Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Sinaga, Pandu Hidayat
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Determinan Adopsi Dompet Digital: GoPay Indonesia dan MoMo Vietnam: Determinants of Digital Wallet Adoption: GoPay Indonesia and MoMo Vietnam Sinaga, Pandu Hidayat; Rahayu, Norra Isnasia; Perdana, Riky; Ha, Nguyen Thai
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.11228

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan faktor-faktor yang mempengaruhi adopsi dompet digital di Indonesia dan Vietnam dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang diperluas. Variabel yang digunakan meliputi Perceived Usefulness, Perceived Ease Of Use, Trust, Social Influence, dan Perceived Risk terhadap niat menggunakan (intention to use). Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-komparatif dan data diperoleh dari 200 responden pengguna GoPay di Indonesia dan MoMo di Vietnam melalui kuesioner daring. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa perceived usefulness dan perceived ease of use berpengaruh positif signifikan di kedua negara. Trust memiliki pengaruh yang lebih kuat di Indonesia, sedangkan Social Influence lebih dominan di Vietnam. Sementara itu, Perceived Risk berpengaruh negatif signifikan hanya di Indonesia. Temuan ini mengindikasikan adanya perbedaan determinan adopsi yang dipengaruhi oleh konteks budaya dan ekosistem digital masing-masing negara. 
Analisis Efektivitas Tata Kelola Administrasi Realisasi APBN di Kanwil DJPb Riau Tahun 2026 Sinaga, Pandu Hidayat; Ramadhan, Rian Rahmat; Zaki, Hammam; Rahayu, Norra Isnasia; Rudi, Asep
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11368

Abstract

This study aims to analyze the effectiveness of administrative governance in APBN realization at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) of Riau Province. The study employed a descriptive qualitative approach using in-depth interviews and document reviews as data collection techniques. The findings indicate that the administrative governance of APBN realization at the Riau Regional Office of DJPb has been implemented quite effectively, although it has not fully achieved the established performance targets. The main obstacles include coordination issues among work units, technical disruptions in the financial information system, and regulatory changes. The effectiveness of administrative governance is influenced by the quality of the reporting system, the competence of personnel, and adequate information technology support. This study recommends enhancing human resource capacity, strengthening digital infrastructure, and optimizing coordination among work units in Riau Province.
Co-Authors Asep Rudi Ha, Nguyen Thai Perdana, Riky Rahayu, Norra Isnasia Ramadhan, Rian Rahmat Zaki, Hammam