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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI UNIVERSITAS JEMBER JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi GANEC SWARA PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira International Journal of Community Service BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Asian Journal of Management Analytics Journal of Accounting Management Business and International Research International Journal of Business and Applied Economics (IJBAE) Journal of Management Accounting, Tax and Production
Nurabiah, Nurabiah
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Co-Authors Alfina, Deisya Andriyani, Varadinda Anjani, Ika Putri Fitri Aprilia, Lala Latifa Annisa Aprilian, Imam Yuardi Aulia, Irma Aulya, Iis Azizah, Novia Fitri Bambang Bambang Bambang Cahyani, Suci Elin Erlina Sasanti Eni Indriani Fauzul, M. Fidduha, Arsyadila Sophia FITRIYAH, NUR Hemayanti, Niril Hilendri L, Baiq Anggun Hilendria, Baiq Anggun Huswatun Hasanah Indriania, Eni Irsan, Sahrul Islami, Fitriani Putri Isnaini, Zuhrotul Jurati, Jurati Karim, Nina Karina Key, Maria Yolanda Anel Stefani Lia Agustina, Lia Lukman Effendy, Lukman MAHARANI, APRILIA Marchidita, Risa Medhitama, Deva Putri Muhammad Alwi, Lalu Nurfitriyah, Nurfitriyah Nurhikmah Nurhikmah Osa Afgani, Azril Permana, Dewa Made Aditya Pilaili, Mila PRATAMA, ANDRIAN Pusparini, Herlina Puteri, Lilis Rahman Putri, Helmiati Putri, Novia Ardana Rahman, Satria Rizki RAMADHAN, M ZIQRY Rini Ridhawati Rukma, Gita Apriliali Sadalipa, Amrina Rosada Saesel, Ahmad Muzanni Mahirsan Safitri, Annisa Santoso, Aprilia Setiawati, Rani Suhaedi, Wirawan SUHANDARI, HELDA Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Wahyudin, Lalu Teguh Agisna Wibowo, Dimas Aldy Wulan, Putri Cahya YUSLI MARIADI