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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Proceeding of The International Conference on Economics and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Fokus Abdimas
Risma Nurhapsari
Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Determinants of QRIS Adoption Intention for MSMEs: Identification During Covid-19 Erlinda Sholihah; Risma Nurhapsari
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.135

Abstract

The purpose of this study is to examine the role of product knowledge, perceived benefit, and perceived ease of use on QRIS adoption intention for MSMEs in Semarang City during the Covid-19 pandemic. An associative quantitative approach was applied in this study. Population of this research are merchants in Semarang City’s traditional market. Empirical data were collected through questionnaires from 100 respondents and analyzed with SmartPLS 3.0 based on the SEM-PLS method. The results of this study confirm that product knowledge, perceived benefit, and perceived ease of use have a significant impact on the intention to adopt QRIS. The findings encourage the government to continue to accelerate the formation of a cashless society and increase public awareness of the benefit of digital payments in preventing the spread of the virus, especially the use of QRIS.
BUILDING RESILIENT AND INCLUSIVE MSMES: SYNERGIZING GOVERNMENT SUPPORT AND DIGITAL FINANCE ADOPTION Erlinda Sholihah; Aftuqa Sholikatur Rohmania; Risma Nurhapsari; Ahmad Zaenuri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.10671

Abstract

This paper focuses on understanding the role of government support and digital financial adoption mediated by financial inclusion affecting the financial performance of Central Java’s MSMEs. This paper’s quantitative explanatory approach design is based on the Resource-Based Theory (RBT). Data were collected from 220 MSME actors through a simple random sampling method and analyzed using SEM-PLS by SmartPLS. The results indicate that government support, digital financial adoption, and financial inclusion significantly affect financial performance directly and indirectly. Theoretically, this study contributes to developing the RBT theory and practically becomes a reference for stakeholders in formulating strategies to improve the financial performance of MSMEs based on digital technology.
THE STRATEGIC ROLE OF TRUST IN THE E-TAX SYSTEM TO ENCOURAGE TAX COMPLIANCE AND E-TAX SUSTAINABILITY Nidya Oktavia Kurniawati; Risma Nurhapsari; Wesly Tumbur Ml Tobing; Novira Indah Prayuni; Paulina Kinanti Eka Praningtyas
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6646

Abstract

This study aims to analyze the influence of business actors' patriotism and tax penalties on e-tax trust, tax compliance, and the sustainability of the e-tax system. Taxes are the backbone of state revenue, but Indonesia's tax ratio is still low. The methodology used is a mixture of qualitative through interviews with at least 10 MSME owners in Central Java and quantitative with Structural Equation Model (SEM) analysis using Partial Least Square (PLS). The results show: tax compliance has a positive and significant effect on e-tax sustainability; trust in e-tax has a negative effect on sustainability and is not significant on compliance; business actors' patriotism has a positive effect on sustainability, compliance, and trust in e-tax; tax penalties have a positive effect on sustainability, a positive but not significant effect on compliance, and a negative effect on trust. Overall, e-tax sustainability is influenced by a combination of compliance, patriotism, trust, and sanctions, with complex dynamics between trust and penalties. These findings emphasize the importance of an integrative strategy that combines regulatory, persuasive, and emotional approaches so that the e-tax system can run effectively, sustainably, and gain public support.
Ibu Kreatif, Keluarga Produktif: Pemberdayaan Perempuan melalui Pemanfaatan Potensi Lokal dan Pemasaran Digital untuk Penguatan Ekonomi Keluarga di Desa Muntal, Gunungpati, Semarang Risma Nurhapsari; Erlinda Sholihah; Lukman Santoso; Dani Sasmoko; Aftuqa Sholikatur Rohmania
Fokus ABDIMAS Vol. 5 No. 1 (2026): April 2026
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/wccs7c14

Abstract

Women play an important role in strengthening household economic resilience; however, their potential is often not optimally utilized for productive economic activities. This condition was also identified among members of the PKK organization in Muntal Village, Patemon Subdistrict, Gunungpati District, Semarang City, who possess various local resources that can be developed into family-based business opportunities. Nevertheless, limited knowledge regarding local resource utilization, digital marketing, and business financial management has become a barrier to entrepreneurial development. This community service program aimed to enhance the capacity of PKK members through the utilization of local potential and digital marketing to strengthen family economic productivity. The program employed a participatory approach involving participants in needs assessment, educational sessions, interactive discussions, digital marketing training, and simple financial management assistance. The results demonstrated an improvement in participants’ understanding of local resource-based business opportunities, product innovation, social media marketing, and basic financial record-keeping. Furthermore, the program increased entrepreneurial motivation and self-confidence among participants to initiate and develop family-based businesses. The activity contributed positively to strengthening the role of women as drivers of family economic development and creating opportunities for sustainable micro-enterprise growth within the community. Therefore, women's empowerment through entrepreneurial capacity building and digital literacy can serve as an effective strategy for improving family economic independence and community welfare.
Co-Authors Aftuqa Sholikatur Rohmania Ahmad Zaenuri Dani Sasmoko Erlinda Sholihah Kusna Djati Purnama Lukman Santoso Nidya Oktavia Kurniawati Novira Indah Prayuni Paulina Kinanti Eka Praningtyas Wesly Tumbur Ml Tobing