Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Nurlaila
Department of Sharia Accounting, Universitas Islam Negeri Sumatera Utara, Medan, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Perceived Security and Trust in Digital Financial Recording Tools: An Extended UTAUT Analysis of MSME Adoption Behavior Ja'far Hamzah Pulungan; Yenni Samri Juliati Nasution; Nurlaila
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 2 (2026): September 2026: in progress
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i2.1830

Abstract

Digital financial recording applications can improve MSMEs' bookkeeping and financial management, yet today, sustaining their use remains a challenge. This study examines the determinants of MSMEs' use behavior by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) with perceived security and trust. Survey data were collected from 147 MSME owners in North Sumatra and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that performance expectancy, facilitating conditions, and trust significantly influence use behavior, whereas effort expectancy and social influence do not. Perceived security strengthens trust, which in turn promotes use behavior, highlighting trust as the mechanism through which security perceptions shape MSMEs' use of digital financial recording applications. The findings extend UTAUT by demonstrating the indirect role of perceived security through trust and  offer practical implications for the design of secure and trustworthy digital financial recording applications for MSMEs.
Co-Authors Ja'far Hamzah Pulungan Yenni Samri Juliati Nasution