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All Journal Jurnal Manajemen dan Kewirausahaan International Conference on Islamic Economic
Alfa Rahmiati
Airlangga University
Economics, Econometrics & Finance

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AN INVESTIGATION OF THE EVOLUTION OF SMES' DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19 Mirza Maulinarhadi Ranatarisza; Heru Tjaraka; Alfa Rahmiati
Jurnal Manajemen dan Kewirausahaan Vol. 27 No. 2 (2025): SEPTEMBER 2025
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.27.2.81-91

Abstract

This study examines how COVID-19 pandemic conditions moderate the relationship between behavioral intention and use behavior in SME accounting application adoption. Using the UTAUT framework, we surveyed 366 Indonesian SMEs during and after the pandemic, analyzing data through PLS-SEM. Results confirm that Performance Expectancy (β=0.38), Effort Expectancy (β=0.15), Social Influence (β=0.26), and Facilitating Conditions (β=0.11) significantly influence Behavioral Intention, which mediates their effects on Use Behavior. Surprisingly, the pandemic period weakened rather than strengthened the intention-behavior relationship (β=-0.15, p<0.01), revealing a digital readiness gap between intention formation and execution capability. This finding challenges assumptions about crisis-driven technology adoption and suggests that external shocks may hinder rather than accelerate meaningful digital transformation in resource-constrained SMEs. Implications include need for staged implementation approaches and infrastructure development beyond training initiatives.
Exploring the Determinants of Digital Banking Adoption Among Islamic Banks in Indonesia Nanang Setiawan; Alfa Rahmiati
International Conference on Islamic Economic (ICIE) Vol. 4 No. 1 (2025): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/wh7pdh34

Abstract

: This study analyzes the critical factors influencing the adoption of digital banking services within Islamic banks in Indonesia. The rapid digital transformation in the Islamic financial sector has created both opportunities and challenges, particularly in understanding customer behavior and aligning digital innovations with Sharia principles. The primary objective of this research is to identify the extent to which religiosity, financial literacy, business expectations, and social influence affect the willingness of Muslim users to adopt digital banking platforms. A quantitative survey method was applied, involving 265 Muslim students from various universities in East Java, Indonesia, who actively utilize digital banking services. The results demonstrate that religiosity is the most significant determinant of adoption, highlighting that faith-based values strongly shape consumer decisions in the Islamic financial context. In addition, financial literacy, perceived business benefits, and peer influence were also found to have a substantial impact, reflecting the role of both intrinsic and extrinsic motivators. These findings contribute to the growing body of knowledge on technology acceptance in Islamic finance by integrating behavioral and spiritual perspectives. The study also offers practical insights for Islamic banks to design digital services that are both technologically innovative and ethically aligned with customers’ expectations
Co-Authors Heru Tjaraka Mirza Maulinarhadi Ranatarisza Nanang Setiawan