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Journal : Hasanuddin Economics and Business Review

AHP-Based Prioritisation of Cashless Payments in Indonesian SMEs: Evidence from Depok Sari, Putri Kartika; Marpaung, Jonathan Nahum
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6433

Abstract

Cashless payment platforms are increasingly central to the daily operations of Indonesian small and medium enterprises, yet recent Indonesian and regional evidence rarely quantifies the criteria trade-offs that managers confront when choosing among competing alternatives. This study addresses that gap by applying the Analytic Hierarchy Process to a healthy-food SME that accepts remote payments via GoPay, GrabPay, and ShopeePay and conducts in-store digital transactions through Electronic Data Capture and the Quick Response Code Indonesian Standard. Primary data were collected through structured pairwise-comparison interviews with owner-managers during March to April 2025 (n = 5), producing a criteria-level priority structure and ranked preferences that were verified for internal coherence. All final matrices met the AHP consistency requirement with Consistency Ratio values below 0.10, and a sensitivity analysis confirmed that the ordering of alternatives remained stable under plausible variations in criterion weights. The results show that cost and real-time transaction capability dominate the preference structure, while user-friendly features and promotion exert secondary influence. The findings offer actionable guidance for firms and providers through emphasis on effective fee design, reliable real-time settlement, interface simplification, and targeted promotions that strengthen adoption and customer experience.
Determinants of Payment Processing Inefficiencies: Qualitative Study of Accounts Payable Aging in Indonesia Lubis, Andi Tigor; Marpaung, Jonathan Nahum
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6578

Abstract

This study diagnoses the drivers of accounts payable delays in a multinational manufacturer in Indonesia using a single case design that integrates quantitative Pareto analysis with qualitative Fishbone investigation. We analyse forty-two supplier invoices aged beyond ninety days and conduct six interviews across finance, logistics, and procurement to prioritise causes and explain their mechanisms within legacy ERP conditions, bonded-warehouse logistics, and import-quota controls. Four categories, namely receipt data errors, items still being searched, missing items, and unposted receipts, account for approximately eighty-three per cent of delays and indicate concentrated leverage for improvement. Recommended interventions include competency building and workload balancing, the separation of workflows for goods and service invoices, automated three-way match validations, real-time SLA dashboards, and supply planning that reflects bonded-warehouse constraints. These actions are expected to cut average cycle time by twenty to thirty per cent and raise first-pass match rates to about eighty-five per cent. The study advances evidence-based operations governance for emerging-market manufacturing and informs procurement policy alignment with customs regulation. This manuscript fits the aim and scope of HEBR by translating rigorous analysis into policy-relevant and managerial implications that enhance sustainable business processes in the Asian context.