Rahayu, Sulistyo Sri
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Faktor Presepsi dan Keamanan terhadap Implementasi Sistem Informasi Akuntansi Berbasis Seluler Pada UMKM di Kota Kendal Rahayu, Sulistyo Sri; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11195

Abstract

This study aims to empirically analyze the factors influencing the mobile-based Small and Medium Enterprises (UMKM) Accounting Information System (AIS) in Kendal City. This research employs a quantitative approach with a sample size of UMKM in Kendal City and utilizes primary data. The data is analyzed using SPSS software version 22. The results of this study indicate that the perceptions of ease of use and perceived needs do not have a significant influence on the implementation of mobile-based UMKM Accounting Information Systems (AIS), meanwhile, security and performance expectation have a significant influence on the implementation of mobile-based UMKM AIS.