Amkop Management Accounting Review (AMAR)

Analysis of Determinants of QRIS Analysis of Determinants of QRIS Use in North Sumatra with the TAM Model (Technology Acceptance Model)

Afriza Ulfa Ritonga Afriza Ulfa Ritonga, Nur Ahmadi Bi Rahmani, Waizul Qarni — Sat, 05 Jul 2025 00:00:00 +0000

This study uses a quantitative approach to analyze the factors that influence the use of QRIS (Quick Response Code Indonesian Standard) in the North Sumatra region. The model used is the Technology Acceptance Model (TAM), which evaluates the influence of Perceived Ease of Use and Perceived Usefulness on Attitude Toward Using and Behavioral Intention to Use QRIS. Data was collected through surveys and analyzed using path analysis to test the relationship between variables. The results showed that Perceived Ease of Use affects Perceived Usefulness and user attitude, which in turn affects behavioral intention to use QRIS. These findings confirm that the TAM model is effective in explaining the adoption of digital payment technology in North Sumatra. However, uneven digital infrastructure and low technological literacy are still the main challenges in increasing widespread adoption of QRIS. This research recommends improving digital access and education as strategic steps.

The Influence of Knowledge on Differences in the Level of Understanding of the Community of Teluk Sentosa about Sharia and Conventional Bank Products

Sri Ratna Devi, Annio Indah Lestari Nasution, Ahmad Syakir — Sun, 06 Jul 2025 00:00:00 +0000

This study aims to determine the effect of knowledge on differences in the level of understanding of the people of Teluk Sentosa about Islamic and Conventional Bank products. The population in this study were all people of Teluk Sentosa totaling 6,865 people. While the sample of this study is to take 10% of the total population of 99 people. This study uses quantitative methods with data collection using the Likert scale method. The data analysis technique through the IBM SPSS statistical program 25. The results of this study indicate that Knowledge has a significant effect on the level of understanding of the people of Teluk Sentosa about Islamic and Conventional Bank products.

Empowerment Model for Pre-Prosperous Family Using Cibest Method in Serdang Bedagai

Sabilla Cahya Kinanti, Yenni Samri Juliati Nasution, Ahmad Syakir — Sun, 06 Jul 2025 00:00:00 +0000

Poverty is a multidimensional problem that affects the welfare of poor families, especially in material and spiritual aspects. This objective aims to find out the empowerment model of underprivileged families using the cibest method in Serdang Bedagai Regency. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The CIBEST model divides welfare into four categories: Prosperous, materially poor, spiritually poor, and absolute poor. The results show that the majority of families are still in the absolute poor and material poor categories, despite having high spiritual resilience. The empowerment program conducted by the PKK, although not yet optimal, has had a positive impact through skills training and spiritual guidance. The constraints faced include budget limitations, lack of assistance, and lack of community participation. This research recommends strengthening the spiritual-based empowerment program and increasing economic capacity through sustainable training.