Yohana, Denny