Analisis Kepercayaan terhadap Sistem Transaksi Digital yang Dimediasi Sikap terhadap Pembayaran Transaksi Digital pada Pelaku Usaha Mikro Kecil di Kota Semarang

Susiana Heny Bandari (Akademi Akuntansi Effendiharahap)
Lis Widowati (Akademi Akuntansi Effendiharahap)
Suwardi Suwardi (Akademi Akuntansi Effendiharahap)
Fitnantyo Bimawan (Akademi Akuntansi Effendiharahap)
Tri Hartiningsih (Akademi Akuntansi Effendiharahap)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen

This study aims to analyze the influence of trust in digital payments, attitudes toward digital payments, and the intention to use digital payments among Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Trust in digital payments is considered a factor that influences business owners' attitudes toward adopting digital payment technologies, which in turn affects their intention to use these technologies in business transactions. Using the Technology Acceptance Model (TAM) approach, this study explores the relationships between the three variables through regression analysis processed using SPSS 26 software. The results show that trust in digital payments positively influences users' attitudes toward digital payments, attitudes toward digital payments positively influence the intention to use digital payments, and attitudes mediate the relationship between trust and the intention to use digital payments. These findings provide valuable insights for digital payment service providers to focus on enhancing trust and positive attitudes among MSME owners toward digital payment systems, in order to encourage broader technology adoption and improve their operational efficiency.