Jurnal Akuntansi dan Keuangan (JAK)
Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PELAKU UMKM UNTUK MENGGUNAKAN APLIKASI AKUNTANSI BERBASIS SELULER DI DUSUN BUGEL SAMPANG KABUPATEN CILACAP

Anis Astiyah (Fakultas Ekonomi, Universitas Mercu Buana, Yogyakarta, Indonesia)
Martinus Budiantara (Fakultas Ekonomi, Universitas Mercu Buana, Yogyakarta, Indonesia)

Article Info

Publish Date
30 Jan 2023

Abstract

Advances in information technology provide opportunities for MSME actors to develop their business through the integration of information technology in business processes. With this, recording of financial data can also be done online via the web or even via a smartphone, because many financial recording applications have been launched based on Android Mobile to make it easier for users, especially for MSME. This study aims to determine whether social influences, facilitating conditions, perceived trust, and technology anxiety affect the interest of MSME to use mobile accounting applications. The method used in this study is a quantitative method with data collection techniques through questionnaires. The results of the study show that social influences and facilitating conditions influence the interest in using mobile accounting applications. Meanwhile, perceptions of trust and technology anxiety have no effect on the intention to use mobile accounting applications.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...