Pengaruh Virtual Account Billing, Payment Transaction, Dan E-Statement Terhadap Pengaplikasian M-Banking Dengan User Friendly Sebagai Variabel Moderasi ( Survei Pengguna M-Banking BNI Mahasiswa UNISRI)
DOI:
https://doi.org/10.61412/jnsi.v4i2.224Abstract
This study aims to analyze the effect of Virtual Account Billing, Payment Transaction, and E-Statement on the application of BNI m-banking, with user friendly as a moderating variable. The population in this study were students of Slamet Riyadi University Surakarta around 7,316 students. The sample in this study used a purposive sampling method and obtained a sample of 181 students. The data analysis techniques used were descriptive analysis, multiple linear regression analysis, t-test, F-test, determination coefficient test (R2), and moderated regression analysis (MRA). The questionnaire in this study was tested for validity and reliability, the results were valid and reliable, and met the classical assumption test. The results of the study with multiple linear regression analysis showed that virtual account billing, payment transactions, and e-statements had a significant positive effect on the application of m-banking by students of Slamet Riyadi University Surakarta. The results of the moderated regression analysis (MRA) show that user friendly does not moderate between virtual account billing and payment transactions on the application of m-banking by students of Slamet Riyadi University Surakarta, but user friendly moderates between e-statement on the application of m-banking by students of Slamet Riyadi University Surakarta
References
Ahsan, M. N., Imroni, M. H., & Kurnia, S. H. A. (2024) ‘Dampak Positif Implementasi Virtual Account Santri di Pesantren’, Jurnal Manjemen Pendidikan Islam, Available At: https://jurnal.uin-antasari.ac.id/index.php/moe/index
Azhari, A., & Anggraini, T. (2023) ‘Pengaruh Fitur Virtual Account Billing, Payment Transaction, Dan E-Statement Terhadap Pengaplikasian M-Banking’, Jurnal Akuntansi dan Perbankan Syariah, Available At: https://e-journal.ejournal.metrouniv.ac.id/FINANSIA/article/view/7085.
Azniza, M., & Meyla, D. N. (2023) ‘Pengaruh Fitur Layanan dan Sistem Informasi Akuntansi Terhadap Penggunaan Financial Technology pada Aplikasi Dompet Digital (Studi Empiris pada Mahasiswa Akuntansi Universitas Ekasakti)’, Ekasakti Pareso Jurnal Akuntansi (EPJA) Vol. 1, No. 2, Pp.2985-6612 . Available At: https://doi.org/10.31933/epja.v1i2.
Chaffey, D., & Ellis-Chadwick, F. (2015). Digital Marketing: Strategy, Implementation and Practice (6th ed.). Pearson Education. ISBN: 9781292077611.
Durman, I. G., & Wafa, Z. (2024) ‘Pengaruh Penggunaan Dompet Digital, M-Banking, dan Kartu Pembayaran Elektronik Terhadap Kemudahan Transaksi Bagi Mahasiswa di Yogyakarta’, Jurnal Bisnis Mahasiswa Pp. 2807-2219. Available At: https://jurnalbisnismahasiswa.com.
Firmansyah, D. A., & Mulyanto, H. (2020). Pengaruh Penggunaan Virtual Account Terhadap Efektivitas Sistem Pembayaran di Perguruan Tinggi. Jurnal Teknologi dan Sistem Informasi, 8(2), 120-128.
Haider, A., Khan, M. A., Khoja, M., Alharthi, S., & Minhaj, S. M. (2024) ‘The role of e-banking, mobile-banking, and e-wallet with response to epayment and customer trust as a mediating factor using a structural equation modelling approach’, Journal of Infrastructure, Policy and Development 2024, 8(9), Pp. 6644. Available At: https://doi.org/10.24294/jipd.v8i9.6644.
Iqbal, J., Heriyani, & Urrahmah, I. (2021) ‘Pengaruh Kemudahan Dan Ketersediaan Fitur Terhadap Penggunaan Mobile Banking’, Global Financial Accounting Journal, Vol. 05, No. 02. Available At: https://www.researchgate.net/publication/36317523.
Khan, M. A., & Alhumoudi, H. A. (2022) ‘Performance of E-Banking and the Mediating Effect of Customer Satisfaction: A Structural Equation Model Approach’, International Journal of Sustainability 2022, 14, Pp.7224 Available At: https:// doi.org/10.3390/su14127224.
Kotler, P., & Keller, K. L. (2016). Marketing Management (14th ed.). Pearson Education. ISBN: 978-0132102926.
Lestari, S., Amroni, & Andrianti, A. (2024) ‘Analisis Kualitas Layanan Aplikasi BNI Mobile Banking Dengan Menggunakan Metode Servqual’, Jurnal Informatika Dan Rekayasa Komputer. Available At: http://ejournal.unama.ac.id/index.php/jakakom.
López-Nicolás, C., Molina-Castillo, F. J., & Bouwman, H. (2021). Business model experimentation in SMEs: The application of a dual scaling technique. Journal of Business Research, 134, 324–336. Available At: https://doi.org/10.1016/j.jbusres.2021.05.045.
Marikyan, D., & Papagiannidis, S. (2023). Unified Theory of Acceptance and Use of Technology: A Review. TheoryHub Book. Available At: https://open.ncl.ac.uk/theories/2/unified-theory-of-acceptance-and-use-of-technology/.
Meizary, A., & Lestari, W. R. (2024). Pengaruh Kualitas E-Service terhadap Kepuasan dan Loyalitas Pelanggan Pengguna Mobile Banking Bank BRI di Bandar Lampung. Edunomika. Vol. 8, No. 4, 2024. Available At : https://jurnal.stie-aas.ac.id/index.php/jie/article/download/15489/pdf.
Nasution, A. M., & Suprayitno, E. (2022) ‘Pengaruh Penggunaan E-Banking dan Perlindungan Nasabah Terhadap Kepercayaan Nasabah dengan Literasi Keuangan sebagai Variabel Moderasi’, Jurnal Ilmiah Ekonomi Islam, 8(02), Pp.1205-1213. Available At: http://dx.doi.org/10.29040/jiei.v8i2.4595.
Ningrum, R., Bacmid, S., & Jalil, A. (2021). Pengaruh Manfaat, Kepercayaan dan Kemudahan Penggunaan Terhadap Minat Nasabah Menggunakan Mobile Banking di Bank Mega Syariah Cabang Palu. Jurnal Ilmu Perbankan dan Keuangan Syariah. Vol. 3, No. 1, 2021. Available At: https://jurnal.stie-aas.ac.id/index.php/jie/article/download/15198/pdf/47279.
Nurahmasari, A., & Fajarwati, R. (2023). Determinants of Digital Banking Service Usage: A Systematic Literature Review. Inovasi: Jurnal Ilmiah Ilmu Manajemen. Vol. 10, No. 2, 2023. Available At: https://openjournal.unpam.ac.id/index.php/Inovasi/article/download/45249/21618/103618.
Pratiwi, A. R., Amalia, S. N., & Gultom, P. (2024) ‘Pengaruh Penggunaan Mobile Banking Dan Potensi Risiko Terhadap Kepercayaan Nasabah Dengan Literasi Keuangan Sebagai Variabel Moderasi’, Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol.9, No. 5, Pp. 3212-3227. Available At: https://doi.org/10.30651/jms.v9i5.24374.
Pratiwi, L. H., & Ellyawati, J. (2023) ‘Layanan M-Banking Dan Pengaruhnya Pada Kepuasan Dan Loyalitas: Studi Empiris Bank BNI’, MODUS Vol. 35 (2) Pp. 212-226.
Putri, A. R., Cahyani, A. R., Halimatussadiya, N., Haslinda, N., Hestyanti, S., Rusnaeni, R., Feeri, A., & Adisaputra, T. F. (2024). ‘Pengaruh Digital Payment Terhadap Kemudahan Bertransaksi Masyarakat Kota Parepare’, Jurnal Manajemen dan Keungan Syariah Pp.2986-1926.
Available At : https://ejurnal.iainpare.ac.id/index.php/Moneta.
Putri, N. L. A., & Puspawati, D. (2024) ‘Pengaruh Kualitas Informasi, Kualitas Layanan, dan Kualitas Sistem Terhadap Continuance Intention dalam Penggunaan Mobile Banking Melalui E-Satisfaction’, Innovative: Journal of Social Science Research, 4(2), Pp.8816–8828. Available At: https://doi.org/10.31004/innovative.v4i2.10357.
Rahayu, A., & Fauziah, N. (2024). Pengaruh Fitur Virtual Account Billing, Payment Transaction, dan E-Statement terhadap Pengaplikasian M-Banking. Jurnal Finansia: Kajian Ekonomi dan Perbankan Syariah. Vol. 4, No. 2, 2024. Available At: https://ejournal.metrouniv.ac.id/index.php/FINANSIA/article/view/7085.
Rianty, A. R., & Panjaitan, H. S. (2023). Prosedur Transaksi Pembayaran Melalui Payment Point Online Bank (PPOB). Jurnal Ilmiah Manajemen dan Perbankan Syariah. Vol. 6, No. 2, 2023. Available At : https://jim.stebisigm.ac.id/index.php/jimpa/article/view/346.
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems (13th ed.). Pearson Education.
Sania, M. M. (2024) ‘Analisis Faktor-Faktor yang Dominan Menentukan Minat Generasi Millenial di Kota Denpasar dalam Menggunakan Mobile Banking’, Jurnal Warmadewa Economic Development. Available At:https://www.ejournal.warmadewa.ac.id/index.php/wedj/article/view/9695.
Saputri, D. S., Rahayu, S. P., Anggraini, A. A., Wibowo, T. A. P., Martiningsih, & Sulistiyani, D. E. (2023) ‘Analisis Pengaruh Kemudahan Penggunaan Mobile Banking terhadap Gaya Hidup Mahasiswa Fakultas Ekonomi UNNES’, Jurnal Ilmiah. Available At: https://jurnalilmiah.org/journal/index.php/potensial/article/download/540/365.
Sholikhah, I. N., Nurhayati, N., & Rahmani, A. N. (2024) ‘Pengaruh Kualitas Layanan dan Kualitas Sistem terhadap Kepuasan Nasabah Pengguna M-Banking BCA’, Jurnal Riset Akuntansi (JRA) Vol.4, No, 1 Pp. 49-54. Available At: https://doi.org/10.29313/jra.v4i1.3812.
Singh, R. P. (2024) ‘The Impact Of E-Banking Service Quality On E-Banking Satisfaction And E-Banking Loyalty’, Ultima Management : Jurnal Ilmu Manajemen. Available At: https://ejournals.umn.ac.id/index.php/manajemen/article/view/3665.
Tangke, D. M., Musriha, H., & Huwae, F. (2024) ‘Analisis Penggunaan Layanan M-Banking Dalam Mendukung Transaksi Keuangan Pada Mahasiswa’, Jurnal lmiah Manajemen Ekonomi Dan Akuntansi. Available At: https://doi.org/10.62017/jimea.
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2022). Consumer acceptance and use of information technology: Extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157–178. Available At : https://doi.org/10.2307/41410412.
Wang, A., Zhang, J., & Chen, S. (2020). Households’ willingness to pay for energy utilization of crop straw in rural China: Based on an improved UTAUT model. Energy Policy, 140, 111418. Available At : https://doi.org/10.1016/j.enpol.2020.111418.
Yuliani, R., & Nugroho, A. S. (2021). Analisis Pemanfaatan Virtual Account dalam Sistem Pembayaran Digital pada Institusi Pendidikan. Jurnal Akuntansi dan Keuangan Indonesia, 18(1), 55–65
