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All Journal Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmu Multidisplin
Rona Tumiur Mauli Carolin Simorangkir
Mercu Buana University, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Perceived Usefulness, Perceived Ease of Use, Perceived Trust, and Perceived Risk on MSMEs' Interest in Using the Quick Response Code Indonesian Standard (QRIS) as Payment Method Rona Tumiur Mauli Carolin Simorangkir
Jurnal Ilmu Multidisiplin Vol. 4 No. 3 (2025): Jurnal Ilmu Multidisplin (Agustus - September 2025)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i3.1276

Abstract

This study aims to investigate and analyze the impact of perceived usefulness, perceived ease, perceived trust, and perceived risk on the interest of SMEs in Tangerang in using the QRIS payment method. The subjects of the study are SME owners in the area. The analysis method employed is causal study with a quantitative approach, based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) software with a Structural Equation Modeling (SEM) approach. The results indicate that perceived usefulness, perceived ease, perceived trust, and perceived risk significantly influence SMEs' interest in using QRIS.
Determinants of Carbon Disclosure: Board Size and Financial Performance Rona Tumiur Mauli Carolin Simorangkir; Nurul Hidayah
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6309

Abstract

Purpose: This study examines the influence of board characteristics (board size and gender diversity) and financial factors (profitability and leverage) on carbon-emission-disclosure practices among mining companies in an emerging market context. Methodology: Employing a quantitative approach with a causal research design, this study analyzes secondary data from 50 firm-year observations of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression analysis was performed using SPSS version 26. Results: The findings reveal that board size has a significant positive influence on carbon emission disclosure (? = 0.318, p < 0.05), supporting agency theory. However, board gender diversity, profitability, and leverage have no significant influence on carbon disclosure practices. Conclusions: This study concludes that larger boards are more effective in promoting carbon emission disclosure practices in Indonesian mining companies. The model explains 28.9% of the variance in the carbon emission disclosure. Limitations: This study focuses exclusively on Indonesian mining companies over a five-year period, which may limit its generalizability. Contributions: This study contributes to the environmental disclosure literature by providing empirical evidence from an emerging market context where carbon disclosure remains voluntary.
Co-Authors Nurul Hidayah