Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show…
ow that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Abstract:The height competition in the sector business Micro, Small and Medium Enterprises (MSMEs) fried chicken in Jakarta demands perpetrator business for improve retention strategies customers, one of them through increased purchase…
rchase interest repeat. Research This aim analyze influence quality products, service quality, and systems payment on purchase interest repeat, with satisfaction customer as intervening variables. Research quantitative this use Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with sample of 100-150 respondents MSMEs fried chicken customers in Jakarta. Test results hypothesis show that satisfaction customer own significant and positive influence on purchase interest repeat. Next, quality products and systems payment proven in a way direct influential positive and significant to satisfaction customers. Meanwhile that, variable quality products, service quality, and systems payment no show influence significant direct on purchase interest repeat. Findings this indicates that satisfaction customer play a role important as variables mediation. Strategy to increase purchase interest repeat must focused on efforts reach customer satisfaction. this is can achieved with maintain quality superior products (especially consistency of taste and texture), provides quality good service, as well as ensure system efficient and diverse payments. With thus, satisfaction customer is key main bridging influence quality products, service quality, and systems payment on purchase interest repeat to MSMEs fried chicken customers in Jakarta.
Abstract:Business activities are hard work to improve people's lives. Basically, the diverse needs of the community encourage people with various business activities which are then expected to be able to meet these needs. For economic…
nomic livelihoods, people need to identify potential and opportunities in the surrounding environment that will be used as business opportunities. The research method used is field research or using a qualitative approach. The results of the study are: a) The economic growth of business actors in Sungai Pauh Pusaka Village, West Langsa District, Langsa City with the many developments of business actors emerging in the village has an impact on the economic growth of the community, considering that the activities of micro, small and medium enterprises can change the economy for a community, but in 2020 economic growth experienced a decline of 87% caused by Covid-19, b) The main problem faced by business actors in Sungai Pauh Pusaka Village is the problem of decreasing turnover of their merchandise, this is caused by the Covid-19 Pandemic which has not ended.
Abstract:This This study aims to explore and analyze research trends related to competence in business, particularly within the context of small and medium-sized enterprises (SMEs), using a bibliometric approach. Data was extracted…
ed from the Scopus database and visualized using VOSViewer, facilitating the identification of key research clusters, influential authors, and the relationships between various keywords within the domain. The findings reveal significant clusters centered around "competence," "innovation," and "business performance," highlighting the integral role of innovation in enhancing business competencies. Additionally, the analysis emphasizes the interconnectedness of human resource development and strategic business planning with competency development. This research contributes to a comprehensive understanding of the complexities in business competence studies and underscores the importance of a multidisciplinary approach in fostering sustainable business success. The results provide valuable insights for both researchers and practitioners in the field of business competence.
Abstract:This study examines the legal certainty of financing for Indonesia's Desa Merah Putih Cooperative (KDMP) initiative, analyzing the institutional tension between cooperative independence and state intervention. Rooted in…
the constitutional mandate for cooperatives as a cornerstone of the Indonesian economy, the KDMP program aims to establish 80,000 village-level cooperatives through state-facilitated credit lines and technical assistance. However, this top-down model raises concerns about undermining cooperative autonomy enshrined in Law No. 25/1992 and the principle of subsidiarity. Employing a normative juridical research design, this study draws on secondary data from legal literature and primary legal materials to systematically examine relevant norms and doctrines. Findings reveal a tenuous alignment between state financing mechanisms and cooperative autonomy, primarily due to the proposed reliance on state-owned bank credit lines rather than direct state budget grants, leading to legal ambiguity regarding accountability and oversight. The potential for mass loan defaults and the contentious use of Village Funds as collateral further complicate legal certainty and risk hidden liabilities. Comparative insights from India's Amul cooperative and the Philippines' barangay cooperatives illustrate successful models where government acts as a facilitator without impinging on cooperative self-governance or member control. This study advocates for a recalibrated regulatory approach featuring transparent oversight, proportional supervision, and participatory decision-making to reconcile developmental imperatives with cooperative principles, ultimately enhancing legal certainty and ensuring that state-supported cooperatives remain genuinely member-driven enterprises.