<![CDATA[This study aims to determine the influence of Social Influence, Facilitating Conditions, and Self-Efficacy on the interest of MSMEs in using mobile-based accounting applications. This study uses a quantitative approach with a purposive sampling technique and collects data from 228 MSMEs through an online questionnaire. The research instrument refers to a Likert scale of 1–5 to measure each variable, and data processing is carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the help of SmartPLS 4 software. The test results show that Social Influence has a positive and significant influence on the interest in using the application. Furthermore, Facilitating Conditions do not have a significant effect on the interest in using it, indicating that the availability of infrastructure alone is not enough to shape the interest in using technology. And Self-Efficacy also shows a positive and significant influence, which indicates that the confidence of MSMEs in mastering technology plays an important role in encouraging the adoption of mobile-based accounting applications. The results of this study indicate that the existence of supporting facilities alone is not enough to arouse the interest of MSMEs in adopting technology, if it is not accompanied by individual readiness and supportive social influences. Thus, these findings are expected to contribute to encouraging increased use of digital accounting applications in the MSME environment, through strengthening personal capabilities such as Self-Efficacy in utilizing technology, as well as positive Social Influence, both of which are important factors in driving the acceleration of sustainable technology adoption.]]>
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