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Evi Dewi Kusumawati
Universitas Pignatelli Triputra
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The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management Kusumawati, Evi Dewi; Putri, Eskasari
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.18

Abstract

Purpose: This study aims to examine the effectiveness of digital transaction applications in managing finances for small and medium-sized enterprises (SMEs) in the culinary industry. Methodology: The Technology Acceptance Model (TAM) was used to analyze the factors influencing the adoption of digital transaction applications among SMEs. Finding: The results show that perceived usefulness, perceived ease of use, and attitude towards using digital transaction applications have a positive impact on the intention to use these applications. The study also found that external factors, such as individual factors and social factors, influence the adoption of digital transaction applications. Implication: The findings of this study have implications for the development of digital transaction applications that are tailored to the needs of SMEs in the culinary industry. Originality: This research is original because it combines the Technology Acceptance Model (TAM) with external factors such as individual and social factors to analyze the adoption of digital transaction applications in the MSME culinary industry. Keywords: Accounting Information System, Digital Transaction Application, Technology Acceptance Model.
Optimalisasi Kinerja Keuangan Usaha Kuliner Melalui Implementasi QRIS Evi Dewi Kusumawati; Dewi Kartikasari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2572

Abstract

This study investigates how the implementation of Quick Response Code Indonesian Standard (QRIS) impacts the financial performance of micro, small, and medium enterprises (MSMEs) in the Surakarta culinary industry, considering data quality and financial management effectiveness as moderating variables. In the culinary industry, QRIS has become popular because it facilitates digital transactions. The purpose of this study is to determine whether the implementation of QRIS can help improve the financial performance of culinary businesses by considering the increasing use of QRIS in Indonesia, to investigates the functions of data quality and financial management effectiveness as factors that can influence how QRIS implementation impacts financial performance. This study involved a population of 200 culinary MSMEs in Surakarta, of which 100 respondents were selected as respondents through a simple random sampling method. This research applies a quantitative approach. The analysis was conducted with moderation regression using SPSS. The results show that the implementation of QRIS significantly improves the financial performance of MSMEs, especially in terms of increasing operating productivity and revenue. Data quality shows that inaccurate or difficult-to-access data can hinder performance. Conversely, good results from financial management have a positive impact, showing how important it is to have good financial management capabilities. Financial performance is strengthened by the relationship between QRIS implementation and financial management effectiveness, as is the relationship between data quality and financial management effectiveness. This study found that the financial performance of culinary MSMEs can be improved by implementing QRIS along with high-quality data and effective financial management.
Co-Authors Alfa Santoso Budiwidjojo Putra Dewi Kartikasari Erma Setiawati Kurniawati Darmaningrum Leonardo Gilang Indra Nugraha Margaretha Prihatiningsih Maria Rosa Kumala Dewi Noer Sasongko Nurita Elfani Prasetyaningrum Putri, Eskasari Rina Trisnawati