https://jbe-upiyptk.org/ojs/index.php/jbe/issue/feed 2026-06-24T00:00:00+07:00 Ramdani Bayu Putra ramdhani_bayu@upiyptk.ac.id Open Journal Systems <p>UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including <strong>Accounting, Auditing, Management, Marketing, Business, Finance,</strong> and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of <strong>UPI YPTK Journal of Business and Economics (JBE) </strong>will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, <strong>Januari</strong>, <strong>May</strong>, and <strong>September</strong>.<br /><br /><strong>All papers submitted to the journal should be written in English.</strong></p> https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/324 2026-05-09T07:24:22+07:00 Frity Ayu Azhari frityazhari@gmail.com Elsa Meirina elsameirina@akbpstie.ac.id Dewi Zulvia dewizulvia@akbpstie.ac.id Desyani Umar desyani.umar@gmail.com

<p>This study aims to analyze the influence of business owners' perceptions and company size on the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the fashion sector in Padang City. This study uses a quantitative method with a multiple linear regression approach. The population consisted of 340 MSMEs, with a sample of 80 respondents selected using a convenience sampling technique. The data used are primary data collected through questionnaires. The results show that business owners' perceptions have a positive but insignificant influence on the implementation of SAK EMKM. This indicates that although these perceptions are beneficial, they have not fully encouraged business owners to implement accounting standards, because these standards are still considered complex. Meanwhile, company size has a positive and significant influence on the implementation of SAK EMKM, meaning that the larger the business, the greater the need and ability to prepare financial reports in accordance with these standards. At the same time, business owners' perceptions and company size have a significant influence on the implementation of SAK EMKM.</p>

2026-05-30T00:00:00+07:00 Copyright (c) 2026 UPI YPTK Journal of Business and Economics https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/326 2026-05-09T07:27:01+07:00 Aulia Febrika auliafebrika0@gmail.com Maivalinda maivalinda.unidha@gmail.com

<p>This study aims to examine the effect of digital financial literacy, ease of use, and price value on cashless payment adoption among Generation Z in Padang City. The rapid development of financial technology has shifted transaction behavior from cash-based systems to digital payment methods, making cashless transactions increasingly important. However, the level of adoption among Generation Z is still influenced by several factors related to user understanding, system usability, and perceived economic benefits. This study employs a quantitative approach using a survey method through questionnaire distribution. The sample consists of 96 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software. The results show that digital financial literacy, ease of use, and price value each have a positive and significant effect on cashless payment adoption. Furthermore, these variables simultaneously have a significant influence on adoption behavior. The coefficient of determination indicates that a substantial portion of adoption can be explained by the proposed model. These findings highlight the importance of improving financial knowledge, enhancing system usability, and providing economic incentives to increase the adoption of cashless payment among Generation Z.</p>

2026-05-30T00:00:00+07:00 Copyright (c) 2026 UPI YPTK Journal of Business and Economics