JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Vol. 7 No. 3 (2026)

Determinants of lamikro adoption among micro and small businesses: a technology acceptance model (TAM) approach

Nurhayati (Unknown)
Nopi Hernawati (Unknown)
Dewi Rahmi (Unknown)



Article Info

Publish Date
07 Mar 2026

Abstract

From a sharia economic perspective, Indonesia, with its Muslim majority population, has great potential to develop a halal/sharia ecosystem that encompasses various sectors such as food, tourism, fashion, cosmetics, and finance. The sustainability of this ecosystem also has implications for the Micro, Small, and Medium Enterprises (MSME) sector. In the digital age, challenges include the low capacity of MSMEs in business management, financial reporting, technological limitations, and non-compliance with financial and Islamic standards. A total of 33 MSMEs have been able to upload financial data to the Lamikro application, read and analyze financial reports, and understand the concept of Islamic accounting. The objective of this activity is to assist in resolving these issues through mentoring and training for MSMEs in preparing financial reports using the Lamikro application. By using the Lamikro app to create financial reports, SMEs can manage and report their finances more effectively and efficiently, ensuring transparency and reliability, evaluate product performance, manage cash flow and liquidity more easily, and communicate with investors for Muslim Women's Warung SMEs in Cisaranten Kulon Village, Bandung City.

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Journal Info

Abbrev

jomla

Publisher

Subject

Humanities Languange, Linguistic, Communication & Media Other

Description

This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other ...