Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 23 August 2019

Analysis of Factors Affecting the Interests of SMEs Using Accounting Applications

Yananto Mihadi Putra

Universitas Mercu Buana Jakarta, Indonesia

Download Full-Text Pdf

10.31014/aior.1992.02.03.129

Pages: 818-826

Keywords: Accounting Information System, Accounting Software, SMEs

Abstract

Technological developments in the world have entered the period of the industrial revolution 4.0. The impact on technological progress is a change in the perspective of manuals, business maps of the world, even in various aspects of economic, social, political, and cultural life. In line with the rapid development of technology, companies, and micro and small and medium enterprises (SMEs) increasingly need technology for the sustainability of their businesses. This study aims to analyse the factors that influence the interest of SMEs using accounting applications. The research method used is a deductive approach. The results of this study cannot yet reject the hypothesis that price, performance, stability, flexibility, implementation, customisation, and vendor support influence the decision to use accounting software.

References

  1. Aboelmaged, M. G. (2014). Predicting e-readiness at firm-level: An analysis of technological, organizational, and environmental (TOE) effects on e-maintenance readiness in manufacturing firms. International Journal of Information Management, 34(5), 639–651. https://doi.org/10.1016/j.ijinfomgt.2014.05.002

  2. Ali, A., Rahman, M. S. A., & Ismail, W. N. S. W. (2012). Predicting continuance intention to use accounting information systems among SMEs in Terengganu, Malaysia. International Journal of Economics and Management, 6(2), 295–320.

  3. Badan Pusat Statistik. (n.d.). Usaha Kecil.

  4. Bank Indonesia. (2015). Profil Bisnis Usaha Mikro, Kecil Dan Menengah (UMKM). Jakarta: Lembaga Pengembangan Perbankan Indonesia-Bank Indonesia.

  5. Burgess, S., & Paguio, R. (2016). Examining ICT application adoption in Australian home-based businesses: An innovation-decision process approach. Journal of Enterprise Information Management, 29(2), 276–299. https://doi.org/10.1108/JEIM-02-2014-0012

  6. Dinas Koperasi Usaha Kecil dan Menengah serta Perdagangan Provinsi DKI Jakarta. (2017). Laporan Kinerja Pembangunan Koperasi Dan UMKM Di Provinsi DKI Jakarta. Jakarta.

  7. Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi Delapan. Penerbit Universitas Diponogoro. Semarang.

  8. Indonesia, Republic of. Peraturan Pemerintah (PP) tentang Pelaksanaan Undang-undang Nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah (2013). Indonesia.

  9. Indonesia, Republik. (2008). Undang-Undang No. 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. Jakarta: Sekretariat Negara.

  10. Kemenkop-UKM RI. (2018). Perkembangan Data Usaha Mikro, Kecil, Menengah (UMKM) dan Usaha Besar (UB) Tahun 2016-2017. Kementerian Koperasi dan UKM RI.

  11. Kurnia, S., Choudrie, J., Mahbubur, R. M., & Alzougool, B. (2015). E-commerce technology adoption: A Malaysian grocery SME retail sector study. Journal of Business Research, 68(9), 1906–1918. https://doi.org/10.1016/j.jbusres.2014.12.010

  12. Kurniawan, R., & Diptyana, P. (2011). Telaah Pemanfaatan Software Akuntansi oleh Usaha Kecil Dan Menengah. The Indonesian Accounting Review, 1(2), 107–116.

  13. Lestiawan, H., & Mahmud. (2014). Purwarupa Pembelajaran Mandiri Sistem Aplikasi Akuntansi Umkm Berbasis Web Dalam Pemberdayaan Usaha Masyarakat Jawa Tengah. Prosiding SNATIF, (2014), 445–452.

  14. Maharseni, N. W. R. (2018). Analisis Faktor-Faktor tingkat Penerimaan dan Penggunaan Aplikasi Akuntansi Berbasis Android menggunakan Pendekatan Technology Acceptance Model.

  15. Mutmainah, D. A. (2016). Kontribusi UMKM Terhadap PDB Tembus Lebih Dari 60 Persen.

  16. Philip, B. (2001). Expert Talk Accounting Software.

  17. Pramuka, B. A. (2012). Adopsi Teknologi Umkm Berorientasi Ekspor Untuk Pelaporan Keuangan : Studi Di Kabupaten Banyumas.

  18. Purwati, A. S., & Suparlinah, I. (2017). Faktor-Faktor Yang Mempengaruhi Manfaat Penggunaan Aplikasi Akuntansi Dea Untuk Menyusun Laporan Keuangan. Sustainable Competitive Advantage-7 (SCA-7), 7(1), 411–420.

  19. Putra, Y. M. (2018). Pemetaan Penerapan Standar Akuntansi Keuangan EMKM Pada UMKM Di Kota Tangerang Selatan. Jurnal Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2), 201–217.

  20. Putri, A. H. K. (2017). Pengaruh Faktor Latar Belakang Pendidikan Terhadap Kualitas Laporan Keuangan Melalui Pengetahuan AKuntansi Sebagai Variabel Intervening. Ihtiyath: Jurnal Manajemen Keuangan Syariah, 1(2), 32–52.

  21. Rahmawati, T., & Puspasari, O. R. (2017). Implementasi sak etap dan kualitas laporan keuangan umkm terkait akses modal perbankan. Kajian Akuntansi, 1(1), 49–62.

  22. Rekarti, E., Bahari, Z., Zahari, N. M., Doktoralina, C. M., & Ilias, N. A. (2019). The Sustainability of Muslim Women Entrepreneurs: A Case Study in Malaysia. International Journal of Financial Research, 10(5), 430–439.

  23. Rekarti, E., & Doktoralina, C. M. (2017). Improving Business Performance: A Proposed Model for SMEs. European Research Studies Journal, 20(3A), 613–623.

  24. Riahi-Belkaoui, A. (2011). Accounting Theory. [Nachdr.]. Andover: Thomson.

  25. Romney, M. B., Steinbart, P. J., & Cushing, B. E. (2015). Accounting Information Systems (13th ed., Vol. 13th). Prentice Hall Upper Saddle River, NJ.

  26. Rudiantoro, R., & Siregar, S. V. (2012). Kualitas Laporan Keuangan UMKM Serta Prospek Implementasi SAK ETAP. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 1–21. https://doi.org/10.21002/jaki.2012.01

  27. Safitri, M. E., & Setiyani, R. (2016). Pengaruh Motivasi Belajar, Computer Attitude Dan Fasilitas Laboratorium Akuntansi Terhadap Prestasi Belajar Komputer Akuntansi MYOB. Economic Education Analysis Journal, 5(1), 30–43.

  28. Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th Editio). John Wiley & Sons.

  29. Setiyawati, H., & Doktoralina, C. (2019). The importance of quality accounting information management in regional governments in Indonesia. Management Science Letters, 9(12), 2083–2092.

  30. Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Alfabeta.

  31. Susanto, A. (2010). Information Technology for Business and Accounting. Prime Edition. Bandung: Lingga Jaya.

  32. Susanto, A. (2013). Sistem Informasi Akuntansi. Bandung: Lingga Jaya.

  33. Susilawati, D., Yuliati, N. N., & Khotmi, H. (2018). Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Menengah (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur). Jurnal Aplikasi Akuntansi, 2(1), 22–41.

  34. Tjandrawinata, R. R. (2017). Industri 4.0: Revolusi Industri Abad Ini Dan Pengaruhnya Pada Bidang Kesehatan Dan Bioteknologi. Seminar Dan Konferensi Nasional IDEC, 2(6), 512–518. https://doi.org/10.5281/zenodo.49404

About Us

The Asian Institute of Research is an online and open-access platform to publish recent research and articles of scholars worldwide. Founded in 2018 and based in Indonesia, the Institute serves as a platform for academics, educators, scholars, and students from Asia and around the world, to connect with one another. The Institute disseminates research that is proven or predicted to be of significant influence for the general public.

Stay Connected

  • Instagram - Black Circle
  • Facebook - Black Circle
  • LinkedIn - Black Circle

Contact Us

Please send all inquiries to the email:

editorial@asianinstituteofresearch.org

Business Address:

5th Floor, Kavling 507, Fajar Graha Pena Tower, Jl. Urip Sumohardjo No.20, Makassar, Indonesia 90234

Copyright © 2018 The Asian Institute of Research. All rights reserved