Publication Search

Digital transformation in Indonesia's financial sector has accelerated the adoption of cashless payment systems, with QRIS (Quick Response Code Indonesian Standard) as the main innovation since its introduction by Bank Indonesia in 2019. Generation Z, as a digital native group, is the dominant user of QRIS due to their preference for fast, practical, and connected services. This study aims to empirically analyze the influence of lifestyle, ease of use, trust, and financial attitudes on the decision to use QRIS by Generation Z in Bogor Regency, as well as test the role of financial literacy as a moderation variable. The research approach uses quantitative methods through inferential statistical analysis. The results showed that only the variables of ease of use and financial attitude had a significant effect on the decision to use QRIS, with a significance value of < 0.05 and t calculated > t table. These findings reinforce the Technology Acceptance Model (TAM) model, which emphasizes the importance of the perception of convenience in driving the adoption of digital payment technology. Meanwhile, the variables of lifestyle and trust did not have a significant effect, which may be due to the level of general trust that has been formed in QRIS and the digital lifestyle of respondents who have not fully developed. These results confirm the need to develop a more intuitive user experience and increase education related to digital financial literacy to strengthen the sustainable use of QRIS among Generation Z.

Hospitals in DKI Jakarta continue to face service quality challenges, including long waiting times, fragmented information systems, and limited patient access to digital health technologies. Although digital transformation and digital literacy are expected to enhance service quality, the mediating role of patient experience remains insufficiently explored. This study investigates the effects of digital transformation and digital literacy on service quality, with patient experience as a mediating variable. A quantitative explanatory design was applied using data from 200 outpatients. Measurements were based on validated indicators of digital transformation, digital literacy, patient experience, and service quality. Structural Equation Modeling (SEM) with AMOS was employed for analysis. The findings show that digital transformation significantly improves patient experience and service quality. Digital literacy positively affects patient experience but does not directly influence service quality. Patient experience fully mediates the relationship between digital literacy and service quality and partially mediates the effect of digital transformation. These results highlight the critical role of patient experience in translating digital capabilities into perceived service improvements. Hospitals are encouraged to strengthen digital transformation initiatives, enhance digital literacy support—especially for older adults—and design user-friendly digital services that facilitate communication and access. This study integrates the Technology Acceptance Model and Customer Experience Theory to provide empirical evidence on how digital-based interventions can advance hospital service quality.

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

Climate change and air pollution are necessitating a transition towards sustainable transportation. However, the adoption rate of electric motorcycles in West Kalimantan remains low. This study aims to analyze the factors shaping the intention to adopt electric motorcycles in this region using an extended Technology Acceptance Model (TAM) framework. A quantitative method was employed, involving a survey of 200 respondents selected through purposive sampling, with the data analyzed using Structural Equation Modeling (SEM). The results indicate that perceived usefulness and perceived ease of use have a positive and significant influence on adoption intention. Notably, perceived ease of use emerged as the most dominant determinant, not only directly impacting intention but also indirectly influencing it through perceived usefulness. Among the external variables, compatibility was found to enhance perceived usefulness, while enjoyment positively affected perceived ease of use. Conversely, resource availability did not significantly shape initial perceptions. The implications of these findings suggest that stakeholders should prioritize strategic communication that highlights the ease of use, enjoyable riding experience, and functional benefits of electric motorcycles. These efforts should be supported by policies aimed at accelerating infrastructure development and providing incentives to encourage broader adoption.

The Student Evaluation of Lecturers (EDOM) at the Faculty of Engineering, Universitas Dr. Soetomo has historically been conducted via Google Forms and processed manually, resulting in slow response times, repetitive recap procedures, and insufficiently documented reporting validity. This study aims to design, build, and evaluate a web-based EDOM system using the Prototype Model (MODEL PROTOTYPE) to improve data collection efficiency, recap accuracy, and the effectiveness of feedback for teaching quality assurance. The development method comprises requirements elicitation with the Quality Assurance Unit through a review of SPMI documents and brief interviews, architectural and interface design (Laravel, MVC pattern, and MySQL), staged prototyping, and rapid iterations based on stakeholder feedback until functional conformity is achieved. The resulting system provides authentication and role-based authorization (Admin, GPM, Lecturer, Student), odd/even period management, a question bank employing a Likert scale, anonymous questionnaire submission, score recap per lecturer and per category (pedagogical, professional, personal, social), dashboard visualizations, and report export to support governance needs. Functional evaluation was conducted through black-box testing on core scenarios (login, period scheduling, submission, recap, and export) and indicated conformance to specifications. User acceptance evaluation employed the Technology Acceptance Model (TAM) to examine perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention; the results indicate positive acceptance and potential for operational adoption. Practically, the prototype approach accelerates requirement alignment, reduces the risk of mis-specification, and facilitates change control, while the Laravel-based implementation supports maintainability, role-based access security, and further feature development. The study is limited to a single faculty; future work may include SSO integration, audit trails, and longitudinal, cross-semester analytics for more comprehensive monitoring of lecturer performance.

Education in the modern era requires teachers to develop their competencies in mastering science and technology to be applied in the learning process. One of the challenges faced by teachers in this era of educational digitalization is technostress. Technostress is the stress experienced by individuals as a result of the use of technology,

This research aims to develop an electronic student worksheet (E-LKPD) based on Liveworksheet, integrated with Quizwhizzer, for teaching economic activities in elementary school. The background of this study stems from the limited variation in learning activities and the underutilization of digital technology in the learning process at schools. To address these problems, the study seeks to produce innovative, interactive, and easily accessible learning media that can support student engagement and improve learning outcomes. The development process follows the ADDIE model, consisting of five stages: Analyze, Design, Development, Implementation, and Evaluation. In the analysis stage, the needs of students and teachers were identified. The design and development stages involved creating E-LKPD content integrated with Liveworksheet and interactive quizzes using Quizwhizzer. The implementation was carried out through classroom trials, followed by evaluation to assess the effectiveness and feasibility of the product. Data collection was conducted through expert validation (media, material, and language experts) and questionnaire responses from both teachers and students. The validation results indicated that the E-LKPD developed is of excellent quality, with a score of 90% from media experts, 98% from material experts, and 96% from linguists. The student trial also produced highly positive results, with a feasibility score of 83%, reflecting strong student enthusiasm and acceptance of the media. Teachers also responded positively to the practicality and clarity of the content. Based on these results, it can be concluded that the Liveworksheet-based E-LKPD integrated with Quizwhizzer is highly feasible and effective for use in teaching economic activities at SD Negeri 7 Kampungdalem. This learning media is expected to increase students' interest, motivation, and active participation, while also optimizing the role of technology in supporting a more engaging and meaningful learning experience in the classroom.

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

This study investigates the adoption of Electronic Medical Records (EMR) by registration staff at Tangkiling Health Center, Palangka Raya, using the Technology Acceptance Model (TAM) framework. Out of 61 total healthcare workers, five medical record staff with educational backgrounds in midwifery, nursing, dental nursing, and non-medical high school were purposively selected as research participants. The study employed a qualitative descriptive method, combining in-depth interviews and direct field observations. Results indicate that while the staff acknowledged the usefulness of EMR in improving service efficiency and data accessibility, several barriers hindered its effective use—primarily a lack of training, limited digital literacy, unstable internet connectivity, and inadequate hardware such as computers and printers. Observations showed that only the registration unit had a single shared computer, while other units like outpatient clinics, pharmacy, and cashier still relied on manual documentation. This fragmentation has led to duplicate workloads and disrupted patient data continuity. Despite these challenges, the staff demonstrated a positive attitude and strong behavioral intention to adopt EMR if provided with sufficient infrastructure and regular training. The study concludes that successful EMR implementation in primary healthcare requires not only user acceptance but also institutional readiness, adequate resources, and integrated systems across all service units.

This study aims to analyze the influence of Online Advertising on purchasing decisions for Skintific products by considering the mediating role of Trust and Social Media Engagement. Skintific, as a digital-native skincare brand, actively utilizes digital marketing strategies through various social media platforms such as Instagram, Tiktok, or e-commerce like Shopee to increase consumer appeal, especially in Malang City. This study uses a quantitative approach with the Partial Least Squares Structual Equation Modeling (PLS-SEM) method to test the relationship between variables. The sample was obtained through a purposive sampling technique with 114 respondents who are active consumers of Skintific. The results of this study indicate that Online Advertising has a significant effect on purchasing decisions, both directly and through the mediation of Trust and Social Media Engagement. Theoretically, this study extends the application of the Theory of Reasoned Action (TRA) in explaining the formation of attitudes and subjective norms of consumers towards digital advertising, as well as the Technology Acceptance Model (TAM) which shows how perceived ease and usefulness of digital advertising content affect user engagement. Customer Trust Theory in E-Commerce is used to explain how trust is formed in online transactions, while Relationship Marketing Theory emphasizes the importance of long-term interactions between brands and consumers. The Theory of Planned Behavior (TPB) expands this framework by adding the construct of behavioral control, which explains how consumers' perceptions of ease and barriers contribute to purchasing decisions. Social Influence Theory is used to understand the influence of social norms and online community opinions on purchase intentions, and Uses and Gratifications Theory (UGT) to examine consumer motivations in accessing and interacting with digital content based on information needs, affection, and self-identity. This research provides theoretical contributions in strengthening the relevance of integrating several consumer behavior theories in a digital context.

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

This study investigates the influence of the Selena application’s service features on job satisfaction among sales personnel at PT Pegadaian Kanwil VII Denpasar, with the interest in using technology serving as a mediating variable. The research is motivated by the growing importance of digital applications in supporting operational performance and employee satisfaction, especially in the financial services sector. A quantitative causal research approach was employed to examine the relationships between the variables. Data were obtained through questionnaires distributed to respondents and supplemented with interviews to gain deeper insights. The sample consisted of 50 active sales personnel operating in the Bali region, selected using purposive sampling to ensure relevance to the research objectives. Data analysis was carried out using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method through the WarpPLS 8.0 application. This analytical approach was chosen because it is effective in testing complex causal relationships and mediation effects, even with relatively small sample sizes. The findings reveal that the service features of the Selena application have a positive and significant effect on job satisfaction. Furthermore, the service features also exert a positive and significant influence on employees’ interest in using technology. The interest in using technology itself positively and significantly affects job satisfaction, confirming its role as an important factor in enhancing workplace outcomes. In addition, the mediation test results demonstrate that the interest in using technology significantly mediates the effect of service features on job satisfaction. These results highlight the importance of continuously improving application service features and fostering employees’ willingness to adopt technology to maximize job satisfaction and overall performance.

Digital transformation in land administration is a strategic step by the Indonesian government to realize a more efficient, transparent, and secure land registration system. One concrete form of this transformation is the implementation of electronic land certificates (e-certificates) regulated in the Ministerial Regulation of ATR/BPN No. 1 of 2021. This article aims to analyze the implementation of electronic land certificates as a legal innovation in the national land registration system and examine the challenges and solutions faced in its implementation. Using a normative juridical approach supported by literature studies and analysis of laws and regulations, this article finds that e-certificates have a strong legal basis and great potential in reducing agrarian conflicts, accelerating the registration process, and strengthening legal protection of land rights. However, its implementation is still faced with structural obstacles, such as limited information technology infrastructure, low digital literacy of the community, and resistance to system changes. Therefore, a strong policy commitment, an inclusive implementation strategy, and strengthening regulations and institutions are needed to ensure the success of the digitalization of the land system in Indonesia. Electronic land certificates are not only an administrative tool, but also a symbol of legal reform and equitable land governance in the digital era. Furthermore, enhancing public awareness and education regarding e-certificates is crucial to foster acceptance and understanding among stakeholders. Engaging various community groups in the digital transformation process can also facilitate smoother transitions and promote a culture of innovation in land administration. Ultimately, the successful implementation of e-certificates can serve as a model for other sectors undergoing digital transformation in Indonesia.

In the ever-evolving digital era, digital payment technology has increasingly become the preferred method for conducting financial transactions. This study aims to empirically examine the influence of perceived quality of accounting information systems, ease of use, and trust on the decision to use e-wallets in financial transactions. The sampling method employed in this study was non-probability sampling, specifically purposive sampling, with criteria set for selecting respondents, namely active accounting students from the 2021 cohort who are currently using or have previously used e-wallets for financial transactions. This research is grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Data were collected through a Google Form, yielding 252 valid responses. The data were then analyzed using SPSS Statistics 26. The results show that perceived quality of accounting information systems, ease of use, and trust have a positive influence on the decision to use e-wallets. This indicates that the higher the perceived quality of accounting information systems, ease of use, and trust felt by students in using e-wallets, the more likely they are to decide to use e-wallets in their financial transactions.

Hospital Information Sistems (HIS) integrating Decision Support Sistem (DSS) modules have been proposed to enhance operational efficiency and clinical decision-making in hospital settings. This study conducted a systematic literature review of 80 empirical articles published between January 2020 and May 2025, following PRISMA guidelines, to examine how DSS integration within HIS supports managerial and clinical decisions. Findings indicate that DSS integration improves patient registration speed by an average of 25, reduces medication errors by up to 15, and facilitates resource allocation and performance monitoring via analytic dashboards. Organizational resistance and inadequate IT infrastructure remain significant barriers. These results underscore the importance of designing user-friendly dashboards, implementing transparent inference engines, and adopting comprehensive change management strategies. The study extends the Technology Acceptance Model with a perceived risk construct and offers practical recommendations for developers and hospital managers aiming to optimize HIS–DSS implementation.

This study aims to identify the factors that influence the interest of Bank Syariah Indonesia (BSI) customers in using the Byond by BSI application, using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach. This application is one of the digital innovations developed by BSI to improve digital banking services. The data in this study were obtained from primary data collected directly through a Google Form questionnaire distributed to 290 respondents who are BSI customers and users of the Byond by BSI application. The study employed a non-probability sampling method with purposive sampling technique, where respondents were selected based on specific criteria relevant to the research objectives. Data analysis was conducted through several stages, including descriptive statistics, validity and reliability tests, normality tests, multicollinearity, heteroskedasticity, as well as multiple linear regression analysis and hypothesis testing. Data processing was conducted using SPSS software version 30. The results of the analysis indicate that all variables studied, performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, habit, trust, and perceived risk have a positive and significant influence on behavioral intention or users' interest in continuing to use the Byond by BSI app.  

This study aims to analyze student acceptance of the use of mobile-based learning media and augmented reality (AR) in the Electrical Circuit course at the Electrical Engineering Study Program at Padang State University. Using a mixed method approach, this research combines quantitative techniques through the Technology Acceptance Model (TAM) and qualitative approaches to explore student experiences through interviews. The results show that students' perceptions of ease of use (PEOU) have a significant effect on perceived usefulness (PU), which then affects attitudes towards use (ATU) and acceptance (ACC) of AR learning media. However, the relationship between PEOU and ATU, as well as PU and ATU, is not significant, indicating that affective aspects still need attention to increase positive attitudes towards the technology. Based on these findings, it is recommended that learning media developers pay attention to the user experience dimension and involve social factors and support in learning so that technology acceptance can be optimized. In conclusion, the successful integration of AR technology in education depends not only on convenience and usability, but also on emotional and social experiences that can support a more thorough learning process.

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  

This community service program was implemented to strengthen the digital literacy and competencies of health cadres in Simogirang Village, Prambon Sub-district, Sidoarjo Regency, particularly in the recording and management of Posyandu (integrated health service post) data. The initiative responded to ongoing issues stemming from manual documentation methods, which were prone to human error, inefficiency, and lack of integration with regional health information systems. To address these challenges, the program delivered an IT-based training module using a combination of direct instruction, demonstrations, and hands-on simulations. The training emphasized the use of accessible and cost-effective tools such as Google Forms and Google Sheets, designed in alignment with the principles of adult learning (andragogy) and Kurt Lewin’s change management model to facilitate behavioral adaptation and technology acceptance among the participants. A total of 25 health cadres participated in the program. Pre- and post-training evaluations demonstrated significant improvement in digital skills, with 80% of participants achieving a minimum of 85% accuracy in completing digital forms and managing records. In addition, a prototype digital system based on Google Workspace was successfully piloted in two Posyandu locations. This system enhanced the timeliness, accuracy, and integration of health data reporting to local health centers (Puskesmas), offering a scalable and sustainable solution for grassroots healthcare data management. Despite the positive outcomes, the program also identified key challenges, notably limited internet infrastructure and varying levels of prior digital exposure among cadres. These findings underscore the need for continuous mentoring, support from local government stakeholders, and potential investment in digital infrastructure. Overall, the initiative contributes to Indonesia’s broader goals of digital transformation in public health, particularly at the village level.