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Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

The rapid growth of financial technology has led to the emergence of digital wallets as an efficient and practical means of payment. One of the most widely used services in Indonesia is Shopeepay, particularly among Generation z, who are known for their adaptability to new technologies. This study aims to examine to influence of perceived usefulness (X1) and perceived risk (X2) on the intention to use digital wallets (Y), with Shopeepay payment method (M) as a moderating variable. This research employed a quantitative approach by distributing questionnaires to 60 University students who actively use Shopeepay. The collected data were analyzed using multiple linier regression and Moderated Regression Analysis (MRA). The findings reveal that perceived usefulness has a positive and significant effect on the intention to use Shopeepay (sig. 0,004<0,05). Perceived risk also shows a significant effect in thr multiple regression test (sig. 0,003<0,05), but becomes insignificant when tested with MRA (sig. 0,094>0,05). This suggests that impact of risk tends to weaken when moderated by the payment methode. Furthermore, the Shopeepay payment method itself does not significantly influence user intention (sig. 0,067>0,05) collectively, perceived usefulness and perceived risk significantly affect the intention to use Shopeepay (sig. 0,001).

Digital transformation has become an essential approach for MSMEs to improve their operational efficiency and market competitiveness. This research investigates the acceptance of electronic payment systems among MSMEs using the Technology Acceptance Model (TAM). Data were obtained through questionnaires distributed to MSME respondents and analyzed using the bootstrapping technique to evaluate the significance of variable relationships. The findings reveal that Perceived Ease of Use (PEOU) has a significant impact on both Perceived Usefulness (PU) and Attitude Toward Using (ATU). Moreover, PU and ATU exert positive influences on Behavioral Intention (BI), with R² values of 0.65 for ATU and 0.71 for BI. These results suggest that the perceived ease of use and usefulness of electronic payment systems play a crucial role in shaping MSMEs’ attitudes and intentions toward adopting digital technologies. This study offers insights for formulating effective digital transformation strategies for MSMEs through the implementation of electronic payment systems.

This research aims to thoroughly examine the implementation of the Batam-Seaport Information Management Sistem (B-SIMS) for the payment of berthing and mooring services carried out by PT. Div Samudera Abadi at Batam Port. The background of the problem includes the government's post-COVID-19 pandemic drive to accelerate the digital transformation of public services, particularly in ports, to enhance efficiency and transparency. The B-SIMS system, developed by the internal team of the Directorate of the Port Business Entity (BUP) of BP Batam, is designed as a digital solution to replace the previously manual, queue-based process for berthing and mooring fee payments. As a ship agent, PT. Div Samudera Abadi is responsible for reporting all ship activities, managing necessary documents, and settling port service payments. The research method employed involves a qualitative and descriptive approach. The findings show that the implementation of B-SIMS has successfully transformed the business process. Ship agents can now submit applications, monitor status, and make payments digitally through the B-SIMS sistem. This transformation significantly contributes to increased port operational efficiency, administrative transparency, and reduced physical contact, aligning with the vision for digitalizing public services in Batam. However, challenges related to sistem adaptation and early stability may still arise.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

The study try to explain the influence of perceived ease of use, perceived security, and social influence on consumer interest in adopting the QRIS as a digital payment method in Bandar Lampung. The rapid growth of digital transactions and the shift toward non-cash payments highlight the importance of understanding the factors that encourage consumer adoption of QRIS. A quantitative approach was employed, collecting primary data from 222 respondents through structured questionnaires distributed in various retail and public settings. The data were measured with Pearson correlation, and simple linear regression to measure the strength and significance of the variable’s relationships. The findings indicate that all three factors significantly influence consumer interest, with social influence showing the strongest effect, followed by perceived security and perceived ease of use. The results suggest that social norms, trust in transaction security, and ease of interaction with the system are critical in motivating consumers to adopt QRIS. These insights provide practical implications for service providers, policymakers, and merchants to enhance digital payment adoption by focusing on user-friendly designs, robust security measures, and strategies that leverage social influence to encourage broader usage.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

This study aims to analyze the influence of E-Promotion through Instagram, Google Maps Rating, and payment methods on iPhone purchasing decisions at Ibgadgetstore Purwokerto. The background of this study is based on the importance of digital marketing strategies and the ease of payment systems in influencing consumer behavior in the modern era. Along with the development of technology, consumers increasingly rely on social media and digital platforms to search for information before making a purchase. Therefore, companies are required to be able to utilize digital promotional media optimally, provide flexible payment systems, and maintain reputations through online reviews. The research method used is a quantitative approach with a survey technique. Data were collected by distributing questionnaires to consumers who have made transactions at Ibgadgetstore. The number of samples was set at 111 respondents using a non-probability sampling technique. The collected data were then analyzed using multiple linear regression methods using SPSS software, so that an overview of the influence of each independent variable on purchasing decisions was obtained. The results showed that the three independent variables, namely E-Promotion, Google Maps Rating, and payment methods, had a positive and significant effect both partially and simultaneously. E-Promotion through Instagram was proven to increase consumer purchasing interest by presenting interactive, interesting, and informative promotional content. Google Maps ratings strengthen consumer trust in stores through positive reviews and transparent digital ratings. Meanwhile, diverse, secure, and flexible payment methods can encourage consumers to make faster purchasing decisions because they perceive the transaction process as easier. Thus, this study confirms that digital marketing strategies, online reputation, and payment convenience play a significant role in influencing consumer purchasing decisions.

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

Public Fuel Filling Stations (SPBU) are important facilities that provide various types of fuel such as gasoline, diesel, and Pertamax to meet the needs of motorized vehicles. The existence of SPBU greatly helps the public in obtaining fuel at a more economical price compared to purchasing retail. However, the transaction system at SPBU generally still uses conventional methods, such as cash payments or the use of debit/credit cards that have not been fully integrated with an efficient digital system. The use of RFID (Radio Frequency Identification) technology has been implemented as a non-cash transaction method at several SPBUs, but this system still has various weaknesses, such as limited device compatibility and delays in transaction processing. This prompted the author to develop the concept of an independent SPBU based on modern technology that is more efficient and secure. The proposed innovation includes the use of contactless smart cards and coin acceptors for the payment system, allowing users to make self-service transactions without operator involvement. In addition, the author also added several supporting components such as proximity sensors, which function to detect the presence of vehicles or people around the SPBU area. These sensors can help in saving electrical energy by activating the system only when needed. Another component is a vibration sensor, which plays a crucial role in detecting excessive vibrations that could potentially cause leaks. If excessive vibration is detected, the system automatically closes the solenoid on the pump to prevent the risk of fire or damage. By integrating this technology, the autonomous gas station system is expected to improve operational efficiency, user convenience, and safety during the automatic refueling process. This development is expected to be an innovative solution for modernizing the gas station system in Indonesia.

This study analyzes the opportunities and challenges in implementing digital payment systems to enhance the productivity of Micro, Small, and Medium Enterprises (MSMEs). In the era of growing digital transformation, the adoption of cashless transactions has become a crucial innovation to improve efficiency and competitiveness among MSME players. The findings indicate that the use of digital payment platforms such as QRIS, bank transfers, e-wallets, and card-based e-money offers several advantages, including faster payment processing, reduced risk of calculation errors, and the minimization of counterfeit money usage, which remains an issue in some regions. However, the implementation of digital payments still faces various obstacles on the ground. Certain sectors of MSMEs continue to rely heavily on cash transactions, especially in remote areas where internet connectivity is limited. Furthermore, many business owners still prefer conventional payment methods due to concerns over trust, security, and deeply rooted habits. Demographic factors also influence the level of digital payment adoption. Younger generations tend to be more adaptive to digital technologies, whereas older business owners are generally less familiar and comfortable with using digital devices. These findings suggest that in order to fully leverage the benefits of payment digitalization among MSMEs, strategic efforts are needed. These should include the improvement of digital infrastructure, widespread education and awareness programs, and the development of applications tailored to the specific needs and characteristics of each business sector. Collaboration between the government, financial institutions, and digital service providers is essential in creating an inclusive and user-friendly digital payment ecosystem. By addressing technical barriers and bridging digital literacy gaps, the implementation of digital payments holds significant potential to drive operational efficiency and sustainably boost the productivity of MSMEs.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Digital transformation has brought significant changes to the payment system in Indonesia, shifting from cash-based transactions to non-cash payment methods. This study aims to examine the role and policies of Bank Indonesia in supporting the use of technology through digital payment systems. The method used is descriptive qualitative, relying on secondary data from various credible sources. The findings indicate that Bank Indonesia has taken strategic steps through policies such as the implementation of QRIS, the development of BI-FAST, the National Standard for Open API Payments (SNAP), and the Digital Rupiah initiative. These policies have successfully strengthened the national payment system by providing services that are fast, secure, accessible, and support the expansion of financial inclusion. However, challenges remain, particularly in terms of user data protection and the need for regulations that are responsive to technological developments. The results highlight the importance of adaptive policies and cross-sector collaboration in creating an efficient and sustainable digital payment system.

This article examines the case of Warung Sate Kambing in Mojosongo, Solo, with an emphasis on operational activities, business strategies, customer satisfaction, and opportunities for creating applications for digital ordering and payment. The research took a descriptive qualitative approach, applying interview, observation, and literature review techniques. The analysis of this research shows that the application of digital technology, through the creation of web-based applications and the integration of the QRIS digital creation system, can improve service efficiency and expand outreach to customers. The development process is carried out using the Waterfall method to be more organized and systematic.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

The purpose of this study is to assess how effective. of the e-Samsat application as a vehicle tax payment platform using the End-User Computing Satisfaction (EUCS) approach. The EUCS model evaluates five dimensions: content, accuracy, format, ease of use, and timeliness. Data collection was carried out by means of questionnaires provided to 33 participants who are e-Samsat users in Central Lombok. The analysis methods include convergent validity testing, AVE, discriminant validity, and construct reliability. The findings indicate an average overall satisfaction score of 3.68 out of 5, classifying the e-Samsat application as "effective". This result suggests that e-Samsat has largely met user expectations, especially in terms of accessibility and information accuracy, although improvements are still needed to reach the "highly effective" category.

This study aims to explore the role and impact of the development of digital payment systems, particularly the Quick Response Code Indonesian Standard (QRIS), on the financial management practices of out-of-town students in the 2024 cohort. Using a descriptive qualitative approach and data collected through open-ended questionnaires distributed to 50 students of the Accounting Study Program at UPI, the research examines sources and management of monthly funds, the influence of QRIS on consumptive behavior, the role of QRIS in daily transactions, the handling of unexpected expenses, and students' financial awareness. The results indicate that QRIS is widely used for daily spending transactions, especially for purchasing food and beverages, due to its practicality and convenience. However, the findings also suggest a tendency for increased consumptive behavior among students who use QRIS. Nonetheless, a small portion of students reported that QRIS facilitates easier control over spending through visibility of balances and transaction histories. This study highlights the importance of financial literacy alongside the adoption of digital payment technologies to optimize students' financial management.

Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.