Jurnal Reviu Akuntansi dan Keuangan
Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model

Poppy Dian Indira Kusuma (Universitas Jenderal Soedirman)
Bambang Agus Pramuka (Universitas Jenderal Soedirman)
Sugiarto (Universitas Jenderal Soedirman)
Icuk Rangga Bawono (Universitas Jenderal Soedirman)



Article Info

Publish Date
18 Apr 2022

Abstract

Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...