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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Indonesian Journal Economic Review (IJER)
Baihaqi
Univeristas Bengkulu
Economics, Econometrics & Finance

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The UTAUT Model in the Continuance Intention of E-Wallets (QRIS) by MSMEs: With the Moderating Effect of Security Risk Tri Yulita Sari; Baihaqi; Irwansyah
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.913

Abstract

The post-COVID-19 shift toward a cashless economy in Indonesia has accelerated MSME adoption of digital wallets and QRIS; however, sustaining long-term technology retention remains challenging amid rising cyber threats. Integrating the UTAUT and ECM frameworks, this study examines how performance expectancy, effort expectancy, social influence, and facilitating conditions affect QRIS continuance intention among MSMEs, with perceived security risk as a moderator. This quantitative study collected survey data from 134 active MSME operators in Bengkulu City, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that all four UTAUT constructs significantly and positively impact QRIS continuance intention. Crucially, perceived security risk acts as a robust negative moderator, systematically weakening the positive effects of these determinants on long-term retention. Theoretically, this research extends the UTAUT model into a post-adoption business context. Practically, it underscores that sustaining digital payment ecosystems requires a collaborative approach: platform providers must enhance security, regulators must enforce consumer protection, and merchants must elevate digital literacy.
The Effect of Government Information Technology Utilization (E-Government), Human Resource Capacity, and the Government Internal Control System (SPIP) on the Accountability of Regional Financial Management Indarsi; Baihaqi; E. Novita Sari
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.917

Abstract

Regional financial management accountability is a fundamental principle of good governance. Despite the Central Bengkulu Regency Government consistently receiving an Unqualified Opinion (WTP) on its financial statements, audit findings from the Audit Board of the Republic of Indonesia (BPK) continue to reveal weaknesses in financial management and internal control. This situation indicates that a favorable audit opinion does not necessarily reflect optimal financial accountability, underscoring the need to examine the factors influencing regional financial management accountability. This study aims to analyze the effects of government information technology utilization (e-government), human resource capacity, and the Government Internal Control System (SPIP) on regional financial management accountability in the Regional Apparatus Work Units (SKPD) of Central Bengkulu Regency. A quantitative approach was employed using a census (total sampling) technique involving all 40 SKPD, represented by 40 Financial Management Officers (PPK-SKPD). Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that human resource capacity and the Government Internal Control System (SPIP) have a positive and significant effect on regional financial management accountability, whereas the utilization of e-government has no significant effect. These findings provide empirical support for Stewardship Theory, emphasizing that competent human resources and effective internal control systems play a more substantial role in enhancing financial accountability than technology utilization alone. The findings also imply that local governments should prioritize strengthening employee competence and improving the effectiveness of SPIP while optimizing the implementation of e-government to achieve better regional financial management accountability.
Co-Authors E. Novita Sari Indarsi Irwansyah Tri Yulita Sari