Abstract
Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study. The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword: Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application
Highlights
Medium-Sized Enterprises in Indonesia will continue to grow from year to year
three independent variables that are the knowledge of Financial Accounting Standards
Sampling Incidental of non-probability sampling was used as a sampling method with the total sample
Summary
Usaha Mikro, Kecil, dan Menengah di Indonesia akan terus berkembang dari tahun ke tahun, yang bakal menjadi penunjang perekonomian Indonesia. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (ED SAK EMKM) diharapkan dapat membantu pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di seluruh Indonesia dalam menyusun laporan keuangannya dengan tepat tanpa harus terjebak dalam kerumitan standar akuntansi yang ada saat ini. Penelitian ini ditujukan untuk mengukur minat pengusaha mikro, kecil, dan menengah dalam menyusun laporan keuangan menggunakan software akuntansi. Penelitian yang dilakukan Lestari (2018) dan Sudibyanto (2013), menunjukan bahwa variabel Computer Self-efficacy (CSE) berpengaruh terhadap minat menggunakan aplikasi akuntansi, berbeda dengan hasil penelitian Mediaty, Pontoh, dan Kartini (2017) di mana Computer Self-efficacy tidak berpengaruh pada minat pemanfaatan teknologi e-office. Berdasarkan paparan di atas, penelitian ini dimaksudkan untuk meneliti ada atau tidaknya pengaruh pengetahuan usaha mikro, kecil, dan menengah tentang Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) terhadap minat menggunakan aplikasi akuntansi dalam membantu menyusun laporan keuangan perusahaan. Meneliti pengaruh Computer Self-efficacy, dan Facilitating Conditions terhadap Minat Menggunakan Aplikasi Akuntansi
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