Model Penerimaan Aplikasi Akuntansi Digital pada Siswa SMK dengan Pendekatan TAM - Esti Saraswati; Lusi Yuliarti (Balance : Jurnal Akuntansi dan Manajemen, 2026)
Penelitian terdahulu mengenai penerimaan aplikasi akuntansi digital terutama berfokus pada mahasiswa dan pelaku usaha, sehingga kesiapan siswa SMK sebagai calon tenaga kerja vokasional belum terjelaskan secara memadai. Penelitian ini bertujuan menganalisis model penerimaan aplikasi akuntansi digital pada siswa SMK dengan memperluas Technology Acceptance Model (TAM) melalui Digital Accounting Literacy dan Accounting Digital Self-Efficacy sebagai prediktor Readiness to Use. Survei cross-sectional dilakukan terhadap 112 siswa kompetensi keahlian Akuntansi/Keuangan Lembaga pada satu SMK swasta di Kabupaten Banjarnegara. Data dari 27 indikator dianalisis menggunakan PLS-SEM berbasis path weighting dan bootstrapping 5.000 subsamples. Seluruh jalur berpengaruh positif dan signifikan. Pengaruh Attitude Toward Using terhadap Behavioral Intention merupakan jalur terkuat (β=0,602), sedangkan prediktor langsung Readiness to Use terdiri atas Behavioral Intention (β=0,421), Accounting Digital Self-Efficacy (β=0,286), dan Digital Accounting Literacy (β=0,252), dengan R² sebesar 0,687. Faktor pertama pada Harman’s test menjelaskan 49,45% varians, SRMR saturated dan estimated model masing-masing sebesar 0,059 dan 0,083, serta seluruh nilai Q² positif. Temuan memperluas TAM dari niat menuju kesiapan melalui integrasi kemampuan dan keyakinan diri serta mendukung pembelajaran aplikasi yang bertahap dan kontekstual di SMK.   Prior studies on digital accounting application acceptance have mainly examined university students and business users, leaving vocational high school students’ readiness insufficiently explained. This study analyzes the acceptance model of digital accounting applications among vocational high school students by extending the Technology Acceptance Model (TAM) with Digital Accounting Literacy and Accounting Digital Self-Efficacy as predictors of Readiness to Use. A cross-sectional survey involved 112 Accounting/Financial Institution students at a private vocational high school in Banjarnegara Regency. Data from 27 indicators were analyzed using path-weighted PLS-SEM and 5,000 bootstrap subsamples. All paths were positive and significant. Attitude Toward Using to Behavioral Intention was the strongest path (β=0.602), while the direct predictors of Readiness to Use were Behavioral Intention (β=0.421), Accounting Digital Self-Efficacy (β=0.286), and Digital Accounting Literacy (β=0.252), with R²=0.687. The first factor in Harman’s test explained 49.45% of the variance. The SRMR values for the saturated and estimated models were 0.059 and 0.083, respectively, while all Q² values were positive. The findings extend TAM from intention to readiness by integrating capability and confidence and support staged, contextual application-based learning in vocational schools.