Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
Winda Rein Nimas Tasia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Exploring Accounting Application Adoption among East Java MSMEs through UTAUT Model Winda Rein Nimas Tasia; Noval Adib; Virginia Nur Rahmanti
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3445

Abstract

This study aims to analyze the factors influencing the behavior of using accounting applications among Micro, Small, and Medium Enterprises (MSMEs) in East Java using the Unified Theory of Acceptance and Use of Technology (UTAUT) model modified with the addition of a trust variable. Data were collected through a survey of 326 respondents using accounting applications and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results showed that performance expectancy, social influence, and trust significantly influenced behavioral intention, while effort expectancy did not. Facilitating conditions and behavioral intention significantly influenced use behavior. Moderation tests showed that only experience moderated the effect of social influence on behavioral intention, while gender, age, and voluntariness of use did not significantly influence.
Co-Authors Noval Adib Virginia Nur Rahmanti