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All Journal IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Arinal Muna
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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From Paper to Pixels: The Influence of Digital Accounting Tools on Financial Practices and Performance of Indonesian MSMEs Mohamad Apri Atmaja; Zidan Restu Saputra; Acep Komara; Arinal Muna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8285

Abstract

This study assesses whether perceived ease of use, perceived usefulness, perceived trust, and perceived security can influence an individual's increased intention to use financial reporting services using a digital accounting application. This study employs a qualitative approach, utilizing a direct sampling method through an interview process that lasts approximately 10 minutes and is recorded live in audio format. The following procedure is the audio that was transcribed and included in the article. The target population of this study was 20 MSMEs engaged in services, sales, culinary, and food and beverage (F&B). The sampling technique used was snowball sampling. With this sampling, researchers were able to search for data with a small number of respondents who had met the research criteria, with the resulting sample containing as many as 20 respondents. The results of the study indicate that perceived ease of use, perceived usefulness, perceived trust, and perceived security can significantly influence an individual's intention to use financial reporting services using a digital accounting application. Specifically, perceived ease of use and perceived usefulness have a positive impact, indicating that better financial understanding is met with a higher tendency to adopt digital financial services. However, these findings also highlight the need to increase knowledge in preparing good and correct financial reports, especially among micro and small-scale entrepreneurs.
From Technology Acceptance to Business Performance: A Post Adoption Model of Digital Payment Usage among SMEs in Indonesia Dhea Aprilia Putri; Arinal Muna; Andi Sri Wahyuni
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1044

Abstract

The growth of digital payments is driving the transformation of transaction systems among micro, small, and medium-sized enterprises (MSMEs) in the digital age. The objective of this study is to analyze the role of digital payments in improving financial performance. This study employs a quantitative method analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected via an online questionnaire. This study involved 350 respondents comprising MSMEs using digital payments across Indonesia. The results indicate that digital payments have a positive impact on the financial performance of MSMEs. This is attributed to the ease, utility, financial benefits, and satisfaction derived from using digital payments. This study is expected to contribute to expanding the application of TAM, ISSM, and ECT in the context of technology acceptance, particularly regarding digital payments that influence the financial performance of SMEs. Practically, the results of this study are also expected to serve as a basis for consideration and provide insights to enhance technology acceptance among SMEs.
From Technology Acceptance to Business Performance: A Post Adoption Model of Digital Payment Usage among SMEs in Indonesia Dhea Aprilia Putri; Arinal Muna; Andi Sri Wahyuni
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1044

Abstract

The growth of digital payments is driving the transformation of transaction systems among micro, small, and medium-sized enterprises (MSMEs) in the digital age. The objective of this study is to analyze the role of digital payments in improving financial performance. This study employs a quantitative method analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected via an online questionnaire. This study involved 350 respondents comprising MSMEs using digital payments across Indonesia. The results indicate that digital payments have a positive impact on the financial performance of MSMEs. This is attributed to the ease, utility, financial benefits, and satisfaction derived from using digital payments. This study is expected to contribute to expanding the application of TAM, ISSM, and ECT in the context of technology acceptance, particularly regarding digital payments that influence the financial performance of SMEs. Practically, the results of this study are also expected to serve as a basis for consideration and provide insights to enhance technology acceptance among SMEs.
Determinants of Tax Avoidance in Idxcarbon Issuers with Firm Size as a Moderator Aldhi Prasetyo Adji; Arinal Muna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10430

Abstract

The objective of this study is to examine the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size serving as a moderating variable. The population includes companies with carbon projects listed on the Indonesia Carbon Exchange (IDXCarbon), encompassing both publicly listed entities and those in the Letter of Intent (LoI) stage. Using purposive sampling, a total of 48 observations from 8 companies were selected. Data analysis was conducted using Moderated Regression Analysis (MRA) via EViews 13 statistical software. The empirical results demonstrate that profitability has a significant negative effect on the cash effective tax rate (CETR), which implies an increase in tax avoidance. This suggests that higher profit levels incentivize management to act opportunistically in minimizing their tax burden. Conversely, leverage exhibits a significant positive effect on CETR (indicating lower tax avoidance), as strict monitoring from creditors pressures companies to maintain compliance and avoid aggressive tax strategies. Capital intensity shows a significant negative effect on CETR (indicating higher tax avoidance), meaning that firms utilize massive depreciation from their fixed assets as a legitimate tax shield. Furthermore, the findings reveal that firm size does not significantly moderate the effects of profitability, leverage, and capital intensity on tax avoidance. These results imply that internal economic incentives and external creditor monitoring universally dominate the tax decisions of carbon project companies, regardless of the firm's operational scale.
Co-Authors Acep Komara Aldhi Prasetyo Adji Andi Sri Wahyuni Dhea Aprilia Putri Mohamad Apri Atmaja Zidan Restu Saputra