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Digital Bookkeeping Adoption among MSMEs in Indonesia: Extension of Technology Acceptance Model

Author

Listed:
  • Cantika Rustendy
  • Santi Nurlelasari
  • Hotmauli Rajagukguk
  • Dela Pratama
  • Wiwit Sulistyowati

Abstract

Digital bookkeeping is an important innovation for micro, small and medium enterprises (MSMEs) in managing business finances. The purpose of this study is to examine the factors that influence the intention to use digital bookkeeping applications. This study uses the Technology Acceptance Model and expands with self-efficacy and personal awareness of user intention to use digital bookkeeping applications. The sample of this study was 225 SMEs from various types of industrial sectors, and was analyzed using Structural Equation Modeling (SEM) through Smart PLS. The results showed that perceived ease of use and self-efficacy affect MSMEs' intention to use digital bookkeeping, while perceived usefulness and personal awareness have no effect. This research provides insight in developing knowledge related to technology adoption in the financial sector, and contributes to the expansion of the Technology Acceptance Model with self-efficacy and personal awareness. Practically, this research has implications in creating good financial management for MSMEs.

Suggested Citation

Handle: RePEc:air:journl:v:11:y:2024:i:8:p:990
DOI: 10.5281/zenodo.13323188
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