Determinants of Accounting Software Adoption among MSMEs in Padang City: Evidence from the UTAUT Model

Julia Az-zahra; Willy Nofranita

Authors

Julia Az-zahra Universitas Muhammadiyah Sumatera Barat Author
Willy Nofranita Universitas Muhammadiyah Sumatera Barat Author

Keywords:

accounting software, UTAUT, behavioral intention, MSMEs, technology adoption

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners who have used accounting software in managing their business finances. The study involved 100 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention to use accounting software. In contrast, effort expectancy and social influence do not have a significant effect on the intention to use accounting software. This study contributes empirically to the literature on technology adoption in MSMEs, particularly in the context of accounting software usage, and provides practical implications for software developers and policymakers in promoting the digitalization of financial management among MSMEs.

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