Valid Jurnal Ilmiah
Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026

Analisis Faktor-faktor yang Memengaruhi Minat Penggunaan Aplikasi Keuangan BUM Desa : (Studi pada Bumdes di Lombok Barat)

Iman Waskito (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
Lalu Takdir Jumaidi (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
M. Ali Fikri (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
Maya Dafitri (Universitas Mataram, Nusa Tenggara Barat, Indonesia)
Fatmayanti (Universitas Mataram, Nusa Tenggara Barat, Indonesia)



Article Info

Publish Date
06 Jun 2026

Abstract

This study aims to analyze the factors influencing the behavioral intention to use BUM Desa financial applications in West Lombok Regency using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model. The research is driven by the persistent challenges regarding transparency and accountability in BUM Desa management, despite the government’s provision of free financial software. A quantitative research design was employed, with data gathered via questionnaires from respondents representing 25 BUM Desa in West Lombok Regency that had participated in financial reporting training. Data analysis was conducted using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results indicate that among the seven variables tested, only Price Value has a significant effect on Behavioral Intention. This finding suggests that the managers' interest in utilizing the application is primarily motivated by its cost-free nature. Conversely, Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, and Habit do not significantly influence the intention to use. These findings imply that respondents still encounter various managerial and technical obstacles, highlighting a critical need for continuous mentoring, particularly as most participants do not have a formal educational background in finance

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Journal Info

Abbrev

valid

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...