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Yasri Tarawiru
Prodi Akuntansi, Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Technology Readiness as a Moderating Variable in the Relationship Between Accounting Information Systems and MSME Performance Fatimah Fatimah; Abdul Azis; Idrawahyuni; Sariana Damis; Yasri Tarawiru; Puan Nur Azreen Azriana Binti Azham
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mewxbv08

Abstract

MSMEs are a key driver of employment and economic activity, but many still struggle to manage financial information and adopt digital technologies effectively. Previous research shows that Accounting Information Systems (AIS) enhance business performance, while Technology Readiness is widely studied as a predictor of technology adoption. However, limited research has investigated whether Technology Readiness moderates the relationship between AIS and MSME performance, particularly in Indonesia. This gap is important because digital transformation may depend not only on the availability of technology but also on users’ readiness to adopt and utilize it. To address this gap, this study examines the direct effects of AIS and Technology Readiness on MSME performance and tests Technology Readiness as a moderating variable. Data were collected through questionnaires from 96 MSME owners and managers in Parepare City, Indonesia, selected using purposive sampling, and analyzed using PLS-SEM. The results indicate that AIS has a significant positive effect on MSME performance, while Technology Readiness also has a significant positive direct effect. However, the interaction effect is not statistically significant, indicating that Technology Readiness does not moderate the relationship between AIS and MSME performance. Theoretically, these findings extend the AIS and Technology Readiness literature by demonstrating that both variables contribute independently to MSME performance rather than functioning as complementary mechanisms. Practically, policymakers and support institutions should develop distinct interventions for accounting-system implementation and digital capability development, while MSME owners should strengthen financial-system utilization and digital readiness as separate but complementary organizational capabilities.
Co-Authors Abdul Azis Abdul Azis Abdul Azis Adhiyaksan Ramadhan Amin Syam Amir, Ainun Ilmy Tri Suci Andi AR Andi Sri Kumala Putri Arfianty Arfianty, Arfianty Azizurrohman, Muhammad Dapianti Yunus Darmawan, Darmawan Ebid Widodo Edy Susanto Elly Elly fatimah Fatimah Fatimah, Fatimah Fitriani Fitriani Harun, Hernianti hasdiana, hasdiana Hikmadilla Hikmadilla Idrawahyuni Jamaluddin, Damayanti Jumriani Jumriani, Jumriani Jusnaeni Kasma Kasma Ladung, Fajar Ladung, Fajar Luthfiyyah, Taufiqah Mardatillah Mardatillah Misrah Misrah Muh Hendra Dwi Saputra Nirina Putri Sella Nur Fatwa Basar Nur Naninsih Nur Naninsih Nur Wildayanti B Nurfaisah, Nurfaisah Nurul Hidayah Nurwani Nurwani, Nurwani Puan Nur Azreen Azriana Binti Azham Rahmatullah Rahmatullah Rahmawati Umar Rahmawati, Rahmawati Rika Rahma Rika Rahma Riska Aras Rudi Arafah Rusmin Nuryadin Rusmin Nuryadin Sariana Damis Sitti Sahrah Suhardi Surya T, Hasni Triyuda Prawira Umar, Rahmawati Untung Suwardoyo Wisang Candra Bintari Wisang Candra Bintari Wisaspranto Yadi Arodhiskara, Yadi Yusran Bachtiar