Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI)

ERA OF SUSTAINABILITY: DO THE ECONOMIC, SOCIAL, AND ENVIRONMENTAL ASPECTS HAVE A POSITIVE IMPACT ON COMMUNITY-BASED ECOTOURISM?

Delina Herdian Septiani — 2025-06-30

Indonesia's tourism industry is undergoing a shift toward nature-based and sustainable tourism, creating opportunities for the development of community-based ecotourism. This study aims to analyze the economic, social, and environmental impacts of ecotourism development in AEWO Mulyaharja, Bogor City. A quantitative descriptive approach was used, with purposive sampling involving local communities, tourism managers, business owners, tourists, and government representatives. Data were collected through questionnaires and structured interviews and analyzed using statistical tests in SPSS. The results indicate that stakeholder perceptions of the ecotourism impact fall into the "good" category across all aspects: economic (average score 4.13), social (4.15), and environmental (4.03). A strong correlation was found between tourism managers and tourists (r = 0.806), and between business owners and tourists (r = 0.954), emphasizing the importance of collaboration among local actors. However, the government’s role showed a weak correlation with other stakeholders, highlighting the need for more strategic involvement. Although the environmental aspect was generally perceived positively, the use of renewable energy scored lower, suggesting an area for improvement. This study recommends strengthening stakeholder collaboration as a key strategy to ensure the sustainability of community-

DAYA TARIK PROFESI AUDIT PADA GENERASI Z

Stefanie Kristiana Santoso — 2025-06-30

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future.

Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan.

PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Anastasya Sumargo Kurnia — 2025-06-30

The objective of this study is to examine the impact of taxation knowledge and tax sanctions on the compliance behaviour of motor vehicle taxpayers at Samsat Cimahi. Hence, a sample size of 124 individuals was chosen. Questionnaires were distributed to collect the data. Data analysis involved the utilization of multiple regression analysis. The results of the verified tests indicate that taxpayer knowledge regarding tax sanctions and tax knowledge has a significant and positive impact on tax compliance.

PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

Ester Febriana Gultom — 2025-06-30

Tujuan dari penelitian ini adalah untuk menguji dampak beban pajak tangguhan dan perencanaan pajak pada metode manajemen laba. Data yang digunakan merupakan informasi tambahan yang diperoleh dari situs web Bursa Efek Indonesia (BEI). Pendekatan yang dilakukan dalam penelitian ini adalah analisis regresi menggunakan model linier berganda, yang dilakukan dengan menggunakan program SPSS 26. Populasi penelitian ini mencakup bisnis di industri konsumsi primer yang terdaftar di BEI pada tahun 2021–2023. Spesimen yang diambil 139 sampel seluruhnya. Pengumpulan data dilakukan dengan pendekatan Purposive sampling adalah proses pemilihan sampel berdasarkan standar yang telah ditentukan. telah ditentukan sebelumnya. Hasil penelitian menemukan beban pajak tangguhan tidak memengaruhi praktik manajemen pendapatan, sementara persiapan pajak memiliki pengaruh positif terhadap manajemen laba.

PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEBERLANJUTAN

Sharleen Regina — 2025-06-30

This study seeks to analyze the impact between board characteristics on the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The concept of sustainability performance focuses not only on economic goals, but includes social and environmental perspectives, where the board of directors has an important role in formulating better policies. The characteristics of the board of directors in this study include gender diversity, board size, board independence, board experience, and board tenure. This study applies a quantitative approach, this study analyzes secondary data from annual reports and sustainability reports from 142 companies that have ESG values on the IDX, which were selected through the purposive sampling method. Sustainability performance was measured using the total ESG score from the Refinitiv Platform while data analysis was conducted using multiple regression. The findings indicate that board size has a positive and significant influence on sustainability performance. In contrast, board experience has a negative effect on sustainability performance. Meanwhile, the variables of gender diversity, board independence, and board tenure show no influence on sustainability performance. The overall regression model is significant, but is only able to explain 30% of the variation in sustainability performance. The result suggests that several other factors beyond the variables examined in this study also influence sustainability performance.

Keywords: Gender Diversity, Board Size, Board Experience, Board Tenure, ESG

PROFITABILITY DAN PRAKTIK TAX AVOIDANCE DI INDONESIA

Muhammad Rizki Nursoleh — 2025-06-30

The main focus of this study is to investigate how profitable tax avoidance is for non-financial companies in Indonesia, with operating cash flow acting as a control variable. Using previously published data and quantitative methodology, referring to annual reports published by 40 companies for the period 2019-2024 that have been submitted to the Indonesian Stock Exchange (IDX). The analysis process uses a multiple linear regression model run through the SPSS application version 29. The findings indicates that profitability has no significant impact on tax avoidance. Likewise, cash flow from operating activities shows no significant influence on tax avoidance. The regression model accounts for only 0.5% of the variance in tax avoidance, suggesting that other factors outside the scope of this study may play a more substantial role in explaining corporate tax avoidance behavior. The limited explanatory power of the model underlines the necessity of exploring additional variables in future studies. The scope of this study only includes only two financial indicators and a specific observation period. Therefore, the results should be interpreted carefully, taking into account the study’s context and scope.

Keywords: Tax Avoidancce, Return on Assets, Cash Effective Tax Rate, and Operating Cash Flow

PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MEDIASI KESADARAN PAJAK

Andre Hadinata — 2025-06-30

Taxpayer compliance remains a problem in the Indonesian tax system, despite the increasing trend in annual tax return reporting. This low level of compliance is influenced by several variables, including tax literacy and tax awareness. The focus of this study is to determine the impact of tax literacy on taxpayer compliance, with tax awareness as a mediating factor. This study was conducted using quantitative methods with a descriptive-causal approach. The snowball sampling method was used to draw a sample, with 100 individual taxpayers as respondents. Data collection was conducted through questionnaires using Google Forms, and the data were analyzed using structural equation modeling with the alternative partial least squares method. The results of the study indicate that: (1) Tax literacy increases tax awareness, (2) Tax awareness increases taxpayer compliance, (3) Tax literacy increases individual taxpayer compliance, and (4) This study shows that tax awareness can mediate the effect of tax literacy on individual taxpayer tax compliance. This indicates that tax literacy directly and indirectly influences individual tax compliance. The implications of this study are expected to enable tax authorities to develop effective and sustainable tax education strategies.

Kepatuhan wajib pajak masih menjadi masalah dalam sistem perpajakan di negara Indonesia, meskipun tren pelaporan SPT tahunan terus meningkat. Rendahnya kepatuhan ini dipengaruhi oleh sejumlah variabel, termasuk literasi pajak dan tingkat kesadaran pajak. Fokus studi ini adalah untuk mengetahui dampak literasi pajak pada kepatuhan wajib pajak, dengan kesadaran pajak sebagai faktor mediasi. Studi ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan deskriptif-kausal. Metode snowball sampling digunakan untuk mengambil sampel, dengan responden sebanyak 100 orang yang merupakan wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan google form, dan data dianalisis menggunakan structural equation modelling dengan metode alternatif partial least square. Hasil penelitian menunjukkan bahwa: (1) Literasi pajak meningkatkan kesadaran pajak, (2) Kesadaran pajak meningkatkan kepatuhan wajib pajak, (3) Literasi pajak meningkatkan kepatuhan wajib pajak orang pribadi, dan (4) Studi ini menunjukkan bahwa kesadaran pajak mampu memediasi efek literasi pajak pada kepatuhan pajak wajib orang pribadi. Ini menunjukkan literasi pajak memengaruhi kepatuhan pajak orang pribadi secara langsung dan tidak langsung. Implikasi dalam penelitian ini diharapkan otoritas pajak dapat membuat strategi edukasi perpajakan yang efektif dan berkelanjutan

THE IMPACT OF TAX AWARENESS, TAX SANCTIONS, AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE

Niken Yofi Kania — 2025-06-30

The intent of this study is to examine the variables which would impress individual taxpayer compliance in Nganjuk Regency by using independent variables which include tax knowledge, tax awareness, and tax sanctions. Analyzing primary data collected by distributing questionnaires to 100 eligible respondents using a quantitative approach. SPSS 26 is used in the analysis to do multiple linear regression. The study's findings indicate that tax awareness and knowledge have a significant impact on individual taxpayer compliance. However, tax sanctions have little effect on individual taxpayer compliance. Indirectly, this research proves that tax sanctions do not influence taxpayer compliance in Nganjuk Regency, and its results or level of influence differ from other studies that focused on areas outside Nganjuk Regency. This study will demonstrate whether awareness, sanctions, and knowledge are among the factors influencing taxpayer compliance in Nganjuk Regency. Individual taxpayer compliance is influenced by tax knowledge and awareness, but it is unaffected by tax sanctions. Of the three hypotheses formulated, it's evident that only the first and third hypotheses are accepted, whereas the second hypothesis is rejected.

Analisis Efisiensi Prosedur Pengelolaan Kas Masuk dan Kas Keluar pada CV Bina Puskud

Ersha Wiriani Safitri — 2025-06-30

The purpose of this study is to evaluate how well the cash receipt accounting information system is implemented at CV Bina Puskud Mandiri. Additionally, this research aims to assess whether CV Bina Puskud Mandiri complies with the accounting regulations in Indonesia and whether the cash receipt procedures are carried out systematically or still manually. The type of data used in this study is descriptive qualitative data. The data collected includes primary and secondary data obtained through interviews, observations, documentation, and previous research results. Descriptive analysis methods are applied to analyze data obtained from the interviews. The findings indicate that the analysis of the cash receipt accounting information system is conducted manually using Microsoft Excel, and the recording, reporting, as well as the cash receipt processes have been carried out in accordance with the accounting standards applicable in Indonesia.

Tujuan dari penelitian ini adalah untuk mengevaluasi seberapa baik sistem informasi akuntansi penerimaan kas diterapkan di CV Bina Puskud Mandiri. Selain itu, penelitian ini juga bertujuan untuk menilai apakah CV Bina Puskud Mandiri mematuhi regulasi akuntansi yang ada di Indonesia dan apakah langkah-langkah penerimaan kas dilaksanakan dengan cara sistematis atau masih dilakukan secara manual. Tipe data yang digunakan dalam penelitian ini berupa data kualitatif deskriptif. Data yang dikumpulkan meliputi data primer dan sekunder yang diperoleh melalui wawancara, pengamatan, dokumentasi, serta hasil penelitian sebelumnya. Metode analisis deskriptif diterapkan untuk menganalisis data yang berasal dari wawancara. Temuan penelitian menunjukkan bahwa analisis terhadap sistem informasi akuntansi penerimaan kas dijalankan secara manual menggunakan Microsoft Excel, dan pencatatan, pelaporan, serta proses penerimaan kas telah sesuai dengan standar akuntansi yang berlaku di Indonesia.

Analisis Sistem Pengendalian Internal Prosedur Pengeluaran Kas Pada Pusat Koperasi Unit Desa (PUSKUD)

Roza Eka Putri — 2025-06-30

ICIF Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian internal dalam prosedur pengeluaran kas pada Pusat Koperasi Unit Desa (PUSKUD) dengan menggunakan pendekatan kerangka kerja COSO Internal Control – Integrated Framework (ICIF) 2013. Penelitian ini menggunakan metode kualitatif deskriptif-evaluatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PUSKUD telah menerapkan beberapa komponen pengendalian internal dengan cukup baik, seperti pembagian tugas yang jelas antara pemegang kas dan pencatat, pelatihan karyawan, serta dokumentasi transaksi yang memadai. Namun, masih terdapat kelemahan dalam aspek otorisasi transaksi bernilai kecil yang tidak melibatkan bendahara. Selain itu, pengawasan internal terhadap transaksi pengeluaran belum dilakukan secara rutin. Pemantauan masih bergantung pada audit eksternal tahunan, sehingga kurang efektif dalam mendeteksi kesalahan secara dini. Temuan ini menunjukkan bahwa meskipun sistem pengendalian telah berjalan, efektivitasnya masih perlu ditingkatkan, khususnya dalam aspek persetujuan transaksi kecil, komunikasi antar bagian, dan pemantauan internal yang berkelanjutan. Penelitian ini diharapkan dapat menjadi acuan bagi koperasi lain dalam memperkuat tata kelola keuangan melalui sistem pengendalian internal yang lebih terstruktur dan menyeluruh.

PENGARUH PENGGUNAAN QRIS TERHADAP PEMBAYARAN E-PARKING DENGAN VARIABEL DIGITALISASI EKONOMI SEBAGAI PEMODERASI

Latifa Fitra Dana — 2025-06-30

Tujuan dari penelitian ini adalah untuk mengkaji secara mendalam dan mengetahui sejauh mana pengaruh penggunaan Quick Response Code Indonesian Standard (QRIS) terhadap efektivitas pembayaran e-parking, dengan memasukkan variabel digitalisasi ekonomi sebagai faktor pemoderasi. Penelitian ini dilatarbelakangi oleh kebutuhan untuk memahami dan menganalisis peningkatan sistem pembayaran yang semakin efisien, praktis, dan aman di tengah perkembangan era transformasi digital, khususnya dalam sektor transportasi dan layanan perparkiran. Penggunaan QRIS sebagai metode pembayaran digital nasional diharapkan mampu menjadi solusi inovatif yang mempermudah masyarakat dalam melakukan transaksi pembayaran parkir secara elektronik. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode survei yang ditujukan kepada para pengguna layanan e-parking sebagai responden. Hasil penelitian menunjukkan bahwa penggunaan QRIS memiliki pengaruh yang signifikan dalam mengoptimalkan sistem pembayaran digital. Namun demikian, variabel digitalisasi ekonomi belum terbukti mampu memperkuat hubungan antara penggunaan QRIS dengan efektivitas pembayaran e-parking, yang mengindikasikan adanya keterbatasan pada kesiapan infrastruktur digital yang tersedia. Oleh karena itu, hasil dari penelitian ini diharapkan dapat menjadi masukan berharga bagi pemerintah daerah serta pengelola parkir dalam merancang kebijakan digitalisasi layanan publik secara lebih komprehensif, khususnya dalam mendorong penerapan QRIS dalam sistem pembayaran parkir elektronik.

The purpose of this study is to conduct an in-depth analysis and determine the extent of the impact of using the Quick Response Code Indonesian Standard (QRIS) on the effectiveness of e-parking payments, incorporating economic digitalization as a moderating variable. This research is motivated by the need to understand and analyze the improvements in payment systems that are becoming increasingly efficient, practical, and secure in the era of digital transformation, particularly in the transportation and parking service sectors. The implementation of QRIS as a national digital payment method is expected to provide an innovative solution that facilitates public transactions in electronic parking payments. A quantitative approach was employed in this study, using a survey method targeting users of e-parking services as respondents. The findings indicate that the use of QRIS significantly contributes to optimizing the digital payment system. However, economic digitalization has not yet been proven to strengthen the relationship between the use of QRIS and the effectiveness of e-parking payments, indicating limitations in the readiness of the existing digital infrastructure. Therefore, the results of this study are expected to serve as valuable input for local governments and parking management authorities in designing more comprehensive public service digitalization policies, particularly in promoting the adoption of QRIS in electronic parking payment systems

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN VARIABEL PENGAWASAN KEUANGAN SEBAGAI PEMODERASI

Wahyu Insan Megawati — 2025-06-30

This study aims to analyze the effect of accounting information system implementation on the quality of financial reports at the Mojokerto City Regional Financial and Revenue Management Agency (BPKPD), and to examine the role of financial oversight as a moderating variable. The questions addressed are how these two variables affect financial report quality and whether financial oversight can strengthen the relationship between accounting information systems and financial report quality. The research method used was a quantitative approach with a survey technique. Data were collected through questionnaires from 50 respondents selected using purposive sampling and analyzed using multiple linear regression and a moderation interaction test. The results indicate that the implementation of an accounting information system has no effect on the quality of financial reports at the Mojokerto City BPKPD. However, financial oversight has a positive effect on financial report quality, and financial oversight strengthens the relationship between the implementation of an accounting information system and financial report quality.

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Kota Mojokerto, serta menguji peran pengawasan keuangan sebagai variabel pemoderasi. Permasalahan yang diangkat adalah bagaimana kedua variabel tersebut memengaruhi kualitas laporan keuangan dan apakah pengawasan keuangan dapat memperkuat hubungan antara sistem informasi akuntansi dan kualitas laporan keuangan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei. Data dikumpulkan melalui kuesioner dari 50 responden yang dipilih secara purposive sampling dan dianalisis menggunakan regresi linear berganda dan uji interaksi moderasi. Hasil penelitian menunjukkan bahwa pelnelrapan sistelm informasi akuntansi tidak belrpelngaruh telrhadap kualitas laporan keluangan di BPKPD Kota Mojokelrto, namun pelngawasan keluangan belrpelngaruh positif telrhadap kualitas laporan keluangan, dan pelngawasan keluangan melmpelrkuat hubungan antara pelnelrapan sistelm informasi akuntansi dan kualitas laporan keluangan.

PENGARUH IMPLEMENTASI SISTEM CORETAX DAN AKUNTABILITAS TERHADAP TRANSPARANSI PERPAJAKAN DI INDONESIA

Riska Amelia Lestari — 2025-06-30

This research aims to investigate the implementation of the Integrated Tax Administration System (Coretax) introduced by the Indonesian government in early 2025. Using an integrated digital platform, Coretax aims to improve the effectiveness and transparency of tax administration. Access issues, technical glitches, and data inconsistencies remain obstacles in this system. This study involved 50 respondents consisting of individual taxpayers, corporate taxpayers, and employees of the Directorate General of Taxes who had used Coretax for at least six months. This study used a quantitative approach with multiple linear regression analysis. To evaluate the implementation of Coretax and its accountability on tax transparency, the analysis was conducted using SPSS. The findings show that Coretax significantly and positively affects both accountability (coefficient 0.317; significance 0.002) and tax transparency (coefficient 0.537; significance <0.001). This research shows that greater accountability and digitalization through Coretax are crucial for achieving long-term tax transparency. This study encourages further research in this field and provides strategic input to the Directorate General of Taxes and decision-makers.

Penelitian ini memiliki tujuan untuk menyelidiki bagaimana implementasi Sistem Administrasi Pajak Terpadu (Coretax) yang diperkenalkan oleh pemerintah Indonesia pada awal 2025. Dengan menggunakan platform digital terpadu, Coretax bertujuan untuk meningkatkan efektivitas dan transparansi administrasi pajak. Masalah akses, gangguan teknis, dan ketidakkonsistenan data masih menjadi kendala dalam sistem ini. Studi ini melibatkan 50 responden yang terdiri dari wajib pajak individu, wajib pajak korporasi, dan pegawai Direktorat Jenderal Pajak yang telah menggunakan Coretax setidaknya selama enam bulan. Studi ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Untuk mengevaluasi dampak implementasi Coretax dan akuntabilitas terhadap transparansi pajak, analisis dilakukan menggunakan SPSS. Temuan menunjukkan bahwa Coretax secara signifikan dan positif mempengaruhi baik akuntabilitas (koefisien 0,317; signifikansi 0,002) maupun transparansi pajak (koefisien 0,537; signifikansi <0,001). Penelitian ini menunjukkan bahwa akuntabilitas yang lebih besar dan digitalisasi melalui Coretax sangat penting untuk mencapai transparansi pajak jangka panjang. Studi ini mendorong penelitian lebih mendalam di bidang ini dan memberikan masukan strategis kepada Direktorat Jenderal Pajak dan pembuat kebijakan

KUALITAS LAYANAN PAJAK DAN PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM

Islamiah Kamil — 2025-06-30

The urgency of this study stems from the growing significance of tax digitalization in Indonesia, particularly for Micro, Small, and Medium Enterprises (MSMEs). The quality of tax services, including the application of Digital Service Tax (DST), plays a crucial role in enhancing taxpayer compliance. Digitalizing the taxation system fosters greater transparency and efficiency in tax administration. However, challenges remain, particularly regarding taxpayers' understanding of digital services. Consequently, it is essential to examine the impact of tax service quality and digital tax implementation on individual taxpayer compliance within MSMEs in the context of digitalization. The objective of this research is to evaluate how tax service quality and the application of DST influence the compliance levels of individual MSME taxpayers. Employing a quantitative approach, the study collects data through surveys distributed to MSME taxpayers across the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) areas. The data will be analyzed using multiple linear regression to determine the relationship between tax service quality, digital tax, and tax compliance variables. The anticipated outcomes of this research include the publication of findings in accredited scientific journals and the formulation of policy recommendations for the Directorate General of Taxes to enhance digital tax service quality, thereby improving compliance among MSME taxpayers.

DAMPAK LITERASI KEUANGAN SYARIAH DAN GAYA HIDUP TERHADAP KONSUMTIVISME GENERASI Z DI ERA DIGITAL

Tubagus Manshur — 2025-06-30

The purpose of this study is to examine the impact of Islamic financial literacy and lifestyle on Generation Z consumer levels in the context of the digital era. This generation is susceptible to technology and social media, and often promotes impulsive patterns and excess consumption. These challenges require an educational approach that addresses Islamic financing principles to implement more responsible and sustainable consumption behavior. This study uses a quantitative approach using a questionnaire survey method. In this study, a total of 200 active students between the ages of 17 and 25 were respondents. The data were analyzed using several linear regression techniques to measure the effect of each variable on consumption levels. The results of the analysis show that Islamic financial literacy and lifestyle have a major impact on consumerism, and lifestyle has a more dominant influence. People with high financial literacy in Islamic countries usually have better self-control in dealing with the temptations of digital consumption. The effectiveness of this study highlights the importance of large-scale and systematic Islamic financial education, especially in educational institutions, so that Generation Z becomes smart and wise about the flow of consumption in the digital era.

PERAN KEPERCAYAAN DIGITAL SEBAGAI MEDIATOR PERSEPSI KEMUDAHAN DAN MANFAAT TERHADAP MINAT MENGGUNAKAN QRIS

Ari Apriani — 2025-06-30

Penelitian ini mengkaji peran kepercayaan digital dalam memediasi pengaruh persepsi kemudahan penggunaan (Perceived ease of use / PEOU) dan persepsi manfaat (Perceived usefulness / PU) terhadap niat menggunakan QRIS (Quick Response Code Indonesian Standard) pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) tradisional. Penelitian ini bertujuan untuk memahami faktor-faktor yang mempengaruhi adopsi QRIS, dengan menitikberatkan pada pentingnya kepercayaan digital sebagai mediator. Metode yang digunakan adalah pendekatan kuantitatif dengan survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada 80 responden pedagang tradisional di Jakarta yang belum menggunakan QRIS. Hasil penelitian menunjukkan bahwa baik PEOU maupun PU berpengaruh signifikan terhadap niat menggunakan QRIS, dengan kepercayaan digital berperan sebagai mediator yang memperkuat pengaruh kedua variabel tersebut. Temuan ini mengindikasikan bahwa meskipun QRIS dianggap bermanfaat dan mudah digunakan, tingkat kepercayaan terhadap sistem menjadi faktor penting yang memengaruhi keputusan adopsi. Implikasi penelitian ini adalah perlunya kebijakan yang fokus pada pembangunan kepercayaan digital untuk mendorong adopsi QRIS di kalangan UMKM, khususnya yang masih ragu dengan keamanan dan keandalan sistem pembayaran digital ini.