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Journal : Proceeding Applied Business and Engineering Conference

User Resistance: Reasons MSME Actors Are Hesitant to Prepare Financial Reports in Siak Regency Anita, Nur; Maulana, Hutomo Atman; Eriska, Ririn; Lusiana, Sonia
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

The study aims to investigate the impact of perceived value, switching cost, switching benefits, and self-efficacyfor change on user resistance in preparing financial reports in MSMEs. The hypothesis was tested empirically with a sampleof 63 MSME actors from Siak Regency, Riau Province. This study uses structural equation modeling with WarpPLS 7.0as a test tool. The study's findings suggest that MSME actors may be resistant to preparing financial statements becausethey are worried about the expenses they will spend and forfeit if they do so. They believe that if they adopt new proceduresand guidelines, all their earlier work will have been in useless. Furthermore, the study's findings demonstrate that whileMSME actors exhibit strong self-confidence in adapting to change when it is viewed to have a good effect, resistance willpersist if the costs and sacrifices associated with adjusting to new circumstances are as substantial. This study contributesby providing empirical data on the elements that lead to user resistance when creating financial reports. Practically, thisstudy shows that it is important for the government and policymakers to pay attention to the factors that cause MSMEs torefuse to prepare financial reports so that these factors can be mitigated, and the objectives of financial reporting can beachieved.
Co-Authors A, Mella Yuria R. Achmad Fauzi Agus Wahyudin Agusti, Reni Ahmad Rizani, Ahmad Ajeng Hayuning Tiyas Amin, Erna andila, kittin Andora, Armando Andriani, Pratiwi Aniah, Anggun Anis, Siti Anwar, Yulianti Aprilianto, Rizky Ajie Apriyani, Evita Arlin Adam, Arlin Artanti, Aisha Aswar Aswar Aulia, Nuraimatul Aziza, Wafiq Nur Deliani, Susy Dewi Dewi Diana, Sitti Aras Diana, St. Aras Dicky Febrian Eka, Irena Eriska, Ririn Faridah, Ida Firdo, Nazaro Daud Frida Fanani Rohma Garang, Jane Vransisca Zee Hadi, Alfian Rahman Hafiza, Bella Harahap, Andi Syahputra Harahap, Debora Jesica Tiur Ilham Ilham immawanti, immawanti Inda, Inda Indradewa, Rhian Jadiaman Parhusip, Jadiaman Januarsih, Januarsih Jimny Hilda Fauzia Kurniati, Ruri Kuswadin, Kuswadin Laskar, Purwodadi Dea Lestari, Retno Indah Lia Idealistiana Lusiana, Sonia Maksimus Bisa Ladopurab, Maksimus Bisa Mantasia , Mantasia Maria, Dely Mario Norman Syah, Mario Norman Marta, Lin Maslani, Hj. Noorhayati Matanari, Nurhayati Maulana, Hutomo Atman Maylia Pramono Sari Muhammad Jafar, Muhammad Muhammad Luthfi iznillah Muhdar, Fahri Munasaroh, Siti Nainggolan, Wynnie Nasra, Nasra Nazera Nur Utami Niar, Niar Nur Aisyah Nurchotimah, Ridda Nurfadilah Nurfadilah Nurpadila, Nurpadila Nurul Aeni Nuryana, Riska Pierlita Rini, Pierlita Rahmawati, Rahmawati Ramadani, Viska Randy, Muh.Fuad Rasyid Avicena Rena Revita Rini, Tetra Rizkiya, Ria Ronny Ronny Roshada, Binti S, Suryanti Sarmini Sembiring, Dessy Oktaviana Sinaga, Ari Tumbor Panahatan Sinaga, Krisnaomi Sobah, Nur Sulfina, Sulfina Suryana, Rindiani Susanto, Yolanda Harumniti Suzana, Retna Syafira, Vindy Aini Syamsiar, Syamsiar Utami, Diah Rosita Utari, Satia Wahyuddin, Munadiah Widianti, Mira Adita Wirianti, Hasmi Wulansari, Cita Reast Wuliyanti, Wulan Yanti Yanti Yuliah, Nunung Yusean, Dhita Rizky