The Intention to Use Accounting Software on SMES for becoming Bankable Company
Keywords:
intension to use, accounting software, small medium enterprise
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.
References
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Jones, P. W. (2007). World Bank Financing of Education. World Bank Financing of Education, Lending, Learning and Development, 2. https://doi.org/10.4324/9780203965931
Kautonen, T., van Gelderen, M., & Fink, M. (2015). Robustness of the Theory of Planned Behavior in Predicting Entrepreneurial Intentions and Actions. Entrepreneurship Theory and Practice, 39(3), 655–674. https://doi.org/10.1111/etap.12056
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Letchumanan, M., & Muniandy, B. (2013). Migrating to e-book: A study on perceived usefulness and ease of use. Library Hi Tech News, 30(7), 10–16. https://doi.org/10.1108/LHTN-05-2013-0028
Lucyanda, J. (2010). PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB). JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 1(2), 1–14. https://doi.org/10.33558/JRAK.V1I2.124
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Sulistiyarini, S. (2012). Pengaruh Minat Individu Terhadap Penggunaan Mobile Banking: Model Kombinasi Technology Acceptance Model (TAM) Dan Theory Of Planned Behavior (TPB). Jurnal Ilmiah Mahasiswa FEB, 1(2), 1689–1699.
Taylor, S., & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155. https://doi.org/10.1016/0167-8116(94)00019-K
Undang-Undang Republik Indonesia No. 20. (2008).
Walfajri, M. (2018). Jumlah pelaku UMKM di 2018 diprediksi mencapai 58,97 juta orang. Kontan.Co.Id.
Wu, G., Bazer, F. W., Wallace, J. M., & Spencer, T. E. (2006). BOARD-INVITED REVIEW: Intrauterine growth retardation: Implications for the animal sciences1. Journal of Animal Science, 84(9), 2316–2337. https://doi.org/10.2527/jas.2006-156
Zain, A. R., Johnson, N. P., Sorel, M., & De La Rue, R. M. (2008). Ultra high quality factor one dimensional photonic crystal/photonic wire micro-cavities in silicon-on-insulator (SOI). Optics Express, 16(16), 12084. https://doi.org/10.1364/oe.16.012084
Zekos, G. I. (2003). MNEs, globalisation and digital economy: legal and economic aspects. Managerial Law, 45(1/2), 1–296. https://doi.org/10.1108/03090550310770875
Ahmed, E. M., & Phin, G. S. (2000). Factors influencing the adoption of internet banking in Malaysia. Journal of Internet Banking and Commerce, 21(1). https://doi.org/10.17705/1jais.00005
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2002). Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior 1. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ajzen, I. (2005). Attides, Personallity and Behavior. International Journal of Strategic Innovative Marketing, 3, 117–191.
Ajzen, I. (2006). Construction Constructing a Theory of Planned Behaviour Questionnaire. University of Massachusetts Amherst, 1–7.
Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261–277. https://doi.org/10.1037/h0076477
Akhtar, N., & Mian, A. (2018). Threat of Adversarial Attacks on Deep Learning in Computer Vision: A Survey. IEEE Access, 6, 14410–14430. https://doi.org/10.1109/ACCESS.2018.2807385
Anjani, D. N., & Restuti, M. M. D. (2016). Analisis Faktor-Faktor Kepatuhan Wajib Pajak Orang Pribadi Pelaku Usaha Pada KPP Pratama Salatiga. Berkala Akuntansi Dan Keuangan Indonesia, 1(2), 125–144. https://doi.org/10.20473/baki.v1i2.2695
Ari, D., Hanum, L., & Muluk, M. R. K. (2020). Pemetaan Potensi Pariwisata Berbasis Komunitas Melalui Eksplorasi Keunikan Seribu Pantai di Malang Selatan. Engagement: Jurnal Pengabdian Kepada Masyarakat, 4(2), 309–326. https://doi.org/10.29062/engagement.v4i2.93
Astutie, Y. P., & Fanani, B. (2016). Small to Medium-sized Enterprises and Their Financial Report Quality. International Journal of Economics and Financial Issues |, 6(S4), 36–45.
Ayudya, A. C., & Wibowo, A. (2018). The Intention to Use E-Money using Theory of Planned Behavior and Locus of Control. Jurnal Keuangan Dan Perbankan, 22(2), 335–349. https://doi.org/10.26905/jkdp.v22i2.1691
Bank Indonesia. (2013). SURAT EDARAN BANK INDONESI. 84(december).
Bank Indonesia Regulation Number 14/22/ PBI/2012. (2012). Bank Indonesia Regulation Number 14 Year 2012 Concerning Credit Provision or Financing by Commercial Banks and Technical Assistance in the Context of the Development of Micro, Small and Medium Enterprises.
Baron, J. (2000). Thinking and Deciding - Jonathan Baron - Google Books.
Bukht, R., & Heeks, R. (2017). Defining, Conceptualising and Measuring the Digital Economy. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3431732
Dahlman, J. E., Barnes, C., Khan, O. F., Thiriot, A., Jhunjunwala, S., Shaw, T. E., Xing, Y., Sager, H. B., Sahay, G., Speciner, L., Bader, A., Bogorad, R. L., Yin, H., Racie, T., Dong, Y., Jiang, S., Seedorf, D., Dave, A., Singh Sandhu, K., … Anderson, D. G. (2014). In vivo endothelial siRNA delivery using polymeric nanoparticles with low molecular weight. Nature Nanotechnology, 9(8), 648–655. https://doi.org/10.1038/nnano.2014.84
Engel, E. M. R. A., Caballero, R. J., Haltiwanger, J. C., Woodford, M., & Hall, R. E. (1995). Plant-Level Adjustment and Aggregate Investment Dynamics. Brookings Papers on Economic Activity, 1995(2), 1. https://doi.org/10.2307/2534611
Fathinah, F. K., & Baridwan, Z. (2012). Determinat Minat Individu Informasi Berbasis.
Hair, J. F., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) - Joseph F. Hair, Jr., G. Tomas M. Hult, Christian Ringle, Marko Sarstedt. In Sage.
Hartono, T., Wang, S., Ma, Q., & Zhu, Z. (2009). Layer structured graphite oxide as a novel adsorbent for humic acid removal from aqueous solution. Journal of Colloid and Interface Science, 333(1), 114–119. https://doi.org/10.1016/j.jcis.2009.02.005
Hasanah, N., Anggraini, R., & Unggul, P. (2018). ACCOUNTING STANDARDS: THE LESSONS FROM SMALL AND MEDIUM ENTERPRISES. In Academy of Accounting and Financial Studies Journal (Vol. 22, Issue 5).
Irianto, G., Kalifa, A. M., Triyuwono, I., & Prihatiningtias, Y. W. (2020). The use and benefit of management accounting practices in Libyan oil companies. Asian Journal of Accounting Research, 5(1), 91–102. https://doi.org/10.1108/AJAR-08-2019-0066
Jones, P. W. (2007). World Bank Financing of Education. World Bank Financing of Education, Lending, Learning and Development, 2. https://doi.org/10.4324/9780203965931
Kautonen, T., van Gelderen, M., & Fink, M. (2015). Robustness of the Theory of Planned Behavior in Predicting Entrepreneurial Intentions and Actions. Entrepreneurship Theory and Practice, 39(3), 655–674. https://doi.org/10.1111/etap.12056
Knabe, D. A., Haynes, T. E., Li, P., Li, X., Shimotori, K., Sato, H., Flynn, N. E., Wang, J., & Wu, G. (2009). L-Glutamine or L-alanyl-L-glutamine prevents oxidant- or endotoxin-induced death of neonatal enterocytes. Amino Acids, 37(1), 131–142. https://doi.org/10.1007/s00726-009-0243-x
Kusuma, H., & Susilowati, D. (2007). View of Determinan Pengadopsian Layanan Internet Banking: Perspektif Konsumen Perbankan Daerah Istimewa Yogyakarta.
Letchumanan, M., & Muniandy, B. (2013). Migrating to e-book: A study on perceived usefulness and ease of use. Library Hi Tech News, 30(7), 10–16. https://doi.org/10.1108/LHTN-05-2013-0028
Lucyanda, J. (2010). PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB). JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 1(2), 1–14. https://doi.org/10.33558/JRAK.V1I2.124
Malhotra, Y., & Galletta, D. F. (1999). Extending the Technology Acceptance Model to account for social influence: Theoretical bases and empirical validation. Proceedings of the Hawaii International Conference on System Sciences, 5. https://doi.org/10.1109/hicss.1999.772658
Michener, C. D., Ricketts, T. H., Daily, G. C., & Ehrlich, P. R. (2004). Economic value of tropical forest to coffee production. Proceedings of the National Academy of Sciences of the United States of America, 101(34), 12579–12582. https://doi.org/10.1073/pnas.0405147101
Muslichah, M., Sunarto, S., Kusnanto, A. A., Indrawati, S., & Hariyanto, H. (2020). The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs. Journal of Accounting, Business and Management (JABM), 27(1), 54. https://doi.org/10.31966/jabminternational.v27i1.563
Narbuko, C., & Achmadi, A. (2012). Metodologi penelitian.
Nurhamidah, N., Kurniawan, A., & Umiyati, I. (2018). ANALISIS PERILAKU PENGGUNA TEKNOLOGI ATAS PENERIMAAN LAYANAN E-SAMSAT MENGGUNAKAN MODEL TAM DAN TPB (Studi Kasus Pada SAMSAT Wilayah Kabupaten Subang). ACCRUALS, 2(1), 28–40. https://doi.org/10.35310/accruals.v2i1.5
OECD. (2017). New technology still under-used by businesses.
Ozer, S., Irmak, M. A., & Yilmaz, H. (2008). Determination of roadside noise reduction effectiveness of Pinus sylvestris L. and Populus nigra L. in Erzurum, Turkey. Environmental Monitoring and Assessment, 144(1–3), 191–197. https://doi.org/10.1007/s10661-007-9978-6
Read, M., Kirshblum, S. C., Burns, S. P., Biering-Sorensen, F., Donovan, W., Graves, D. E., Jha, A., Johansen, M., Jones, L., Krassioukov, A., Mulcahey, M. J., Schmidt-Read, M., & Waring, W. (2011). International standards for neurological classification of spinal cord injury (Revised 2011). In Journal of Spinal Cord Medicine (Vol. 34, Issue 6, pp. 535–546). Taylor & Francis. https://doi.org/10.1179/204577211X13207446293695
Rosmiati, R., Junias, D. T. S., & Munawar, M. (2015). SIKAP, MOTIVASI, DAN MINAT BERWIRAUSAHA MAHASISWA. Jurnal Manajemen Dan Kewirausahaan (Journal of Management and Entrepreneurship), 17(1), 21–30. https://doi.org/10.9744/jmk.17.1.21-30
Service of Cooperatives and MSMEs of the Republic Indonesia. (2015). Blue print Pembiayaan Koperasi. UMKM 2015-2019.
Service of Industry of the Republic of Indonesia. (2018). nalisis Perkembangan Industri Edisi III 2018. Analisis Perkembangan Industri, II.
Sulistianingtyas, V., Rosidi, R., & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. Journal of Accounting and Business Education, 2(2). https://doi.org/10.26675/jabe.v2i2.11232
Sulistiyarini, S. (2012). Pengaruh Minat Individu Terhadap Penggunaan Mobile Banking: Model Kombinasi Technology Acceptance Model (TAM) Dan Theory Of Planned Behavior (TPB). Jurnal Ilmiah Mahasiswa FEB, 1(2), 1689–1699.
Taylor, S., & Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155. https://doi.org/10.1016/0167-8116(94)00019-K
Undang-Undang Republik Indonesia No. 20. (2008).
Walfajri, M. (2018). Jumlah pelaku UMKM di 2018 diprediksi mencapai 58,97 juta orang. Kontan.Co.Id.
Wu, G., Bazer, F. W., Wallace, J. M., & Spencer, T. E. (2006). BOARD-INVITED REVIEW: Intrauterine growth retardation: Implications for the animal sciences1. Journal of Animal Science, 84(9), 2316–2337. https://doi.org/10.2527/jas.2006-156
Zain, A. R., Johnson, N. P., Sorel, M., & De La Rue, R. M. (2008). Ultra high quality factor one dimensional photonic crystal/photonic wire micro-cavities in silicon-on-insulator (SOI). Optics Express, 16(16), 12084. https://doi.org/10.1364/oe.16.012084
Zekos, G. I. (2003). MNEs, globalisation and digital economy: legal and economic aspects. Managerial Law, 45(1/2), 1–296. https://doi.org/10.1108/03090550310770875
Published
2022-08-24
How to Cite
Ranatarisza, M. M., Rahayu, S. M., Hanum, L., & Ari, D. P. S. (2022). The Intention to Use Accounting Software on SMES for becoming Bankable Company. International Journal of Organizational Behavior and Policy, 1(1), 15-26. https://doi.org/10.9744/ijobp.1.1.15-26
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Articles
Copyright (c) 2022 Mirza M. Ranatarisza, Sri Mangesti Rahayu, Latifah Hanum, Desanti Putri Sekti Ari
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