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All Journal Jurnal Reviu Akuntansi dan Keuangan Economic Journal of Emerging Markets International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Proceeding of Conference on Islamic Management, Accounting, and Economics JASF (Journal of Accounting and Strategic Finance) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Share: Jurnal Ekonomi dan Keuangan Islam Muslim Business and Economic Review
Tumewang, Yunice Karina
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Muamar Nur Kholid; Shani Alvian; Yunice Karina Tumewang
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square-Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
Co-Authors Arief Bachtiar Faaza Fakhrunnas Fierda Ayu Apralia Diptasary Hanudin Amin Intan Tri Annisa Jannatul Liutammima Musta’in Kemala Putri Ayunda Maharani, Novita Kusuma MB Hendrie Anto Muamar Nur Kholid, Muamar Nur Novita Kusuma Maharani Rindang Nuri Isnaini Shani Alvian