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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Balance: Journal of Islamic Accounting Journal of Accounting and Digital Finance Journal of Management and Digital Business Research Trend in Technology and Management IIJSE Balance: Journal of Islamic Accounting
Arinal Muna
Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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From Paper to Pixels: The Influence of Digital Accounting Tools on Financial Practices and Performance of Indonesian MSMEs Atmaja, Mohamad Apri; Saputra, Zidan Restu; Komara, Acep; Muna, Arinal
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8285

Abstract

This study assesses whether perceived ease of use, perceived usefulness, perceived trust, and perceived security can influence an individual's increased intention to use financial reporting services using a digital accounting application. This study employs a qualitative approach, utilizing a direct sampling method through an interview process that lasts approximately 10 minutes and is recorded live in audio format. The following procedure is the audio that was transcribed and included in the article. The target population of this study was 20 MSMEs engaged in services, sales, culinary, and food and beverage (F&B). The sampling technique used was snowball sampling. With this sampling, researchers were able to search for data with a small number of respondents who had met the research criteria, with the resulting sample containing as many as 20 respondents. The results of the study indicate that perceived ease of use, perceived usefulness, perceived trust, and perceived security can significantly influence an individual's intention to use financial reporting services using a digital accounting application. Specifically, perceived ease of use and perceived usefulness have a positive impact, indicating that better financial understanding is met with a higher tendency to adopt digital financial services. However, these findings also highlight the need to increase knowledge in preparing good and correct financial reports, especially among micro and small-scale entrepreneurs.
Co-Authors Acep Komara Agung Yulianto Aoliyah Firasati Apri Dwi Astuti Atmaja, Mohamad Apri Damayanti, Elsa Fariani, Nelia Ida Rosnidah Janah, Nada Nur Janiman Janiman, Janiman Kuswendang, Wiwi Lestari, Wilda Fuji Moh Yudi Mahadianto Musyaffi, Ayatulloh Michael Rahman, Faisal Fajri Ramadhan, Moh. Fitrah Saputra, Zidan Restu Sentika, Dena Nian Yuliyanto, Agung