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p-Index From 2021 - 2026
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All Journal Jurnal Reviu Akuntansi dan Keuangan GoodWill Journal of Economics, Management, and Accounting
Fikry Karim
Unknown Affiliation
Economics, Econometrics & Finance

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Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach Febriana; Masruddin; Fikry Karim; Rahayu Indriasari
Journal GoodWill Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/njfqsm53

Abstract

This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.
Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application Rizki Amalia; Ridwan; Fikry Karim; Femilia Zahra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43810

Abstract

Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Co-Authors Febriana Femilia Zahra Masruddin Rahayu Indriasari Ridwan Rizki Amalia