Julia Az-zahra
Universitas Muhammadiyah Sumatera Barat

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Determinants of Accounting Software Adoption among MSMEs in Padang City: Evidence from the UTAUT Model Julia Az-zahra; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.93

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners who have used accounting software in managing their business finances. The study involved 100 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention to use accounting software. In contrast, effort expectancy and social influence do not have a significant effect on the intention to use accounting software. This study contributes empirically to the literature on technology adoption in MSMEs, particularly in the context of accounting software usage, and provides practical implications for software developers and policymakers in promoting the digitalization of financial management among MSMEs.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.107

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.107

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.