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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Silvia Prisca Gani
Sekolah Tinggi Ilmu Ekonomi Al-Madani
Economics, Econometrics & Finance

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PERSEPSI KEUNTUNGAN DAN TINGKAT KEPERCAYAAN DALAM MEDIA SOSIAL SEBAGAI DETERMINAN INTENSI UMKM DENGAN KENYAMANAN SEBAGAI VARIABEL INTERVENING Ikhsan Habib Fabillah; Erni Febriani; Ayu Aulia; Silvia Prisca Gani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1570

Abstract

This study aims to explore the impact of perceived benefits and perceived trust on MSMEs' intention to transact on social media platforms, with perceived convenience as a mediating variable. The methodology used is a quantitative approach by conducting a survey of 292 MSMEs in Lampung Province who actively use social media for transactions. The data obtained were analyzed through Structural Equation Modeling with the Partial Least Squares (PLS-SEM) approach. The findings of this study indicate that both perceived benefits and perceived trust have a positive and significant influence on perceived convenience. In addition, perceived benefits, perceived trust, and perceived convenience also have a positive and significant influence on MSMEs' intention to transact through social media. The results indicate that perceived convenience functions as a partial mediator for the influence of perceived benefits and perceived trust on MSMEs' intention.
Co-Authors Ayu Aulia Erni Febriani Ikhsan Habib Fabillah