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Studi Akuntansi, Keuangan, dan Manajemen
Published by Goodwood Publishing
ISSN : -     EISSN : 27980251     DOI : https://doi.org/10.35912/sakman
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 172 Documents
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Analysis of Determinants of Fintech Adoption by MSMEs in Balikpapan City: DOI and TAM Approaches Haripin, Haripin; Fatmawati, Susan
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5777

Abstract

Purpose: This study investigates how Diffusion of Innovation (DOI) factors shape perceived usefulness and ease of use in MSMEs’ fintech adoption, and how these perceptions influence behavioral intention and actual usage. Motivated by low digital literacy and uneven fintech adoption in Balikpapan, the study provides insights for stakeholders to enhance fintech utilization.. Methodology/approach: A quantitative survey was conducted targeting MSMEs in Balikpapan that are familiar with or have used fintech. Data were collected through online and offline questionnaires from 100 respondents and analyzed using SEM-PLS with SmartPLS 4.0. Results/findings: Six hypotheses were supported, while relative advantage ? perceived usefulness and complexity ? perceived ease of use were not significant. This suggests that MSMEs emphasize ease of use over perceived benefits. Accordingly, training, technical assistance, and more intuitive app designs are needed to strengthen effective adoption. Compatibility significantly improves perceived usefulness and ease of use, and observability enhances perceived usefulness, which in turn increases behavioral intention and actual usage. Conclusion: The integrated DOI–TAM model effectively explains fintech adoption among MSMEs in Balikpapan. Perceptual factors play a crucial role, while some DOI attributes do not significantly influence fintech perceptions.. Limitations: This study is limited to MSME fintech users in Balikpapan and uses a quantitative approach, which restricts deeper exploration of subjective motivations and user experiences. Contribution: The findings underscore the need for fintech solutions aligned with MSMEs’ digital literacy and operational needs. Strengthening government-led digital literacy initiatives and incorporating factors such as trust, perceived risk, and environmental influences is recommended for future research.
E-Library Use and Employee Competence Effects on Service Quality at Muhammadiyah Makassar Library Marhumi, Siti; Nurinaya , Nurinaya; Jamhaerani, Jamhaerani; Albar, Nur Qalbi; Jani, Nur Asastri
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.6093

Abstract

Purpose: This study examines the extent to which e-library services and employee competence influence service quality at the Library of the University of Muhammadiyah Makassar. Research Methodology: The research was conducted at the University of Muhammadiyah Makassar Library using a descriptive quantitative design. The population comprised 6,576 visitors who accessed the e-library, and a purposive (non-probability) sampling technique was applied to select 99 respondents. Results/findings: The results show that the e-library variable has a positive and statistically significant effect on service quality (p < 0.05). Employee competence also has a positive and statistically significant effect on service quality (p < 0.05). Conclusions: Improving e-library services and strengthening employee competence are both important drivers of higher perceived service quality in the university library context. Limitations: The study is limited by the use of purposive sampling and data collected from a single university library, which may restrict generalizability to other institutions. Contribution: This study contributes empirical evidence to library and information science by clarifying how digital library services and staff competence jointly shape service quality. The findings can support library managers and university administrators in prioritizing technology-related service improvements and competency development programs.

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