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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Ragam Pengabdian
Sinta Putriana
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Role of Digital Technology Self-Efficacy and Digital Technostress on Intention to Use FinTech: A Study on MSMEs in Surakarta City Putriani, Santi; Sinta Putriana; Khoirul Fuad; Mega Wahyu Widawati; Nur Prasetyo Aji
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3820

Abstract

This research aims to investigate the role of Digital Technology Self Efficacy and Digital Technostress on the intention to use FinTech among Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. This research uses a questionnaire survey with the criteria for respondents being MSMEs in any field that provides FinTech options for transactions in the city of Surakarta. After obtaining a final sample of 138 MSMEs in Surakarta City, analysis was then carried out using SEM-PLS with the help of the Warp-PLS analysis tool. The research results show that even though all Technostress constructs such as overload, invasion, complexity, and uncertainty do not influence the intention to use FinTech among MSMEs in Surakarta City. However, Digital Technology Self-Efficacy can increase the intention to use FinTech among MSMEs in Surakarta City and can reduce the negative impact of the relationship between Digital Technostress and the intention to use FinTech among MSMEs in Surakarta City. The results of this research can be input for innovators and policymakers to make FinTech applications easier to use and inclusive so that MSMEs will continue to use FinTech and ultimately can participate in supporting sustainable development. Keywords: FinTech, Technostress, Digital Technology Self Efficacy, MSMEs, Surakarta.
Pengaruh Teknologi Informasi dan Kualitas Audit Terhadap Keandalan Laporan Keuangan: Studi Empiris Sektor Keuangan di Alor Nusa Tenggara Timur Risma Ernilamsari; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/b1fynp28

Abstract

The reliability of financial reports is a critical requirement for stakeholders, yet its achievement remains a challenge in Alor Regency. This study examines the effect of information technology and audit quality on financial report reliability, both partially and simultaneously, across public and private sectors in Alor Regency. Data were collected through questionnaires from 68 respondents selected via purposive sampling, comprising accounting staff, auditors, treasurers, and managers. Multiple linear regression was used for analysis after classical assumption tests were fulfilled. Results indicate that information technology has no significant partial effect on financial report reliability (sig. 0.102), while audit quality has a positive and significant partial effect (sig. 0.000; coefficient 0.666) as the most dominant variable. Simultaneously, both variables produce a significant effect with an F-value of 50.746, explaining 59.8% of the variation in financial report reliability. This study concludes that strengthening audit functions and improving information technology capacity must be carried out together to enhance financial report reliability in Alor Regency.
Co-Authors Aris Eddy Sarwono Khoirul Fuad Mega Wahyu Widawati Nur Prasetyo Aji Risma Ernilamsari Santi Putriani