Jurnal Teknologi dan Manajemen Industri Terapan
Vol. 4 No. 4 (2025): Jurnal Teknologi dan Manajemen Industri Terapan

An Analysis of The Relationship Between Digital-Based Financial Report Transparency and Willingness to Pay (WTP) For Environmental Fees in The Post-Pandemic Era

Neti Erlina (Unknown)
Muhamad Irfan Florid (Unknown)
Liestyowati (Unknown)
Hendra Kasman (Unknown)
Mohamad Yusuf Golam (Unknown)



Article Info

Publish Date
16 Dec 2025

Abstract

In the aftermath of the global pandemic, public trust in institutional spending has become a critical determinant of civic participation in environmental sustainability. This study investigates the relationship between digital-based financial report transparency and the Willingness to Pay (WTP) for environmental fees among urban citizens. As digital transformation accelerates, the accessibility and clarity of financial disclosures serve as a bridge between governmental accountability and public contribution. Utilizing a quantitative approach, this research examines how real-time digital reporting mitigates perceived corruption and enhances the perceived value of environmental protection initiatives. The findings suggest that transparency does not merely fulfill a legal obligation but acts as a psychological catalyst that significantly increases WTP. When citizens can verify that their contributions are allocated efficiently through digital platforms, their resistance to additional environmental levies decreases. This research provides a framework for policymakers to leverage digital accounting tools as a strategy for sustainable environmental financing in the post-pandemic era.

Copyrights © 2025






Journal Info

Abbrev

home

Publisher

Subject

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Engineering Industrial & Manufacturing Engineering

Description

Jurnal Teknologi dan Manajemen Industri Terapan (JTMIT) adalah journal blind peer-review yang bersifat open access yang memungkinkan artikel tersedia secara online tanpa berlangganan apapun. JTMIT didedikasikan untuk publikasi hasil penelitian, artikel teknis, konseptual dan laporan studi kasus ...