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Author

R. Gamayuni

2 papers indexed here

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Review Open access Sep 2026

Determinants of Fintech Adoption among MSMEs: Integrating TAM Constructs, Financial Literacy, Government Support, Trust, and User Innovativeness

Purpose – This study examines the determinants of fintech adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by extending the Technology Acceptance Model (TAM) with financial literacy, government support, trust, and user innovativeness. It also examines the effects of financial literacy and govern...

Sri Astuti, R. Gamayuni, Agrianti Komalasari · 0 citations
Open access Aug 2026

Model Smart Audit System Based Artificial Intelligence in Increase Efficiency and Accuracy of the Audit Process

The rapid development of digital technology is driving organizations to adopt audit systems that use Artificial Intelligence (AI) to improve the effectiveness and accuracy of the audit process. This study was conducted to analyze the implementation of an AI-based Intelligent Audit System and its impact on audit time ef...

Irlan Fery, R. Gamayuni, S. Sudrajat · 0 citations

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