ACCOUNTHINK : Journal of Accounting and Finance 2022 Vol. 7 No. 01 39 PENDEKATAN THEORY OF PLANNED BEHAVIOR PADA MINAT PENGGUNAAN M-BANKING DI MASA PANDEMI COVID-19 M. Elfan Kaukab, Fatwa Yuni Setiyanti Fakultas Ekonomi dan Bisnis, Univertsitas Sains Al-Qur’an, Wonosobo, Indonesia elfan@unsiq.ac.id, fatwayunisetiyanti@gmail.com ABSTRACT This study aims to determine individual interest in the use of M-Banking during the COVID-19 pandemic with the Theory of Planned Behavior model. The population in this study is the community in Garung District, Wonosobo Regency. Sampling using purposive sampling method, amounting to 130 respondents. The data obtained were analyzed using multiple linear regression analysis techniques. Research shows that attitudes towards behavior have no effect on interest in using M-Banking during the COVID-19 pandemic where people feel that the benefits of M-Banking do not significantly affect their activities in conducting transactions in the banking world in the midst of the COVID-19 pandemic. Meanwhile subjective norms and perceptions of behavioral control affect interest in using M-Banking during the COVID-19 pandemic. That is, the state of the surrounding environment and great encouragement from the closest people will increase one's interest in using M-Banking during the COVID-19 pandemic. The M-Banking community also does not find it difficult to operate M-Banking because of their understanding of the knowledge they have and the individual's ability to conduct banking transactions using M-Banking. Keywords: Theory of Planned Behavior, Interests, M-Banking, COVID-19. ABSTRAK Tujuan dari penelitian yang dilakukan adalah mengetahui minat dari individu dalam menggunakan M-Banking dimasa pandemi COVID-19 dengan model Theory of Planned Behavior. Populasi dari penelitian ini adalah masyarakat yang berada di Kecamatan Garung Kabupaten Wonosobo. Pengambilan sampel menggunaka metode purposive sampling yang berjumlah 130 responden. Teknik analisis regresi linier berganda digunakan untuk menganalisis data yang diperoleh dari sampel. Penelitian menunjukkan bahwa sikap terhadap perilaku tidak berpengaruh terhadap minat penggunaan M-Banking dimasa pandemi COVID-19 dimana masyarakat merasa manfaat dari M-Banking tidak banyak mempengaruhi kegiatan mereka dalam melakaukan transaksi di dunia perbankan di tengah pandemi COVID-19. Sedangakan norma subjektif dan persepsi kontrol perilaku berpengaruh terhadap minat penggunaan M- Banking dimasa pandemi COVID-19. Artinya, keadaan lingkungan sekitar dan semakin besar dorongan dari orang-orang terdekat akan meningkatkan minat seseorang dalam penggunaan M- Banking dimasa pandemi COVID-19. Saat bertransaksi menggunakan M-Banking masyarakat tidak merasa kesulitan, karena masyarakat memahami serta memiliki kemampuan mengoperasikan M-Banking. Kata kunci: Theory of Planned Behabvior, Minat, M-Banking, COVID-19.