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Review Open access Sep 2026

The UTAUT Model in the Continuance Intention of E-Wallets (QRIS) by MSMEs: With the Moderating Effect of Security Risk

The post-COVID-19 shift toward a cashless economy in Indonesia has accelerated MSME adoption of digital wallets and QRIS; however, sustaining long-term technology retention remains challenging amid rising cyber threats. Integrating the UTAUT and ECM frameworks, this study examines how performance expectancy, effort exp...

Tri Yulita Sari, Baihaqi, Irwansyah · 0 citations
Open access Sep 2026

The Effect of Government Information Technology Utilization (E-Government), Human Resource Capacity, and the Government Internal Control System (SPIP) on the Accountability of Regional Financial Management

Regional financial management accountability is a fundamental principle of good governance. Despite the Central Bengkulu Regency Government consistently receiving an Unqualified Opinion (WTP) on its financial statements, audit findings from the Audit Board of the Republic of Indonesia (BPK) continue to reveal weaknesse...

Indarsi, Baihaqi, E. Sari · 0 citations

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