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Small and Medium Enterprises (SMEs) play a strategic role in supporting Indonesian economic growth. In Indonesia, it covers \nthe Micro, Small and Medium Enterprises (MSMEs). They absorb 97% of the total laborforce and able to provide 57% \ncontribution to the GDP. To maintain and improve the performance of MSMEs, government has proposed the increase of bank \nloan availability. However, 2016 data shows only 30% of the MSMEs were able to access financial support from the bank. \nInability of MSMEs to provide financial reports has been the most common problem on completing the bank loan requirements. \nThis study aims to evaluate the factors that holding the SMEs from reporting the financial statements. This study applies \nTechnology Acceptance Evaluation Model (Davis, 1989) to develop the research model. The organizational factors consist of the \nownership of MSMEs, the age of MSMEs, and the size of MSMEs. Owner’s gender, education level and age are considered as \nindividual factors. This study uses a sample of MSMEs in Central Java, Indonesia. Evaluation results using Warp PLS as a \nStructural Equation Modeling analysis tool show that all variables except gender have significant effect to increase the perceive \nusefulness of financial reporting. However, only gender and ownership affect the financial reporting’s perceive ease of use. \nBoth perceived of usefulness and ease-of-use of financial statements support the need for accounting software. \n \nKey words: accounting software, small medium enterprise, usefulness, ease of use
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