Jurnal Manajemen Perbankan Keuangan Nitro

MITIGATING QR-PHISHING RISKS IN INDONESIAN DIGITAL PAYMENTS THROUGH SECURITY BEHAVIOR INTENTIONS SCALE

Mozes Haryanto Baottong — 2025-09-09

This study aims to analyze the role of user awareness in mitigating the risk of quishing (QR phishing) in QR code-based digital transactions. The primary focus of this study is to examine whether user awareness acts as a mediating variable that strengthens the influence of user behaviors, such as password management, software updates, and device security practices, on quishing risk mitigation. This study used a quantitative approach using the Structural Equation Modeling (SEM) method to analyze the relationship between variables. Data was collected through an online survey involving 400 active QR code users in Indonesia. The results indicate that user awareness plays a significant role in enhancing quishing risk mitigation, both directly and through influencing user behavior. Good password management, regular software updates, and good device security practices have a positive effect on quishing risk mitigation, and this influence is further strengthened by user awareness. Furthermore, the results also reveal that increased user awareness can directly reduce their vulnerability to quishing attacks. The practical implication of these findings is the importance of digital security education programs that can increase user awareness of Quishing threats. Financial institutions, especially Bank Indonesia, and digital payment service providers can utilize these results to design policies that focus on increasing digital security awareness for users. Academically, this study adds to the understanding of the relationship between user awareness, user behavior, and Quishing risk mitigation in the context of QR Code-based digital payment systems, as well as contributing to the cybersecurity literature in the digital transaction sector.

THE EFFECT OF DIGITAL SERVICES ON PENSION PARTICIPANTS' SATISFACTION WITH USER EXPERIENCE AND PERCEIVED VALUE AS MEDIATING VARIABLES AT PT ASABRI (Persero) PALU BRANCH.

Maryanita Maryanita — 2025-07-31

This study aims to examine the effect of digital services on pension participants' satisfaction with user experience and perceived value as mediating variables at PT ASABRI (Persero) Palu Branch. The research was conducted over one month, from May to June 2025.

The population in this study includes all pension recipients at PT ASABRI Palu Branch, while the sample consists of 100 respondents selected using the Slovin method. Data analysis was carried out using the Smart PLS method.

The results of this study indicate that (1) Digital Services have a positive and significant effect on Participant Satisfaction, (2) Digital Services have a positive and significant effect on User Experience, (3) Digital Services have a positive and significant effect on Perceived Value, (4) User Experience has a positive and significant effect on Participant Satisfaction, (5) Perceived Value has a positive and significant effect on Participant Satisfaction, (6) Digital Services have a positive and significant effect on Participant Satisfaction through User Experience, and (7) Digital Services have a positive and significant effect on Participant Satisfaction through Perceived Value.

THE ROLE OF FOOD DELIVERY APPLICATIONS IN INCREASE MSME SALES IN TAMALANREA DISTRICT

Fadliyani Nawir — 2025-08-04

This research aims to examine the role of food delivery applications in increasing the sales of Micro, Small, and Medium Enterprises (MSMEs) in Tamalanrea District. The main focus of this study is to understand how digital food delivery services like GoFood and GrabFood can help MSME actors expand their market reach and encourage business growth amidst a shift in consumer behavior toward application-based services.

The method used in this research is a qualitative approach with a case study method, and the analysis is conducted inductively, by identifying general patterns from field data to obtain a more comprehensive and contextual understanding of the phenomenon being studied.

The results show that food delivery applications have a significant impact on the growth of MSME sales. These applications are considered effective in supporting the digitalization of MSMEs, increasing competitiveness, and encouraging business adaptation toward a more professional and modern direction.

ANALYSIS OF THE IMPLEMENTATION OF THE ISTISHNA’ CONTRACT IN THE SALE OF ALUMINUM CABINETS TO ENHANCE CUSTOMER SATISFACTION

Eliya Ramadhani — 2025-07-31

This study aims to analyze the implementation of the istishna' contract in the aluminum cabinet buying and selling business and its impact on customer satisfaction at the Edi Aluminum Store in Lamurukung Village, Tellu Siattinge District. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The results of the study indicate that the implementation of the istishna' contract in this store has been carried out in accordance with sharia principles, marked by an agreement between the seller and customer regarding the specifications of the goods, price, and completion time. Although the contract is carried out verbally, proof of the transaction is still available and is a form of responsibility of the seller for the order. The production process runs according to the agreement, and the quality of the product meets customer expectations. This has positive implications for high levels of customer satisfaction, reflected in the desire to reorder and provide recommendations to others. This study is expected to be a reference for business actors in implementing the istishna' contract as a strategy to increase customer satisfaction in sharia-based businesses

ANALYSIS OF THE RELATIONSHIP BETWEEN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICES AND INVESTMENT DECISION-MAKING (A Literature Review Study)

Rafi Fadhlurrahman — 2025-05-15

This study analyzes the influence of strategy implementation on competitive advantage through a Systematic Literature Review (SLR) using the PRISMA approach (methodological keyword). Based on an analysis of 30 articles indexed in Scopus and Emerald (2018–2025), findings show that 96.7% of studies support the positive impact of strategy implementation when it meets the VRIO criteria (valuable, rare, inimitable, organized) from the Resource-Based View (RBV) theory (theoretical keyword). The dominance of RBV (8 out of 30 articles) confirms that unique internal resources such as digital capabilities and service innovation are key drivers of competitive advantage in the manufacturing and digital economy sectors (contextual keyword). Major challenges include the strategy implementation gap (planning-execution discrepancy) and organizational resistance, particularly among SMEs. This study also integrates the perspective of dynamic capabilities (sensing, seizing, reconfiguring) to address the dynamics of disruptive markets. Practical implications include recommendations for companies to adopt data-driven strategic management systems and ecosystem-based collaboration (ecosystem strategy). Academically, this research enriches the literature with a multidisciplinary synthesis and a future research agenda on strategic adaptation in emerging economies.

THE IMPACT OF CARBON EMISSION DISCLOSURE ON CORPORATE REPUTATION AND FINANCIAL PERFORMANCE

Citra Triasma — 2025-05-15

This study examines the impact of carbon emission disclosure on corporate reputation and financial performance. Carbon emission disclosure is considered a form of transparency and accountability of companies towards environmental issues, which can indirectly influence the company’s image and financial performance. Using a qualitative approach with a literature review method, this research collects and analyzes several secondary sources from international journals, books, and reports from relevant institutions. The analysis results indicate that carbon emission disclosure, when conducted transparently and comprehensively, can enhance a company's reputation by strengthening stakeholder trust and consumer loyalty. On the other hand, such openness encourages companies to optimize operational efficiency, reduce costs, and attract investment, thus contributing positively to long-term financial performance. These findings highlight the importance of integrating carbon emission disclosure into business strategies as a risk management tool and an effort to enhance corporate sustainability.

THE INFLUENCE OF STRATEGY IMPLEMENTATION ON COMPETITIVE ADVANTAGE

Hendri Ka Utama — 2025-05-15

MANAGEMENT ACCOUNTING PRACTICES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW ON POSITIVE OUTCOMES AND NEGATIVE OUTCOMES

Zuardiansyah Adi Purnama — 2025-05-15

This article presents a systematic review of the development of management accounting practices (MAPs) in the public sector through an analysis of 29 Scopus-indexed articles from high-impact journals (Q1 and Q2) published between 2020 and 2024. The research findings reveal that the implementation of MAPs has contributed to increased transparency through Integrated Reporting and operational efficiency using techniques such as Activity-Based Costing. However, its implementation still faces various challenges, including financial statement manipulation, privacy issues, and resistance to change. This review also identifies a diversity of theories underlying MAPs research, such as New Public Management, Institutional Theory, and Stakeholder Theory. The study provides academic contributions by synthesizing recent findings and offers practical recommendations for stakeholders in the public sector.