IDEAS home Printed from https://ideas.repec.org/a/uii/jabisf/v20y2023i1p312-322id27254.html
   My bibliography  Save this article

Investigasi Faktor Yang Mempengaruhi Minat UMKM Menggunakan Cloud Accounting

Author

Listed:
  • Isti Rahayu
  • Dyah Ayu Noor Kharisma
  • Primanita Setyono
  • Noor Endah Cahyawati

Abstract

Small and Medium-sized Enterprises highly need information on their business financial condition. The financial information is generated from the accounting process conducted using cloud-based accounting software. This research study aims to investigate the factors affecting small and medium-sized enterprises making use of cloud accounting. The population in this research are small and medium-sized enterprises in The Special Region of Yogyakarta, and convenience sampling was used for selecting the research sample. Then, the data testing was conducted using regression analysis. By using the Unified Theory of Acceptance and Use of Technology (UTAUT), the research findings reveal that performance expectations, business expectations, and facilitating conditions have a positive influence on SMEs’ intention to using cloud accounting. However, this research study has not succeeded in proving the effect of social influence, hedonic motivation, and price value on the intention to using cloud accounting. For the implication, these research findings can be used by authorities as socialization to SMEs in order that they record their business by utilizing cloud-based accounting applications. Keywords: Small and Medium-sized Enterprises, Cloud Accounting, UTAUT Abstrak Usaha Mikro Kecil Menengah (UMKM) sangat membutuhkan informasi kondisi financial usahanya. Informasi financial dihasilkan dari proses akuntansi yang dapat dilakukan menggunakan program aplikasi akuntansi berbasi cloud. Penelitian ini bertujuan untuk membuktikan factor-faktor yang mempengaruhi minat UMKM menggunakan cloud accounting. Populasi dalam penelitian adalah UMKM di Daerah Istimewa Yogyakarta, dengan pengambilan sampel secara convenience. Pengujian data dilakukan menggunakan analisis regresi. Dengan menggunakan Unified Theory of Acceptance and Use of Tecnology (UTAUT), hasil penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi usaha dan kondisi yang memfasilitasi berpengaruh positip terhadap minat UMKM menggunakan cloud accounting. Namun demikian penelitian ini tidak berhasil membuktikan pengaruh sosial, motivasi hedonis dan nilai harga terhadap minat menggunakan cloud accounting. Hasil penelitian ini dapat dimanfaatkan untuk sosialisasi pihak yang berwenang kepada pemilik UMKM untuk melakukan pencatatan usahanya dengan memanfaatkan aplikasi akuntansi berbasis cloud. Kata Kunci: UMKM, Cloud Accounting, UTAUT

Suggested Citation

  • Isti Rahayu & Dyah Ayu Noor Kharisma & Primanita Setyono & Noor Endah Cahyawati, 2023. "Investigasi Faktor Yang Mempengaruhi Minat UMKM Menggunakan Cloud Accounting," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 20(1), pages 312-322.
    • Handle: RePEc:uii:jabisf:v:20:y:2023:i:1:p:312-322:id:27254
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JABIS/article/view/27254/15212
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jabisf:v:20:y:2023:i:1:p:312-322:id:27254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JABIS/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.