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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Informasi dan Teknologi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) DEVOTE: Jurnal Pengabdian Masyarakat Global Moneter : Jurnal Ekonomi dan Keuangan Journal of Innovative and Creativity Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat
Yulianti Karoma
Universitas Cenderawasih
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Digital Mindset, Trust in Technology, dan Persepsi Risiko terhadap Penggunaan Software Akuntansi pada UMKM di Kota Jayapura Annisa Fitriah Mudassir; Yulianti Karoma
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2667

Abstract

Digital transformation has driven changes in financial management among Micro, Small, and Medium Enterprises (MSMEs), including the adoption of accounting software. This technology can improve transaction recording accuracy, financial data processing efficiency, and the quality of accounting information. However, the use of accounting software among MSMEs is still influenced by users’ behavioral factors and perceptions. This study aims to analyze the effects of Digital Mindset, Trust in Technology, and perceived risk on accounting software usage among MSMEs in Jayapura City. A quantitative approach with an explanatory research method was employed. Data were collected through questionnaires from 103 MSME owners using convenience and purposive sampling techniques. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS version 4. The results show that Digital Mindset has a positive and significant effect on accounting software usage, with a path coefficient of 0.236 and p = 0.044. Trust in Technology also has a positive and significant effect, with a path coefficient of 0.503 and p = 0.000. In contrast, perceived risk has no significant effect, with a path coefficient of 0.009 and p = 0.938. The R-square value of 0.461 indicates that the three variables jointly explain 46.1% of the variation in accounting software usage. These findings confirm that trust in technology is the most dominant factor encouraging MSMEs in Jayapura City to use accounting software effectively.
Co-Authors Ade Rezky Nammu Agritha Marselind Papei Alfiana Antoh Alfonsina S.S Wanma Ambarwati Akib Annisa Fitriah Mudassir Azzarah Dwi Prihandini Bill Pangayow Bucek Jalu A. Prasetyo Bucek Jalu Prasetyo Arjuna Diana Dwi Febrianti Dwi Utami Dytha Meninta Nababan Elia Madatu Tandililing Fredi Yeimo Galio Burnames Gian Giovania Helmin Rumbiak Inriyanti Assa Joice C. Karubaba Joti Kulla Magfirah Wahyu Ramadhan Maria Apriyane Patty Melisa Sari Kano Meylan Kambuaya Monique I. Rismaully Siregar Nailah Indah Zharifah Natasha Putri Tumiwan Norce Penina Ijie Nurul Chalisa Majiding Otopince Tekege Putri Ratnasari Putri Ratnasari Rizka Aisyah Nurjannah sri.utami@unm.ac.id Ulfah Rizky Muslimin Vanessa Heronia Kolekfeka Yuan S. Y. Sobolim Yulianus Pekei