Article Per Year (5 Year)
p-Index From 2021 - 2026
2.949
P-Index
This Author published in this journals
All Journal Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Kitektro Jurnal Ilmu Farmasi dan Farmasi Klinik (Journal of Pharmaceutical Science and Clinical Pharmacy) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Teknologi Kebumian dan Kelautan (SEMITAN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Law Development Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Riwayat: Educational Journal of History and Humanities Imara: Jurnal Riset Ekonomi Islam Jurnal Komunitas Farmasi Nasional International Journal of Economics, Management and Accounting Venus: Jurnal Publikasi Rumpun Ilmu Teknik Alamtana Jurnal Akuntansi International Journal of Economics and Management Research
Fadli Fadli
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Unified Theory of Acceptance and Use of Technology (UTAUT) Model on the Use of E-Commerce -Based Ac-counting Information Systems in MSMEs Sellia Agustari; Fadli Fadli
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.749

Abstract

This study aims to examine the factors influencing the use of e-commerce–based accounting information systems (AIS) among Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The variables analyzed include performance expectancy, effort expectancy, social influence, facilitating conditions, behavioral intention, and use behavior. This research employs a quantitative approach using primary data collected through an online questionnaire distributed to MSMEs that have implemented e-commerce–based AIS. A total of 120 respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that performance expectancy, effort expectancy, and social influence have a positive and significant effect on behavioral intention. Furthermore, facilitating conditions and behavioral intention significantly influence the actual use behavior of e-commerce–based AIS. The model demonstrates good reliability, validity, and predictive relevance, confirming the suitability of the UTAUT model in explaining technology acceptance in the MSME context. These findings suggest that perceived benefits, ease of use, social support, and adequate infrastructure play crucial roles in encouraging MSMEs to adopt and continuously use e-commerce–based accounting information systems. This study contributes to the literature on accounting digitalization and provides practical insights for MSMEs and policymakers in promoting technology adoption to enhance financial management efficiency and business competitiveness.
Co-Authors A. Nururrochman Hidayatulloh Abdillah Arif Nasution Abdullah Abdullah Aeko Fria Utama FR Agus Winarno Aida Umi Fikri PA Akhmad Khisni Amrizal Anna Apriana Hidayanti Anwar Anwar Ardiawan Ardiawan Athiah Masykuroh Aulia Rahman B.M.A.S. Anaconda Bangkara Beby Karina Fawzeea Sembiring Budi Sulistiyo Nugroho Dina Yuspitasari Dudi Septiadi Eka Nurminda Dewi Mandalika Fardian Fardian Gusrya Indah Sari Imam Jayanto Indra Fauzi Ivo Arfiani Turnip Jenita Jenita M Yusuf M. Yogi Riyantama Isjoni Mella Rosalinda Muhammad Dharma Tuah Putra Nasution Muhammad Purnama Reza Nur Cholis Nurkhamim Nurkhamim Nursan, Muhammad Rasti Ardini Ratna Widyasari Ridhani Fahlika Siregar Rifani Nur Sindy Setiawan Rina Pratiwi Pudja I. A Rospita Simamora Rustandi Rustandi Samiran, Samiran Sardjana Orba Manullang Sellia Agustari Tommy Trides Winda Tahuhiddah