2 10 16 https://repository.horizon.ac.id/files/original/de3f87d1d8e55fdefdd04d5ba8b9ff8b.pdf 24158479693ba46bf9459c52d268661a 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. 4 (2021) October 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 Mobility Service Applications to Facilitate Better MSME Financial Performance Subject The topic of the resource Education Level; Accounting Information Systems; MSME Financial Performance; Mobility Service Applications Description An account of the resource Mobility service applications widely used by MSMEs during the Covid-19 pandemic include those offered by Go-Jek and Grab (Paath. et al. l, 2019). Based on field observations of MSME merchants, there was a rise in the use of Go-food and other applications during the Covid-19 pandemic, owing to social distancing circumstances and limitations on communal activities. The purpose of this research is to determine the impact of education level and the use of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs), as well as the effect of the use of mobility service platforms as a moderating variable. In the study, the Mobility Service Applications that assist MSME business operations are Gojek and Grab. This is a quantitative study using data collected through questionnaires and surveyed 167 MSMEs. Data processing is MRA analysis. According to the findings, as a moderating variable, the mobility service platform substantially impacted financial performance. The study’s findings also indicate that a high level of education and the use of an adequate accounting information system may help MSMEs improve their financial performance. Through information technology systems, mobility service applications, including transportation services, may help MSME traders improve their financial performance by using different applications, operating systems, and networks to share information. The study findings are helpful to the success of the government’s MSME digitalization initiative, particularly the Ministry of Cooperatives and MSMEs. Creator An entity primarily responsible for making the resource Elok Nur Jannah, Diana Zuhroh, Parawiyati Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5222 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 October 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 Education Level; Accounting Information Systems JURNAL NASIONAL AKUNTANSI MSME Financial Performance; Mobility Service Applications https://repository.horizon.ac.id/files/original/45b1ef3d3eb242773d4ccea5ad607a0f.pdf 8a36e07f78e3114e5a398b6d5ccc3c37 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. 4 (2021) October 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 Tax Avoidance On Firm Value With Tax Expert As Moderating Variables Subject The topic of the resource financial accounting; the value of the company; tax evasion; taxation; tax expert JEL: D13, I31, J22* Description An account of the resource The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow along with the increase in company profits. Tax, which is an element of development, is seen by companies as one of the factors that determine the company's value. This is a consideration for companies to behave in tax avoidance or not. This study tries to analyze the relationship between tax avoidance by the entity and its firm value and the extent to which the tax expert influences both of these. This study provides several conclusions, i.e., tax avoidance has a negative effect on firm value. These results contradict the initial testing hypothesis where tax avoidance has a positive impact on firm value. The moderating influence, tax experts, don't affect the relationship between tax avoidance and firm value. Creator An entity primarily responsible for making the resource Ian Nurseto, Agus Bandiyono Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5563 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 October 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 financial accounting; the value of the company JURNAL NASIONAL AKUNTANSI tax evasion; taxation; tax expert JEL: D13, I31, J22* https://repository.horizon.ac.id/files/original/dac0b772f0e85d7fcc22ddd8dd8c841b.pdf 39f240141a6534e3e29dbf278a3d34f2 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. 4 (2021) October 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 Investment Intention Among Indonesian Millennials via Peer-to-Peer Lending Applications Subject The topic of the resource Investment intention; Millennials; P2P lending; Perceived risk; Trust JEL: G20, G41, O33 Description An account of the resource This study analyzes the factors influencing millennial investment intentions via Peer-to�Peer (P2P) lending applications through trust and perceived risk. This research was conducted by respondents who were selected using non-probability sampling, with the criteria that they had never used a P2P lending application and were born in 1982 to 2000. An online questionnaire gathered the data analysis using Structural Equation Modeling (SEM) with LISREL. The study results found that perceived reputation, perceived structural assurance, and trust had a significant effect on perceived risk. In contrast, financial literacy and perceived information quality are not. Next, relative advantage perceived reputation and perceived information quality significantly affect trust. Meanwhile, perceived structural assurance is not. Furthermore, perceived risk and trust have a significant effect on investment intention. However, perceived risk is more vital in mediating investment intention via P2P lending than trust. The organizers have discussed the managerial implications to consider increasing the number of potential investors, especially the millennial generation. Creator An entity primarily responsible for making the resource Nandike Ayudiah Poeteri, Megawati Simanjuntak, Nur Hasanah Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6352 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 October 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 Investment intention; Millennials JURNAL NASIONAL AKUNTANSI P2P lending; Perceived risk Trust JEL: G20, G41, O33 https://repository.horizon.ac.id/files/original/5249c204191093fb00e7466048ed7c5c.pdf 5c670f224b899743461952bc6ba33c65 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. 4 (2021) October 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 Safety Threshold of Vietnam's Banks During Covid-19 Subject The topic of the resource Banking stress test; credit risks; COVID-19; capital adequacy ratio; non-performing loans; safety threshold Description An account of the resource Using the stress test, we measured the Comercial banks' withstand under pressure caused by the outbreak of COVID-19, which led to a freeze of the real estate market, a fall of the stock market, and an increase of non-performing loans (NPLs). The findings show positive and hopeful signs. Even though the real estate and stock markets fell by 40%, resulting in a significant devaluation of the banks' loan collaterals, banks do not need to supplement provisions for credit risk. The high number of NPLs, which lead to increased provisioning, erodes net earnings, reducing the capital adequacy ratio (CAR). Banks can still meet both the 9% minimum CAR requirement and the 3% maximum NPL requirement. The study also identifies the maximum safety threshold of the Vietnamese banking system, which averaged up to a 50% increase in NPLs. Two of the country's top 10 banks are even able to maintain a CAR greater than 9% and an NPL ratio below 3%, although NPLs increase to 450% and 215% compared to these before the shock, respectively. Creator An entity primarily responsible for making the resource Pham Thi Thanh Xuan, Nguyen Duc Trung, Ho Huu Tin, Le Thi Thanh Huyen Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5929 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 October 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 Banking stress test; credit risks; COVID-19 capital adequacy ratio; non-performing loans; safety threshold JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/53f18cb4b7536439a176fb734c2c74cd.pdf fe49946ed0e16a8182998bae09f3d560 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. 4 (2021) October 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 Sharia Risk of Government-Owned Islamic Rural Banks during COVID-19 in Indonesia Subject The topic of the resource Islamic Banking; Islamic Rural Bank; Non-halal Income; Ownership Structure; Sharia Performance; Sharia Risk Description An account of the resource This study examines the effect of government ownership on the sharia risk of Islamic rural banks using all publicly available data of 156 BPRSs from 23 provinces in Indonesia. This research uses a quantitative method with secondary data obtained from the Financial Services Authority (OJK). Regressions using panel data regressions are employed to analyze the relationship between government ownership and sharia risk. Non-halal income is employed to measure the sharia risk between 2019 Q4 and 2020 Q3, representing the timeline before and during COVID-19. In all models and periods, the results found a significant positive effect of government ownership variables on non-halal income. However, the degree decreases during the COVID-19 pandemic. It reveals that government-owned Islamic rural banks are found to have lower non-halal income during the pandemic. We also find that more significant firms with higher leverage tend to have higher non-halal income. This study is expected to contribute to the still thin literature on sharia risk, especially in the context of Islamic rural banks in Indonesia. Results will have implications to the regulator to assure the sharia compliance of the Islamic finance industry. This is essential to gain trust from the Islamic society, which is concerned about the observance of Islamic banks. Creator An entity primarily responsible for making the resource Riza Zahrotun Nisa, Yunieta Anny Nainggolan, Taufik Faturohman Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5859 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 October 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 Islamic Banking; Islamic Rural Bank JURNAL NASIONAL AKUNTANSI Non-halal Income; Ownership Structure Sharia Performance; Sharia Risk https://repository.horizon.ac.id/files/original/2d5dd81351278c92d8f592a5ddc89e8f.jpg 6024eb71c6db9336d26832e3d864db92 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. 4 (2021) October 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