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All Journal Jurnal Teknologi Informatika dan Komputer Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Reni Febrianti
Universitas Mohammad Husni Thamrin
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering

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The Influence of Ease of Use, Security, and Trust on the Intention to Use QRIS among MSME Operators in Cianjur Regency, with Perceived Risk as a Mediating Variable Salsabila Azahra; Rinto Rivanto; Reni Febrianti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3898

Abstract

The adoption of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Cianjur Regency continues to increase, yet the intention to use it is still influenced by several factors. This study examines the effects of ease of use, security, and trust on the intention to use QRIS through perceived risk as a mediating variable. A quantitative approach with descriptive and verificative methods was employed, involving 200 MSME owners selected through purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that ease of use, security, and trust have a positive and significant effect on the intention to use QRIS, with security showing the strongest effect. Ease of use and trust significantly reduce perceived risk, while security does not. Perceived risk has a significant negative effect on intention to use and partially mediates the effect of ease of use, but not of security or trust. The adjusted R square for intention to use is 0.637. Ease of use, security, and trust increase the intention to use QRIS, with perceived risk acting as a partial mediator on the ease-of-use path.
The Influence of Accounting Literacy and the Digitalization of Financial Record-Keeping on the Business Resilience of Culinary MSMEs in Kramat Jati District, with Accounting Information Quality as a Mediating Variable Novia Prasiantiwi; Neneng Suryani; Reni Febrianti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3994

Abstract

This study examines the effects of accounting literacy and financial recordkeeping digitalization on business resilience among culinary MSMEs in Kramat Jati District and tests accounting information quality as a mediating variable. A quantitative approach was applied using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through questionnaires from 100 culinary MSME owners in Kramat Jati District. The results show that Accounting Literacy and Digitalization of Financial Recording do not significantly affect Business Resilience, while Digitalization of Financial Recording has a positive and significant effect on Accounting Information Quality, with a coefficient of 0.540, T-statistic of 1.998, and P-value of 0.046. Accounting Information Quality does not significantly affect Business Resilience. The R^2 values are 0.859 indicates that 85.9% of the variation for Accounting Information Quality and 0.506 indicates that 50.6% of the variation for Business Resilience. The indirect-effect tests indicate that accounting information quality does not mediate the effects of accounting literacy or financial recordkeeping digitalization on business resilience. These findings indicate that digitalization is more evident in shaping accounting information quality than in directly explaining business resilience.
Co-Authors Akbar As Syidiqi Ependi Fitriyah Fitriyah Gunawan Gunawan Hasan Basri Hasan Basri Joko Triono Mansur Sapparang Maulana Ibrohim Mia Amanda Muhammad Gusvarizon Nadia Lutfiana Sari Neneng Suryani Ningsih, Putu Tirta Sari Novia Prasiantiwi Rinto Rivanto Salsabila Azahra Sumini Sumini Tegar Pasha Akbari Yohanes Bowo Widodo