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Journal : The Asian Journal of Technology Management (AJTM)

Determinant Implementation of Accounting Digitalization in MSMEs Feby Millenia Itsnaini; Doddy Setiawan; Y Anni Aryani
The Asian Journal of Technology Management (AJTM) Vol. 17 No. 1 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2024.17.1.1

Abstract

Abstract: This research was conducted with the aim of determining the influence of relative advantage, organizational readiness, effort expectations and facilitating conditions on the implementation of accounting digitalization using a sampling technique, namely purposive sampling. This research was obtained in the form of primary data using collection techniques through questionnaires with a total of 116 MSME respondents in the city of Surakarta. The research method used is quantitative with data analysis techniques, namely variant-based Structural Equation Modeling (SEM). The data that has been collected is analyzed using SmartPLS 4. The results of this research find that expectations of efforts and facilitating conditions have a positive effect on the implementation of accounting digitalization, which means that accounting digitalization provides convenience and adequate facilities. Meanwhile, relative superiority and organizational readiness have a negative effect on the implementation of accounting digitalization, which means that MSME players feel that accounting digitalization does not provide adequate information for their business processes. The implication of the results of this research is to encourage the government to support the use of digital accounting among MSMEs by providing training in the form of socializing the use of new applications or technology to simplify the process of managing business finances. Keywords: Accounting digitalization, MSME, relative advantage, organizational readiness, expected effort
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta Aminuyati An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Fatwasari Soeratno Putri Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Putri Anindya Listya Purwa Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Maisaroh SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yoga Haadiy Prassetio Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya