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Determinan Perilaku Penggunaan Mobile Payment: Pendekatan Technology Acceptance Model dan Theory Reasoned Action Boki, Emi; Simanjuntak, Pranatalindo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6857

Abstract

The Covid 19 pandemic has caused various changes, one of which is the payment process which has had a significant impact. The payment system has changed from using cash or through direct transactions to an online system without direct face-to-face contact using mobile devices or better known as mobile payment. This study uses the Technology Acceptance Model and Theory Reasoned Action approaches to test the relationship between perceived ease of use, perceived usefulness, perceived risk, and subjective norms on mobile payment usage behavior with behavioral intention as a mediating variable. This study was conducted at Hasanuddin University with 273 respondents from the postgraduate students of the Faculty of Economics and Business who were still active and using mobile payments. Data were analyzed using Analysis of Moment Structure (AMOS). The results showed that perceived ease of use, and behavioral intention had a significant effect on mobile payment usage behavior, and perceived usefulness, perceived risk, and subjective norms did not have a significant effect on mobile payment usage behavior. Other findings showed that behavioral intention mediated the influence of perceived ease of use, perceived usefulness, perceived risk and subjective norms on mobile payment usage behavior. This shows that the behavior of using mobile payments is quite easy for some students so that they feel confident that using mobile payments is easier and more effective than the direct payment process, while their intentions and behavior in using mobile payments are maximized.
OPTIMALISASI AKUNTABILITAS ORGANISASI PELATIHAN PEMBUKUAN SEDERHANA DAN PENYUSUNAN LAPORAN KEUANGAN DI AMGPM CABANG ELIM I Simanjuntak, Pranatalindo; Talla, Alend; Boki, Emi; Tamayani Tjio, Sari; Zahra, Zahra; Piterson Radjawane, Erik
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1710

Abstract

This service research aims to increase the accountability and transparency of financial management at AMGPM Elim I Branch through simple bookkeeping training and preparation of financial statements. The method used is Participatory Action Research (PAR) with a mentoring approach, which actively involves organizational administrators in problem identification, program design, and evaluation of results. Activities are carried out through interactive lectures, transaction recording simulations, report preparation practices, and assistance in the use of digital templates. The results of the study showed that there was an increase in participants' understanding of the basic accounting cycle, technical skills in compiling simple reports, and awareness of the importance of transparency and ethics in the financial management of non-profit organizations. Participants are also able to apply simple technology-based bookkeeping independently. Overall, the program contributes to strengthening organizational governance and building a culture of sustainable accountability.
PELATIHAN PENGELOLAAN KEUANGAN DALAM MENUNJANG KEBERLANGSUNGAN USAHA NELAYAN: DI DESA KILANG Yunita Leatemia, Senda; Wilhelmina Silooy, Revi; Boki, Emi
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1752

Abstract

The lack of knowledge, literacy, and financial management practices of fishermen in the Refinery Village causes the financial recording system to be unstructured and often combines the use of money from sales with personal money, which ultimately has an impact on the sustainability of the business's financial performance to be unhealthy. In response to this situation, this community service activity aims to provide understanding and training to fishermen related to simple financial management with socialization, training, discussion and evaluation methods. The mechanisms used include mapping field problems, preparing training materials, implementing face-to-face activities with village partners, and evaluating participants' understanding. The results of the activity show that there is an increase in fishermen's understanding of good financial management methods for fishermen in the simple financial recording process, as well as the application of strategies in increasing income for the success of fishermen's businesses. In addition, this activity raised a commitment from participants and village partners to integrate financial recording practices into daily business activities. In the future, this program will be synergized with regular assistance as an effort to build economic independence of fishermen based on applicable financial literacy.