Factors Inluence Intention To Use Accounting Information System-Based E-Commerce (A Case Study On MSMEs In DKI Jakarta)

Abstract

The industrial revolution 4.0 has brought progress in the field of communication and information technology, especially in the current era of digitalization. In Indonesia, the use of e-commerce has increased, especially during the COVID-19 pandemic because MSMEs are starting to use e-commerce for their business continuity. The role of accounting information systems is very important for MSMEs because it will facilitate the control of transaction data and MSME financial reports for decision making. In reality, there are only several MSMEs that already adopt or digitalize their business. The purpose of this study is to analyze the factors that influence intention to use an e-commerce-based accounting information system by MSMEs in DKI Jakarta using TAM model with perceived risk, trust, and social influence as additional variables. This study uses quantitative method by collecting data using Google Form questionnaires distributed and analyzed using Smart PLS software version 3.3.3. The number of sample used in this study is 212 respondents and data analysis technique used is Partial Least Square (PLS) Equation Model. The results showed that intention to use were significantly influenced by perceived ease of use, perceived usefulness, and trust, while perceived risk and social influence had no effect on intention to use.

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