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All Journal Amkop Management Accounting Review (AMAR) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
Muhammad Yusuf Y.S
Universitas Sulawesi Barat
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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Analisis Penerimaan Teknologi Pembayaran Digital Pada UMKM Di Kabupaten Majene: Pendekatan Technology Acceptance Model (TAM) Muhammad Yusuf Y.S; Dirmansyah Darwin; Rahmat Ghazali; Aswar Rahmat; Samsuardi Said
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

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Abstract

Penelitian ini bertujuan untuk menganalisis penerimaan teknologi pembayaran digital pada UMKM di Kabupaten Majene dengan menggunakan pendekatan Technology Acceptance Model (TAM). Variabel yang diuji meliputi kemudahan penggunaan, kemanfaatan, keamanan, dan kepercayaan terhadap penggunaan pembayaran digital. Data dikumpulkan melalui kuesioner yang dibagikan kepada 95 responden UMKM di Kabupaten Majene. Hasil analisis menunjukkan bahwa kemudahan penggunaan dan kemanfaatan berpengaruh signifikan terhadap keputusan UMKM untuk mengadopsi teknologi pembayaran digital. Namun, variabel keamanan dan kepercayaan memiliki pengaruh yang lebih kuat, dengan keamanan yang dirasakan menjadi faktor yang paling signifikan. Kepercayaan terhadap sistem pembayaran digital berperan penting dalam meningkatkan niat UMKM untuk mengadopsi teknologi ini. Model regresi yang digunakan menunjukkan bahwa sekitar 42,2% variasi dalam penerimaan pembayaran digital dapat dijelaskan oleh variabel-variabel yang diuji. Hasil penelitian ini memberikan wawasan bagi pihak terkait, terutama penyedia layanan pembayaran digital dan pemerintah, untuk memperhatikan faktor keamanan dan kepercayaan dalam mendorong adopsi teknologi pembayaran digital pada UMKM.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Hisyam Ichsan; Sufyan Amirullah; Eni Novitasari; Muhammad Yusuf Y.S
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Co-Authors Aswar Rahmat Darwin, Dirmansyah Eni Novitasari Hisyam Ichsan Rahmat Ghazali Samsuardi Said Sufyan Amirullah