The Role of Security Perception and Usage Impact of Mobile Accounting Applications

Isna Ardila; Masta Sembiring; Rini Astuti

doi:10.24912/ja.v29i1.2762

Authors

Isna Ardila Universitas Muhammadiyah Sumatera utara
Masta Sembiring Universitas Muhammadiyah Sumatera utara
Rini Astuti Universitas Muhammadiyah Sumatera utara

DOI:

https://doi.org/10.24912/ja.v29i1.2762

Keywords: Technology Acceptance Model; Mobile Accounting Application; Security Perception.

Abstract

This study aims to measure the implementation of the Technology Acceptance Model (TAM) in using Mobile Accounting Applications on smartphones by adding security perceptions as an external variable. This study integrates the variables of perceived usefulness and ease of use to explain the factors influencing technology acceptance. The quantitative survey method analyses the relationship between variables through hypothesis testing. Primary data were obtained from 60 MSME owners in Medan City through online questionnaires and analysed using SmartPLS4 with the SEM model. The results showed that security perceptions affect perceived usefulness and ease of use, which affect attitude. In addition, the attitude positively affects behavioural intention, ultimately affecting the application's actual use. This study provides important insights into the factors influencing the adoption of accounting application technology among MSMEs.

Author Biographies

Isna Ardila, Universitas Muhammadiyah Sumatera utara

isnaardila@umsu.ac.id

Masta Sembiring, Universitas Muhammadiyah Sumatera utara

mastasembiring@umsu.ac.id

Rini Astuti, Universitas Muhammadiyah Sumatera utara

riniastuti@umsu.ac.id

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