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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Datu, Christian V.
Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Pengaruh Perceived Ease of Use, Perceived Usefulness dan Perceived Risk terhadap pembayaran Cashless pada UMKM di Kota Manado Mangambe, Diony Jasinta; Pontoh, Winston; Datu, Christian
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.355

Abstract

The rapid advancement of digital technology has transformed global payment systems, including in Indonesia, with the increasing adoption of cashless payments that offer greater efficiency, security, and accessibility compared to conventional methods. However, the adoption rate of this technology among Micro, Small, and Medium Enterprises (MSMEs) remains varied. This study aims to examine the influence of perceived ease of use, perceived usefulness, and perceived risk on cashless payment usage among MSMEs in Manado City. A quantitative approach was employed with a population comprising MSME actors who use cashless payments. A total of 95 respondents were selected through purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with the JAMOVI software. The results reveal that perceived ease of use has a positive and significant effect on cashless payments, perceived usefulness has a positive but insignificant effect, and perceived risk has a negative and insignificant effect. These findings indicate that ease of use is the primary driver of cashless payment adoption among MSMEs, while perceived usefulness and perceived risk do not significantly influence adoption. This study contributes to the development of the Technology Acceptance Model (TAM) literature in the MSME context and provides practical implications for digital payment service providers to enhance cashless payment adoption.
Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado Rorong, Tessalonica; Budiarso, Novi Swandari; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.71

Abstract

Regional tax is collected to fund the development of a region and demonstrates the community's active participation in financing government and regional development. Advertisement tax is imposed on taxpayers who promote products. This research aims to determine the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang Manado, in accordance with Manado City Regional Regulation No.2 of 2011 concerning Regional Taxes.  This study uses a qualitative descriptive research approach to investigate the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang. The findings indicate that the company adheres to Manado City Regional Regulation No.2 of 2011 regarding Regional Taxes, thus avoiding errors and sanctions.
Analysis of the Role of Government Internal Supervisory Apparatus (APIP) in the Prevention and Detection of BOS Fund Fraud (Case Study of the Regional Inspectorate of North Sulawesi Province) Febriantini, A. Aulia; Warongan, Jessy D.L; Datu, Christian
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11347

Abstract

The purpose of this research is to understand how APIP performs its role in preventing and detecting fraud in BOS funds. The research method used is a qualitative approach with a case study method. The research findings indicate that the role of APIP at the North Sulawesi Regional Inspectorate in overseeing BOS funds is in accordance with existing regulations, through audit examinations of high schools, vocational schools, and special needs schools (SMA/SMK/SLB) that receive the funds. APIP also conducts reviews, monitoring, and evaluation of the follow-up actions from the audit examinations to detect and prevent fraud in the management of BOS funds. However, there are challenges in supervising BOS funds, including budget constraints, limited time, human resources, facilities, and inadequate conditions.
Co-Authors Agitha Ayu Prananda, Agitha Ayu Alexander, Stanly W Allo, Rohayani Linggi’ Bilalang, Jennyver S. Binilang, Maydeleine Christa Najoan, Christa David Paul Elia Saerang Dhullo Afandi Febriantini, A. Aulia Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Herawati, Elly Herawati, Elly Herman Karamoy Ismail, Adelia Virisya Jantje J. Tinangon Jenny Morasa Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Kappuw, Zefanya Wielsha Johanna Karo, Lusinda Natalya Debora Kawatu, Avelina Setyadeo Frerivili Kembuan, Glenn Koyong, Bella Elisabeth Kumaat, Robby J. Lester, Casey Lintje Kalangi Majampoh, Widya Tamalawe Mallu, Crista Mangambe, Diony Jasinta Manuputty, Semuel Isack Yoseph Maredesa, Djeini Mende, Inri Aprisilia Mokoginta, Rachaya M. Novi Swandari Budiarso Palenteng, Meylan Febiola Pongilatan, Vanessa K. J. Rambi, Riena Millenia Mahdalena Robert Lambey Rorong, Tessalonica Saadah, Amelia Sabijono, Haryanto Sonny Pangerapan, Sonny Stanley Kho Walandouw Tendean, Lanny The, Gabriela Stefanny Tirayoh, Victorina Zusana Treesje Runtu Turang, Lavelya Enjelica Victorina Z. Tirayoh Watulingas, Grendy Winston Pontoh Wokas, Heince RN