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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Pendidikan dan Konseling Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Raflesia Akuntansi Balance : Jurnal Akuntansi dan Manajemen INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Society
Miran, Michael
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kinerja Keuangan UMKM di Wilayah 3T (Terdepan, Terluar, dan Tertinggal): Peran Moderasi Literasi Keuangan Michael Miran; Lenny Leorina Evinita; Pricilia Joice Pesak
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.802

Abstract

This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions.
Evaluasi Coretax Berbasis Technology Acceptance Model: Perspektif Aparat Pajak Pricilia Joice Pesak; Lenny Leorina Evinita; Michael Miran; Ahmad Gazali; Alfred Salindeho
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1120

Abstract

Penelitian ini menganalisis penerimaan sistem pajak digital Coretax oleh aparat pajak menggunakan kerangka kerja Technology Acceptance Model (TAM). Berbeda dengan studi sebelumnya yang berfokus pada sektor swasta, penelitian ini menekankan konteks sistem wajib dalam lembaga pemerintah. Data dikumpulkan dari 32 responden di KPP Pratama Bitung dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa persepsi kemudahan penggunaan memiliki pengaruh signifikan terhadap niat (t = 9,763; p < 0,000) dan penggunaan aktual (t = 84,538; p < 0,000). Persepsi ini juga memediasi pengaruh pelatihan terhadap niat menggunakan. Di sisi lain, persepsi tentang kegunaan tidak secara signifikan mempengaruhi niat untuk menggunakan sistem. Pelatihan memainkan peran penting dalam menciptakan persepsi positif terhadap sistem, sementara kualitas sistem hanya mempengaruhi seberapa mudah sistem tersebut digunakan. Temuan ini menyoroti pentingnya pelatihan berdasarkan kebutuhan dan antarmuka yang ramah pengguna dalam mendorong adopsi teknologi di sektor publik. DJP sebaiknya memanfaatkan implikasi praktis ini untuk meningkatkan strategi mereka dalam mengadopsi sistem digital.   This study analyzes revenue from the Coretax digital tax system for tax officers using the Technology Adoption Model (TAM) framework. In contrast to previous studies that focused on the private sector, this study emphasizes the context of mandatory systems in government institutions. Data were collected from 32 respondents at KPP Pratama Bitung and analyzed using SEM-PLS. Results showed that ease of use perception significantly influenced intent (t = 3.729; p < 0.001) and actual use (t = 4.025; p < 0.001). This perception also mediates the effect of training on intention. On the other hand, perceptions of usability do not significantly affect the intention to use the system. Training plays an essential role in shaping a positive perception of the system, while the system's quality only affects how easy it is to use. These findings highlight the importance of need-based training and a user-friendly interface in driving technology adoption in the public sector. DJP should leverage these practical implications to improve its strategy for adopting digital systems.  
Co-Authors Ahmad Gazali Aurelia Melda Padang Bertha Mundung Bertha Mundung Claudya Lalogirot Dede Allan Matei Farda Triada Damopolii Feiby Worang, Tesalonika Jaqueline E.M Tangkau Johny Manaroinsong Kambey, Joseph Lenny Leorina Evinita Linda A. O. Tanor Matei, Dede Allan Mirna Palipuri Amir Miryam Pingkan Lonto Olviane Olke Sumampouw Pricilia Joice Pesak Ribka lidia margareta kessek Ridma Yanti Pauranan Salindeho, Alfred Susanti Sa'ban Tinneke Evie Meggy Sumual Tirza Tielung Tresa Sayow Walangare, Isahbella Yance Tawas