International Journal of Organizational Behavior and Policy
Vol 1 No 1 (2022): JULY 2022

The Intention to Use Accounting Software on SMES for becoming Bankable Company

Mirza M. Ranatarisza (Faculty of Administrative and Science, Universitas Brawijaya, Malang)
Sri Mangesti Rahayu (Faculty of Administrative and Science, Universitas Brawijaya, Malang)
Latifah Hanum (Faculty of Administrative and Science, Universitas Brawijaya, Malang)
Desanti Putri Sekti Ari (Faculty of Administrative and Science, Universitas Brawijaya, Malang)



Article Info

Publish Date
24 Aug 2022

Abstract

SME is required to be feasible and bankable to make it easier to get access to funding. Currently, there are many SME that are feasible but not yet bankable. Bankable is closely related to financial management by implementing good bookkeeping by business actors by utilizing accounting software. This study examines the factors that can influence the intention of SMEs in using accounting software based on the Theory of Planned Behavior. The sample in this study was taken by proportional stratified random sampling from the database of the cooperative and micro-business offices, which were divided based on the business area. The finding showed that attitudes and perceived behavioral control affected the intention of SMEs in the intention of using accounting software. At the same time, subjective norms did not have a significant effect on the intention of SME business actors in using accounting software.

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Journal Info

Abbrev

ijobp

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and ...