ACCOUNTING SOFTWARE FOR MSMEs: ORGANIZATIONAL AND PERSONAL FACTORS BASED ON TAM THEORY

CHRISMASTUTI, AGNES ADVENSIA and Nugroho, Robertus Setyawan Aji and Adriani, Alexandra and PURNAMASARI, VENA and RATNANINGSIH, STEPHANA DYAH AYU (2019) ACCOUNTING SOFTWARE FOR MSMEs: ORGANIZATIONAL AND PERSONAL FACTORS BASED ON TAM THEORY. South East Asia Journal of Contemporary Business, Economics and Law, 19 (1). pp. 1-7. ISSN 2289-1560

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Abstract

Small and Medium Enterprises (SMEs) play a strategic role in supporting Indonesian economic growth. In Indonesia, it covers the Micro, Small and Medium Enterprises (MSMEs). They absorb 97% of the total laborforce and able to provide 57% contribution to the GDP. To maintain and improve the performance of MSMEs, government has proposed the increase of bank loan availability. However, 2016 data shows only 30% of the MSMEs were able to access financial support from the bank. Inability of MSMEs to provide financial reports has been the most common problem on completing the bank loan requirements. This study aims to evaluate the factors that holding the SMEs from reporting the financial statements. This study applies Technology Acceptance Evaluation Model (Davis, 1989) to develop the research model. The organizational factors consist of the ownership of MSMEs, the age of MSMEs, and the size of MSMEs. Owner’s gender, education level and age are considered as individual factors. This study uses a sample of MSMEs in Central Java, Indonesia. Evaluation results using Warp PLS as a Structural Equation Modeling analysis tool show that all variables except gender have significant effect to increase the perceive usefulness of financial reporting. However, only gender and ownership affect the financial reporting’s perceive ease of use. Both perceived of usefulness and ease-of-use of financial statements support the need for accounting software. Key words: accounting software, small medium enterprise, usefulness, ease of use

Item Type:	Article
Subjects:	600 Technology (Applied sciences) > 650 Management > 657 Accounting > Accounting Information System
Divisions:	Journal Publication
Depositing User:	Ms Agnes Advensia
Date Deposited:	14 Oct 2020 11:46
Last Modified:	14 Oct 2020 11:46
URI:	http://repository.unika.ac.id/id/eprint/22298

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