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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Mulyati, Santi Dwi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Integrasi Digital Financial Literacy dalam Model Penerimaan Teknologi (Tam/Utaut2) Terhadap Adopsi QRIS Mulyati, Santi Dwi; Munandar, Agus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.10881

Abstract

This study analyzes the integration of Digital Financial Literacy (DFL) has been incorporated in technology acceptance models especially the Technology Acceptance Model (TAM) and UTAUT2 and its effects on the acceptance of the Quick Response Code Indonesian Standard (QRIS) in developing countries. The review was performed with the Systematic Literature Review (SLR) method using analyzing 25 peer-reviewed articles that were published in 2019-2025 in accordance to the principles of PRISMA to advance the transparency of the selection, assessment, and synthesis. The results indicate that DFL is a major determinant resulting in the enhancement of perceived usefulness (PU), perceived ease of use (PEOU), trust, and risk awareness, hence escalating intention and actual behavior of user to adopt QRIS. DFL also supports important UTAUT2 variables, such as social influence, facilitating conditions, and habit. Moreover, the use of QRIS also leads to the digitalization of accounting by means of automated recording of transactions, better audit trail and financial reporting that is more efficient. However, the existing literature would be biased towards the behavioral intention as opposed to actual application in digital accounting practices, especially among micro, small, and medium enterprises (MSMEs). Altogether, DFL can be defined as a highly crucial facilitator of the adoption of digital payments and a driver of the modern accounting shift in the digital world.
Pengaruh Net Profit Margin dan Total Asset Turnover terhadap Nilai Perusahaan, Dimoderasi oleh Earning Per Share Caroline, Natalia; Mulyati, Santi Dwi; Sinaga, Aprildawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.11427

Abstract

                This study investigates the effects of Net Profit Margin (NPM) and Total Asset Turnover (TATO) on firm value, with Earnings Per Share (EPS) as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Firm value is measured using the Price-to-Book Value (PBV) ratio as a market-based indicator. A quantitative explanatory research design is employed using 120 observations from 24 companies over five years, using panel data regression with Moderated Regression Analysis (MRA) and robust standard errors. The results that NPM has a significant negative effect on PBV, whereas TATO has a significant positive effect. EPS does not have a significant direct effect on PBV, but it moderates the relationship between NPM and firm value. In contrast, EPS does not moderate the effect of TATO on PBV. These findings indicate that, in the transportation sector, investors place greater emphasis on asset utilization efficiency, while profit margins are more highly valued when they translate into higher earnings per share.
Co-Authors Agus Munandar Caroline, Natalia Sinaga, Aprildawati