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Luky Patricia Widianingsih
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Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Published by Universitas Ciputra Surabaya
ISSN : 26865505     EISSN : 26864479     DOI : https://doi.org/10.37715/jaef
Core Subject : Economy,
Economics, Econometrics & Finance
Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. Social and environmental accounting. Entrepreneurship (intrapreneurship, social entrepreneurship, accounting or finance issues in start-up, family business, etc). Financial Technology (digital banking, online/digital insurance, peer-to peer lending, crowdfunding etc.).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 65 Documents
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Meta-Analysis: The Relationship between Financial Literacy and Investment Decisions: English Yunus, Michael Gregory; Tanesia, Cindy Yoel
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6209

Abstract

Financial literacy is the important element in healthy personal financial management, especially with the increasing accessibility of various investment products and instruments in Indonesia. Financial technology development, banking system digitalization, and retail investor growth are pushing the improvement for adequate financial literacy. However, the level of financial literacy in Indonesia is relatively considered low, especially among young generations and people living outside the urban areas. Financial literacy affects individuals’ investment decisions, and thus, the low level of financial literacy may affect the quality of their investment decision. This study conducted a meta-analysis of 57 empirical studies to examine the relationship between financial literacy and investment decisions. Using comprehensive meta-analysis v3 software, this study calculated the summary of correlation, examined the heterogeneity between studies, and evaluated the possibility of publication bias. Meta-analysis results showed the positive relationship between financial literacy and investment decision with correlation of 0.357. The high heterogeneity indicated that the effectiveness of financial literacy is influenced by respondent characteristics and measurement methods used in each study. The findings provide a strong scientific basis for a more effective and segmented financial literacy program development according to the various needs of Indonesian citizens. Financial literacy education programs need to consider social context and investment experience for optimal results.
Digital Transformation in Micro, Small, and Medium Enterprises: Accounting Information Systems and Digital Marketing Driving Financial Performance Burhanuddin, Fia Fauzia; Sharon, salmah; Basir, Mustika Kusuma; Syam, Asriah; Monalisa
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6251

Abstract

This study examines the influence of Accounting Information Systems (AIS) and digital marketing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Takalar Regency, South Sulawesi. Digital transformation has become an essential strategy for enhancing MSME competitiveness, yet many rural enterprises still face barriers in adopting financial and marketing technologies. Grounded in signaling theory, AIS and digital marketing are viewed as strategic signals that reflect transparency, accountability, and innovation within MSME operations. Using a quantitative research approach, data were collected through questionnaires distributed to 104 MSME respondents who have operated for at least two years and utilize both financial recording and digital promotion methods. Data analysis was performed using multiple linear regression with SPSS version 26. The results indicate that AIS positively and significantly affects financial performance Demonstrating that accurate and timely financial reporting improves managerial decision-making and operational efficiency. Digital marketing also shows a positive and significant effect, suggesting that effective use of online platforms enhances sales growth and customer engagement. Together, both variables explain the variation in financial performance Indicating a strong synergistic impact. This study contributes to the literature on MSME digital transformation and provides practical implications for policymakers and local governments to strengthen training, infrastructure, and technological adoption in rural business development. 
Determinants of Carbon Emission Disclosure in State-Owned and Private Enterprises Riyono, Kenley Maccauley; Stanley, Nicklaus; Widianingsih, Luky Patricia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6463

Abstract

This study aims to provide empirical evidence on the determinants of CED, with total carbon emissions as a moderating variable in state-owned and private enterprises. The method used is moderate regression analysis. The results of this study indicate that there is no single determinant that has a significant effect on CED in state-owned enterprises. However, total carbon emissions interact with board size in relation to CED. In private enterprises, CEO narcissism, capital expenditure, and media exposure has a significantly positive effect on CED, with total carbon emissions interacting only with capital expenditure. Foreign CEOs have a significant negative effect on CED, interacting with total carbon emissions. Board size, female CEO presence, and productivity do not have a significant impact on CED. The findings provide guidance for management on factors to enhance CED while supporting greater transparency and accountability in enterprises. This helps address carbon emissions in Indonesia to support a green and blue economy.
Digital Transformation and Corruption Control: Unveiling the Paradox of Cybersecurity in Global Governance Chang, Nicholas
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6484

Abstract

This study examines the association between digital transformation, represented by blockchain, e-government, and cybersecurity, and corruption, proxied by the Corruption Perceptions Index (CPI), within the framework of good governance and Sustainable Development Goal 16. Using a quantitative approach, this study analyzes secondary data from 23 countries characterized by relatively high levels of blockchain adoption. Multiple linear regression analysis was employed using SPSS version 27. The results indicate that blockchain and e-government are positively and significantly associated with CPI, suggesting that higher levels of digital readiness tend to coincide with lower perceived corruption within the sample. E-government shows the strongest association within the model, which is consistent with its potential relevance to transparency, accountability, and public service efficiency. In contrast, cybersecurity is negatively and significantly associated with CPI, indicating that stronger cybersecurity capacity does not necessarily correspond to lower perceived corruption and may reflect tensions between control and transparency when not supported by appropriate governance frameworks. These findings suggest that digital transformation alone is insufficient to combat corruption. Its effectiveness depends on alignment with good governance principles, particularly transparency and accountability. This study contributes by providing an integrated perspective on digital transformation and offers implications for policymakers in designing balanced digital governance strategies.
Digital Payment Revolution and the Velocity of Money: Does the Classic Inflation Model Still Hold? Boediono, Philipo
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6496

Abstract

The unprecedented proliferation of electronic money (e-money) in Indonesia has fundamentally altered the transactional landscape, raising a critical yet underexplored question: has the digital payment revolution destabilized the classic relationship between money velocity and inflation? This study investigates the long-run and short-run dynamics between e-money transaction volume, inflation, and the velocity of money in Indonesia over the period 2011-2023, employing the Autoregressive Distributed Lag (ARDL) bounds testing approach. Annual data on nominal GDP, M2 money supply, e-money transaction values, and consumer price inflation were sourced from Bank Indonesia and the Indonesian Central Bureau of Statistics (BPS). Augmented Dickey-Fuller (ADF) unit root tests confirm that all variables are integrated of order one, I(1), making the ARDL framework appropriate. The Bounds F-test yields a statistic of 15.343, decisively exceeding the 1% critical upper bound, confirming a stable long-run cointegrating relationship. Results reveal a significant positive short-run effect of e-money on velocity but a negative long-run multiplier, suggesting that the rapid expansion of the digital monetary base ultimately depresses velocity, a phenomenon we term the “digital shadow of money.” Inflation exhibits a statistically insignificant role in both the short and long run, challenging the applicability of the classical quantity theory of money in Indonesia's digitizing economy. The CUSUM stability test confirms structural stability. These findings carry substantial implications for monetary policy design, particularly regarding the adequacy of conventional money supply targeting in an era of digital financial transformation.

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