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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Vira Maulina
Politeknik Negeri Padang
Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Pengetahuan, Tingkat Kepercayaan, dan Risiko Terhadap Minat Penggunaan Fintech Lending (Studi pada Pengguna Fintech Lending di Kecamatan Koto Tangah Kota Padang) Vina Febyola; Dita Maretha Rissi; Vira Maulina
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.98

Abstract

The rapid growth of digital financial technology has encouraged the emergence of financial technology (Fintech) services, including Peer-to-Peer (P2P) Lending or Fintech Lending, which provides easier access to funding. However, the adoption of Fintech Lending in Indonesia, particularly in Koto Tangah District, Padang City, still faces challenges related to knowledge, trust, and risk. This study aims to analyze the influence of knowledge, level of trust, and risk on the intention to use Fintech Lending. Using a quantitative approach and survey method, data were collected from 105 MSME actors who actively use Fintech Lending services, specifically PNM Mekaar and Amartha in Koto Tangah District, Padang City, and analyzed using multiple linear regression with the assistance of SPSS. The results show that knowledge and trust have a positive and significant effect on the intention to use Fintech Lending, while risk has no significant effect. These findings indicate that better understanding and stronger trust in system security and service reputation increase users’ willingness to adopt Fintech Lending, while risk becomes less influential among users with adequate literacy. This study highlights the importance of digital education and system transparency to strengthen public trust in technology-based financial services.
Pengaruh Transparansi, Partisipasi, Kompetensi Aparatur, dan Pemahaman Regulasi terhadap Akuntabilitas Dana Desa dalam Perspektif Pengendalian Internal Vira Maulina; Ghina Haniyah; Wiwik Andriani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

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Abstract

This study examines the effects of transparency, community participation, village apparatus competence, and regulatory understanding on the accountability of village fund management in Tanah Datar Regency from an internal-control perspective. Data were collected during 9–15 July 2025 through a quantitative survey of 14 nagari selected purposively, with one nagari representing the highest village-fund budget in each sub-district. The unit of analysis was the individual official. Six officials directly involved in financial management were included from each nagari, resulting in 84 distributed, returned, and usable questionnaires and a 100% effective response rate. Multiple linear regression was performed using SPSS 25. The findings show that all four predictors have positive and significant associations with accountability, both partially and simultaneously. Transparency has the largest standardized beta in the estimated model (β = 0.348), followed by apparatus competence (β = 0.315), regulatory understanding (β = 0.220), and community participation (β = 0.198). The mapping of these predictors to COSO components is a conceptual interpretation used to explain plausible control mechanisms, not a direct empirical test of the effectiveness of individual COSO components. The study therefore offers a contextual contribution in the distinctive nagari governance setting and an interpretative contribution by integrating the regression findings with an internal-control perspective.
Co-Authors Dita Maretha Rissi Ghina Haniyah Vina Febyola Wiwik Andriani