Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Trends in Accounting Research
Rikinorhakis Ridzwan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Driving Digital Financial Transformation: The Role of Accounting Proficiency and Government Support on Intention to Use Financial Applications Samsiah, Siti; Aristi, Mentari Dwi; Sari, Dian Puji Puspita; Rikinorhakis Ridzwan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1112

Abstract

This study aims to analyse the influence of accounting proficiency and government support on the intention to use financial applications in micro, small, and medium enterprises (MSMEs) in the culinary sector in Riau Province. This study uses a quantitative approach with a survey method for MSMEs who are familiar with financial applications. The data were analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method with the help of SmartPLS software. The results of the study show that both accounting proficiency and government support have a positive and significant effect on the intention to use financial applications. These findings indicate that the accounting skills of business owners and the support from the government in the form of training, policies, and digital infrastructure can encourage the intention of business owners to adopt accounting technology more widely. The implications of this research support input for the government and MSMEs institutions in designing digital-based MSMEs empowerment strategies.
Co-Authors Aristi, Mentari Dwi Sari, Dian Puji Puspita Siti Samsiah, Siti