IMPROVEMENT OF MSME PERFORMANCE THROUGH BEHAVIOR ANALYSIS OF FINANCIAL STATEMENTS USING ACCOUNTING INFORMATION TECHNOLOGY

Maharani Husnunnida*, Fitri Alfiana
Department of Accounting, Universitas Internasional Semen of Indonesia
*Email: husnunnida.maharani@uisi.ac.id 

Abstract

This study examines the factors that influence the behavior of SMEs in preparing financial statements using accounting information technology. This study is a combination of the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) models. If MSME can compile financial reports, their economic performance will increase. In its business process, there are still many MSMEs that do not take notes and prepare financial reports. The implementation and use of accounting information technology also cannot run optimally because not all MSME actors use it on an ongoing basis. This study aims to determine the factors that can affect the ability of MSME entrepreneurs in preparing financial reports by utilizing accounting information technology. The results of this study can be used to increase the number of MSMEs that are able to prepare financial reports with accounting information technology. This study combines the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) models. The survey method is used in data collection.

The sample taken is the MSME in Gresik Regency who have prepared financial reports with accounting information technology. This study uses Partial Least Square (PLS) for data testing. The results of this study are the construct of ease of use, credibility, subjective norms, and behavioral control which have a positive effect on the interest in preparing financial statements with accounting information technology. The construct of usefulness, attitude, and self-confidence negatively influences interest. This study also shows that interest has a positive effect on MSME behavior in preparing financial statements with accounting information technology.

Keywords: Behavior, accounting, information technology, technology, acceptance model, theory of planned behavior.

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