Analysis of the Use of Accounting Information Technology in MSMEs In Indonesia

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Technology Adoption and User Behaviour Decision Support System Applications Financial Literacy and Behavior

Abstract

An understanding of accounting is necessary for Micro, Small, and Medium Enterprises (MSME) actors.Technological developments from time to time require MSMEs to follow their development.With the existence of information technology-based accounting, it is hoped that MSMEs can do bookkeeping and accounting and know their financial position and business performance.For this reason, there must be a continuous understanding of technology-based accounting.In addition to understanding, there must be a desire and willingness from MSMEs to be able to use and develop information technology-based accounting.Therefore, this study aims to build an accounting application system based on information technology to facilitate and assist MSMEs in Central Java in recording and bookkeeping.This is expected to be able to encourage the development of MSMEs in Central Java.Central Java is selected as sample because it has the most licensed MSMEs in Indonesia.This study aims to examine the factors that influence the use of information technology in the accounting process of MSMEs in Central Java by using the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB).This study uses a structural equation model approach and collects primary data using questionnaire sent to MSME.Hypothesis testing was carried out using a confirmatory factor analysis approach to obtain the best model.The results of this study indicate that perceived ease of use has a positive effect on perceived usefulness and attitudes.Perceived usefulness has no effect on attitudes.buthas a positive effect on intention to use.Attitude and behavioral control have no effect on the intention to use.Subjective norms have a positive effect on intention to use.Intention to use has a positive effect on actual use.

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1991The theory of planned behavior 1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 1980Understanding Attitudes and Predicting Social Behavior 1966Generalized expectancies for internal versus external control of reinforcement.1985From Intentions to Actions: A Theory of Planned Behavior 2002Perceived Behavioral Control, Self‐Efficacy, Locus of Control, and the Theory of Planned Behavior 1 1988The Theory of Reasoned Action: A Meta-Analysis of Past Research with Recommendations for Modifications and Future Research 1987Attitudes, Traits, and Actions: Dispositional Prediction of Behavior in Personality and Social Psychology

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