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All Journal Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan Jurnal Ilmu Sosial, Ekonomi dan Pendidikan
Julia Az-zahra
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026
Publisher : Suria Academic Press

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Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Co-Authors Willy Nofranita