1 10 16 https://repository.horizon.ac.id/files/original/e7d6338ec25aaf7f0693ef8b4718dcb5.jpg a2cc5fdd4be5c2c92b4430cf4c605f77 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Cover Jurnal Keuangan dan Perbankan Universitas Merdeka Malang https://repository.horizon.ac.id/files/original/897d2c084b0ca889234045d634a689db.pdf c7f4bc596a342e3f8964cfd4d832838e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Board Characteristic and Financial Restatement Subject The topic of the resource A Board of directors; board of commissioners; overconfidence; financial restatements Description An account of the resource This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC. The population is all manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. Determination of the sample using the purposive sampling method. The number of samples used is 32 manufacturing companies or 96 observational data. This study using logistic regression to hypotheses testing. The results showed that two variables, namely female of BoD and independent of BoC, reduced the possibility of financial restatement. However, three other variables, including BoD overconfidence, BoD size, and BoC size, do not affect the possibility of financial restatement. Creator An entity primarily responsible for making the resource Ni Ketut Wahyu Utari, Ni Wayan Rustiarini, Ni Putu Shinta Dewi Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5883 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang A Board of directors; board of commissioners JURNAL NASIONAL AKUNTANSI overconfidence; financial restatements https://repository.horizon.ac.id/files/original/6d5b1dc883a75bf82a0841d3909cc78e.pdf 4555b291256dd7ef847e62cd996f0fa1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Board Structure Problem in Aviation Companies: The Relationship of Political Connection and Multiple Directorship on Firm Performance Subject The topic of the resource Aviation Industry; Firm Performance; Multiple Directorships; Political Connection. Description An account of the resource This study analyzes the relationship between the political connection and multiple directorships of aviation companies’ board members and their firm performance. This research will focus on companies in the aviation sector on a broader subsector than previous studies. It will help the shareholder of the aviation companies determine board structure policies and evaluate the implementations conducted so far. This research uses descriptive statistics and regression analysis for the panel data model. Moreover, this study uses a purposive sampling technique secondary data from the aviation company’s annual reports in the Asia continent for the 2016-2020 period. The results show that the multiple directorships negatively affect firm performance in aviation companies while the board’s political connections positively affect firm performance, measured by its Return on Equity (ROE). In contrast, the multiple directorships and political connections do not impact aviation companies' firm performance measured by their Return on Assets (ROA). Overall, this study in the Asia continent asserts the previous study where the political connection positively affects the airline’s firm performance in the US. The result can support the corporate governance practice of deciding board structure in the aviation sectors in Asia in terms of political connection and multiple directorships. Creator An entity primarily responsible for making the resource Marsya Chikita Lestari, Cynthia Afriani Utama Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5892 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Aviation Industry; Firm Performance JURNAL NASIONAL AKUNTANSI Multiple Directorships; Political Connection https://repository.horizon.ac.id/files/original/d088a6d47d894dfbb62b65ee11cc2cf2.pdf beeb131bcf5a68fe12f772c7075956c4 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang CSR Disclosures: Role and Relationship to Accounting Conservatism in Improving Earnings of Quality Subject The topic of the resource CSR Disclosure; Accounting Conservatism; Earnings Quality Description An account of the resource Several research issues argue, in general, companies that focus and are oriented towards the implementation of Corporate Social Responsibility (CSR). It is relative to accounting conservatism to suppress information asymmetry and/or anagerial opportunism to provide higher quality earnings information as a reflection of the actual condition of the company. This study was conducted to look at the effect of CSR disclosure on earnings quality by adding accounting conservatism as a mediating variable. This study uses path analysis techniques in 90 manufacturing companies for an observation period of 4 (four) periods from 2016 to 2019. The results of this study indicate that CSR disclosure influences Accounting Conservatism. Then, CSR affects earnings quality. Furthermore, earnings quality is influenced by accounting conservatism, and finally, CSR disclosure does not affect earnings quality according to accounting conservatism. CSR Disclosure, Accounting Conservatism, Earnings Quality. Creator An entity primarily responsible for making the resource Aspyan Noor, Ibnu Abni Lahaya, Indra Suyoto Kurniawan, Shally Najat, Syifa Azzahra Hafidz Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5030 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang CSR Disclosure; Accounting Conservatism; Earnings Quality JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/565fcceb4f042b695a70dfe565a3ae4b.pdf f486abdca8cdac80a4af4574adb9cdaa Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Diversification Strategy and Good Governance: Does It Affect Firm’s Leverage? Subject The topic of the resource Corporate Governance; Diversification strategy; Leverage Description An account of the resource This paper aims to analyze whether firm diversification affects firm leverage in developing countries. This research model is based on the agency theory view that focuses on diversification in leverage through good governance mechanisms. The data comes from 43 companies from 215 observation companies listed on the Indonesia Stock Exchange in the 2014–2018 period, supporting the co-insurance hypothesis; our findings suggest a positive effect of diversification on debt levels. Our findings show that cost advantages occur in diversified firms, including higher debt ratios in the firm’s capital structure. These effects are more substantial when firms have better corporate governance. These findings add value to the existing literature on the relationship between firm diversification, corporate management, and leverage and can be helpful for managers and policy-makers regarding the evaluation of diversification strategy and corporate governance implementations in Indonesia that has been widely studied. Creator An entity primarily responsible for making the resource Katiya Nahda, Azaria Lionara Rahmadana Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5758 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Corporate governance Diversification strategy; Leverage JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/b65461e4d869d3d6115c94e98bfc2cfd.pdf 922d822c7362a290ddfcac862cbdea46 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Financial Distress Prediction In Infrastructure, Utilities, And Transportation Sector Companies 2015-2020 Subject The topic of the resource Inflation; Financial Ratios; Financial Distress Description An account of the resource This research is based on financial distress or financial distress, which negatively impacts the company, marked by its inability to fulfill its obligations at maturity. This phenomenon can be an early warning related to further problems, and financial distress can be overcome by predicting as early as possible. This prediction is essential for management and company owners to anticipate potential bankruptcy. The formulations in this study include whether inflation affects predicting financial distress in companies in the Infrastructure, Utilities, and Transportation sectors listed on the IDX for the 2015-2020 period. And Whether the financial ratios (Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Return on Equity, Price Book Value) affects predicting financial distress in Infrastructure, Utilities, and Transportation sector companies listed on the IDX the 2015-2020 period. This study uses a quantitative approach and the type of associative research, and the source data is secondary data with a sample of 10 companies. The sampling technique used purposive sampling. Data processing in this study uses E-Views 9 with Panel Data Regression analysis techniques. This study can conclude that the variables of inflation, current ratio, price-book value, and total turnover significantly affect financial distress in the Infrastructure sector companies: utilities and Transportation. Meanwhile, the debt to equity ratio and return on equity variables did not substantially affect financial distress in the Infrastructure, Utilities, and Transportation sector companies in 2015-2020. Creator An entity primarily responsible for making the resource Mashudi, Risdiana Himmati, Id Fitria Rahayu Ardillah, Citra Sarasmitha Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5858 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Inflation; Financial Ratios; Financial Distress JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/5b1437e1b4c16ffa290633299a76a102.pdf 0bbb830cfee125bf5da870b967169b97 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Internal Factors Affecting Commercial Bank Lending: Symmetric and Asymmetric Effects of Macro-Level Data Evidence Subject The topic of the resource ARDL model; asymmetric effect; bank lending; bank performance; bank soundness Description An account of the resource The purpose of this study is to estimate the symmetric and asymmetric effects of internal factors on bank lending measured by loan to deposit ratio (LDR). The analysis model applies the Autoregressive Distributed Lag (ARDL) and nonlinear ARDL models. The data analyzed are monthly time series and cover the period of 2012M01 – 2020M06. The contribution of this research is the provision of empirical evidence of the asymmetric effect of internal bank performance on bank lending at the macro-level data. The results show that the non-performing loan (NPL) is a consistent and robust variable that has a negative effect on bank lending both in the short and long run, both symmetrically and asymmetrically. The capital adequacy ratio (CAR) positively affects bank lending when it decreases in the long run. Operating expense to operating income (OEOI) has a negative effect only in the short run, assuming symmetric and asymmetric effects. The liquid assets ratio (LAR) has a negative effect on bank lending when it increases both in the short and long run. The banking supervisory agency needs to consistently supervise and enforce regulations effectively related to bank soundness, especially those concerning increasing performing loans, strengthening the capital structure, and improving efficiency. Creator An entity primarily responsible for making the resource Arintoko Arintoko Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5760 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang ARDL model; asymmetric effect bank lending; bank performance; bank soundness JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/7dc88f09687d0453f982e6c7db437b2a.pdf 125f912c8a7ecec548c5df39937ab0b5 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Market Structure, Income Diversity, and Stability: Empirical Study of Banking Industry Indonesia Subject The topic of the resource Competition; Panzar Rosse; Diversification; Stability; Risk-Taking Description An account of the resource Banking as an intermediary institution has an essential role in the world of economy. Apart from providing financing to the real sector, banks currently still dominate the Indonesian financial system with an asset share of 77.25%. Based on the existing conditions, Indonesia's banking market is still dominated by several banks, especially in the BUKU 4 bank group. This is to indicate a bank of Indonesia is generally still facing relatively low competition. In addition, the large concentration makes it necessary for banks to divert their main activities by diversifying into non-traditional activities in carrying out their operations. This study aims to analyze how the market competition in Indonesia during the period 2014-2019 and examine the effect of competition and iversification income on stable banks. The panzer rosse model is used to analyze the market structure; for diversification, this research uses calculations with the Herfindahl Hirshman Index while stability uses two risk measures, namely NPL and Z Score, as a proxy for stability. The results show that, in general, the banking industry is under monopolistic competition. Competition has a significant effect on stability banks as measured through NPL risk, and this research supports the competition-fragility paradigm. A meanwhile, diversification income variables have not to effect on stability. Creator An entity primarily responsible for making the resource Hadi Satria Ganefi, Wita Juwita Ermawati, Dedi Budiman Hakim Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5887 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Competition; Panzar Rosse Diversification; Stability; Risk-Taking JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/17107a870dd5c38042832d27d1c4183d.pdf d6950188d3da05877f9793dc355a6355 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Related Party Transactions, Family Ownership, and Earnings Management in Indonesia Subject The topic of the resource discretionary accruals; earnings management; family ownership structure; related party transaction Description An account of the resource The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then anipulated by using accrual earnings management practices. Creator An entity primarily responsible for making the resource Levina Ulfa Subastian, Ari Kuncara Widagdo, Doddy Setiawan Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5778 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang discretionary accruals; earnings management family ownership structure; related party transaction JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/1a1c7c55cb17c9cdda8c3f30a89cc73a.pdf 481c1fa5fe30d4ec122dff8a29cb4341 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 25 No. 3 (2021) July 2021 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Effect of Benefits Offered and Customer Experience on Re-use Intention of Mobile Banking through Customer Satisfaction and Trust Subject The topic of the resource benefit offered; customer experience; customer satisfaction; mobile banking; re-use intention Description An account of the resource This study analyzes the effect of benefits offered and customer experience on the re-use of mobile banking through customer satisfaction and trust as mediating variables. This study involved 280 respondents who were selected by purposive sampling technique with predetermined criteria. Data were collected through a questionnaire distributed online. The analysis used is Structural Equation Modeling with LISREL version 8.80. The results show that benefits offered and customer experience have a significant effect on satisfaction. Satisfaction has a significant impact on trust and re-use intention, and trust significantly affects re-use intention. The managerial implication that can be implemented in the company is to maintain deeper Islamic features and social, collaborate with fintech, Improved network quality, and capacity, and continue to innovate mobile banking features. Creator An entity primarily responsible for making the resource Defni Febrian, Megawati Simanjuntak, Nur Hasanah Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5879 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2021 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang benefit offered; customer experience customer satisfaction; mobile banking; re-use intention JURNAL NASIONAL AKUNTANSI