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All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dharmas Education Journal (DE_Journal) Jurnal Media Informatika AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Akuntansi Nommensen
Jadongan Sijabat
Universitas HKBP Nommensen Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Implementasi Pengawasan Dana Desa Di Desa Bukit Kecamatan Dolat Rayat Karo Ginting, Dwitri Hariaty; Manurung, Amran; Sijabat, Jadongan
Jurnal Akuntansi Nommensen Vol. 1 No. 1 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i1.1196

Abstract

Karya Ilmiah ini membahas mengenai Pengawasan Dana Desa yang dilakukan oleh Badan Permusyawaratan Desa (BPD) di Desa Bukit Kecamatan Dolat Rayat Karo yang berpedoman pada Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa. Karya Ilmiah ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa Badan Permusyawaratan Desa dalam melaksanakan pengawasan Dana Desa sudah menjalankan tahapan sesuai dengan Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa dimulai dari tahapan pemantauan (monitoring), evaluasi, hingga sampai dengan kepada pelaporan, sehingga realisasi tidak melebihi anggaran pembelian bahan semen pada APBDesa. Jika dinilai dari segi dana desa yang digunakan untuk kesejahteraan masyarakat, hasil yang diinginkan belum optimal karena Badan Permusyawaratan Desa tidak terlebih dahulu memantau harga semen berkualitas sekarang dipasar yang mengakibatkan saluran irigasi persawahan tersebut cepat rusak, karena kualitas semen yang digunakan lebih rendah. Saran yang dapat diberi untuk Badan Permusyawaratan Desa di desa Bukit yaitu meningkatkan pengawasan terhadap Dana Desa, terutama dalam membahas rancangan APBDesa supaya BPD terlebih dahulu memantau langsung harga bahan di pasar, dan tidak hanya percaya dengan pemborong proyek saja karena harga bisa saja berubah.
QRIS ADOPTION IN RELIGIOUS ORGANIZATIONS: EXTENDED UTAUT2 WITH GEOGRAPHIC MODERATION Munthe, Mei Hotma Mariati; Sijabat, Jadongan; Siahaan, Johan Putra Octavian
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 2 (2026): Volume 10, Nomor 2, April 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i2.53581

Abstract

This study examines the determinants of Quick Response Code Indonesian Standard (QRIS) mobile payment usage within religious organizations by applying an extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The model integrates perceived risk, perceived security, and exposure to innovation, while testing geographic location as a moderating variable. Using a quantitative approach, a survey was conducted among 4,516 congregants of the Huria Kristen Batak Protestan (HKBP) Church across 32 districts in Indonesia, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that performance expectancy, facilitating conditions, habit, perceived security, and exposure to innovation significantly influence QRIS usage, with habit emerging as the most dominant predictor. In contrast, effort expectancy and perceived risk do not show significant effects, suggesting that ease of use has become standardized and institutional trust mitigates perceived risk in this context. Geographic location significantly moderates the effects of effort expectancy, facilitating conditions, and habit, highlighting the role of regional digital infrastructure disparities. The model explains 74.7% of the variance in QRIS usage. This study contributes to the literature by extending UTAUT2 into a trust-based non-profit institutional context and introducing geographic moderation in digital payment adoption research, while providing practical insights for policymakers and religious institutions to design more inclusive and infrastructure-sensitive digital financial strategies.
Co-Authors Adanan Silaban Amran Manurung Anisa, Priendly Anugerah, Billy Berliana Lumban Gaol, Manatap Butar, Juwita Riama Anzelina Butar Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Hamonangan Siallagan LESTARY S, ANGELY AYU Munte, Mei Hotma M. Munthe, Mei Munthe, Mei Hotma Mariati Perangin-angin, Marlina Siahaan, Johan Putra Octavian Sihombing, Elisa Siringoringo, Magdalena Judika Sitompul, Putri Ruth Amanda Tohang, Uli Nurhaida Br