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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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AN INVESTIGATION OF THE EVOLUTION OF SMES' DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19 Mirza Maulinarhadi Ranatarisza; Heru Tjaraka; Alfa Rahmiati
Jurnal Manajemen dan Kewirausahaan Vol. 27 No. 2 (2025): SEPTEMBER 2025
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.27.2.81-91

Abstract

This study examines how COVID-19 pandemic conditions moderate the relationship between behavioral intention and use behavior in SME accounting application adoption. Using the UTAUT framework, we surveyed 366 Indonesian SMEs during and after the pandemic, analyzing data through PLS-SEM. Results confirm that Performance Expectancy (β=0.38), Effort Expectancy (β=0.15), Social Influence (β=0.26), and Facilitating Conditions (β=0.11) significantly influence Behavioral Intention, which mediates their effects on Use Behavior. Surprisingly, the pandemic period weakened rather than strengthened the intention-behavior relationship (β=-0.15, p<0.01), revealing a digital readiness gap between intention formation and execution capability. This finding challenges assumptions about crisis-driven technology adoption and suggests that external shocks may hinder rather than accelerate meaningful digital transformation in resource-constrained SMEs. Implications include need for staged implementation approaches and infrastructure development beyond training initiatives.
Co-Authors Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati Alfa Rahmiati, Alfa Andriyana, Hendra Anisa, Elisa Husnul Ardianto, Riki Ardilla Ayu Kirana Bambang Tjahjadi Bima Rafly Fachrezzi Chandra Adi Pratama David David Devi Sulistyo Kalanjati Dewi Prastiwi Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Erina Sudaryati Fitri Sya'bania, Anisa Hartanto, Anton Dwi Hengky Veru Purbolakseto I Made Narsa Isnalita Ivanda, Muhammad Nur Miftakhul Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Mirza Maulinarhadi Ranatarisza Muhaimin Muhaimin Mujennah, Mujennah Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Pratama, Chandra Adi Ratna Wardani Rinda Septiani Riza Perdana, Riza Rohim, Abd Rony Wardhana Saiful Anam Santi Novita Sari, Elvi Sekar Satia Utama, Anak Agung Gde Serafin, Maria Immaculata Oletha Shintyamani, Yogeswari Sista Siti Maisaroh Situmorang, Bornok Sri Iswati Sukamto, Ika Sumiyarsi Supratiwi, Wiwik Tahlila, Siti Najwa Dena Wati, Emiliya Rahma yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel