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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JAE (Jurnal Akuntansi dan Ekonomi) JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Computer Science and Information Technology (CoSciTech) Jurnal Farmasi dan Sains Indonesia (JFSI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Citizen Research and Development
Siti Samsiah, Siti
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Driving Digital Financial Transformation: The Role of Accounting Proficiency and Government Support on Intention to Use Financial Applications Samsiah, Siti; Aristi, Mentari Dwi; Sari, Dian Puji Puspita; Rikinorhakis Ridzwan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1112

Abstract

This study aims to analyse the influence of accounting proficiency and government support on the intention to use financial applications in micro, small, and medium enterprises (MSMEs) in the culinary sector in Riau Province. This study uses a quantitative approach with a survey method for MSMEs who are familiar with financial applications. The data were analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method with the help of SmartPLS software. The results of the study show that both accounting proficiency and government support have a positive and significant effect on the intention to use financial applications. These findings indicate that the accounting skills of business owners and the support from the government in the form of training, policies, and digital infrastructure can encourage the intention of business owners to adopt accounting technology more widely. The implications of this research support input for the government and MSMEs institutions in designing digital-based MSMEs empowerment strategies.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Anisa Afmin, Dewi Aristi, Mentari Dwi Audi M, Neysa Ayu Andini Azmi, Zul Azzahara, Nikken Desminingrum, Tri Evi Marlina, Evi Fadilla, Fahmi Filia, Sarahana Fionasari, Dwi Hendri Ali Ardi, Hendri Ali Kendrila, Neldra Lawita, Nadia Fathurrahmi Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nadella, Suraya Nik Muhammad, Nik Maheran Nirwasi, Serli Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Retno Anggraini Rikinorhakis Ridzwan Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia Simme, Ervina siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Syaf Putra, Rudi Wayra, Hariko