Indonesian Accounting Research Journal
Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)

Pengaruh Penerapan Cashless Payment terhadap Perilaku Penerimaan E-Samsat berdasarkan Pendekatan Technology Acceptance Model

Reffi Trinovayanti Purwanto (Politeknik Negeri Bandung)
Riauli Susilawaty Hutapea (Politeknik Negeri Bandung)
Usmani (Politeknik Negeri Bandung)



Article Info

Publish Date
25 Feb 2021

Abstract

To increase participation in the payment of Vehicle Tax (PKB), the West Java Provincial Government implements cashless payment by creating an E-Samsat Jabar, one of the payments can using Bank ATMs. In reality, there are still obstacles because the user still find it difficults. The research purposes is to find out how the acceptance of E-Samsat in the implementation of cashless payment with Technology Acceptance Model (TAM). The research methods is descriptive quantitative. The sampling technique is purposive sampling and resulted 10 Districts/City in West Java Province as sample. The analyzed model using SEM-PLS with SmartPLS. The results of this research shows Perceived Ease of Use has proven to influence Perceived Usefulness and Attitude Towards Using, Perceived Usefulness has proven to influence Attitude Towards Using, and Attitude Towards Using has proven to influence Acceptance of E-Samsat. And also prove that Perceived Usefulness has not influence the Acceptance of E-Samsat.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...