WIBIANTI, Putri Dwi Ajeng (2025) Factors Influencing Intention to Use Accounting Applications Among SMEs in Banyumas Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

SMEs from year to year continue to grow, the presence of SMEs is not without obstacles. One of the obstacles is related to literacy in understanding the use of technology, therefore the emergence of accounting applications is an alternative to overcome the problems faced by SMEs, especially in accounting records. This researcher aims to find out whether there is an effect of perceived usefulness, perceived ease of use, attitude of use towards the intention to use SME accounting applications in Banyumas. Using the Technology Acceptance Model (TAM) approach to determine the acceptance and use of information technology. This study uses a quantitative approach and primary data collection methods using questionnaires. The research was conducted as many as 98 SMEs located in Banyumas Regency with a sampling technique in the form of convenience sampling. The results of this study indicate that perceived usefulness has no significant effect on the intention to use accounting applications, perceived ease of use has no significant effect on the intention to use accounting applications and attitudes using have a significant effect on the intention to use applications.

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