Samuel Bong
Department of Finance and Banking, Grha Arta Khatulistiwa Academy of Finance and Banking, Indonesia

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Examining the Effects of Financial Literacy and the Technology Acceptance Model on Fintech Payment Adoption Intention Samuel Bong; Sumitro Sumitro; Vinsensius Vinsensius
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.4006

Abstract

This study aims to examine the influence of financial literacy and the Technology Acceptance Model (TAM) on the intention to use fintech services, particularly PayLater, among university students in Pontianak City. Employing a quantitative approach with a descriptive-verificative method, the study involved 150 respondents selected through purposive sampling and analyzed using multiple linear regression. The findings indicate that financial literacy does not have a significant effect on usage intention (sig. 0.092 > 0.05), whereas TAM has a positive and significant effect (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence fintech usage intention (sig. 0.000), with an R² value of 0.295, indicating that 29.5% of the variance in usage intention is explained by financial literacy and TAM. These findings confirm that perceived usefulness and perceived ease of use are the primary factors driving students’ intention to use PayLater, while financial literacy has not yet become a determining factor in fintech adoption behavior.
Local Wisdom-Based Marketing Strategies for Enhancing the Attractiveness of Dayak Cultural Tourism: Evidence from the 40th Pekan Gawai Dayak in 2026: English Samuel Bong; Stanislaus Stanislaus
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.4018

Abstract

Why does the author raise this topic? Essentially, this study aims to describe and analyze local wisdom-based marketing strategies in enhancing the attractiveness of Dayak cultural tourism at the 40th Pekan Gawai Dayak in 2026. This research employs a qualitative approach using a descriptive literature study method. Research data were obtained through the examination of various literature sources, including scientific journal articles, reference books, cultural documents, tourism reports, media publications, and digital promotional materials related to Dayak culture and cultural tourism development. Data analysis was conducted using content analysis techniques through the stages of source identification, data reduction, theme categorization, interpretation, and conclusion drawing. The findings indicate that local wisdom-based marketing strategies at Pekan Gawai Dayak can be developed through several main approaches, namely cultural branding, cultural storytelling, digital cultural marketing, and community-based marketing. Dayak local wisdom, reflected in customary values, cultural symbols, traditional arts, rituals, culinary heritage, and the philosophy of community life, serves as cultural capital in building tourism identity and attractiveness. Furthermore, the involvement of indigenous communities and cultural practitioners plays an important role in maintaining cultural authenticity while strengthening the image of a sustainable tourism destination. This study concludes that the integration of local wisdom into marketing strategies functions not only as a tourism promotion instrument but also as a strategy for preserving Dayak cultural identity amid the development of the modern tourism industry. This culture-based marketing model can serve as a reference for local governments, cultural event organizers, and tourism stakeholders in developing cultural tourism destinations that are authentic, competitive, and sustainable.