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Open access Aug 2026

The Influence of the Government Internal Control System, Human Resource Competence, and the Utilization of Information Technology on the Quality of Financial Reports

This study aims to analyze the influence of the Government Internal Control System, Human Resource Competence, and the Utilization of Information Technology on the Quality of Financial Reports. Quality financial reports reflect the accountability and transparency of regional financial management. The sample was determi...

Irwansyah · 0 citations
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

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