Exploring Accounting Application Adoption among East Java MSMEs through UTAUT Model

Winda Rein Nimas Tasia; Noval Adib; Virginia Nur Rahmanti

doi:10.24912/ja.v30i1.3445

Authors

Winda Rein Nimas Tasia Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia
Noval Adib Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia
Virginia Nur Rahmanti Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia

DOI:

https://doi.org/10.24912/ja.v30i1.3445

Keywords: UTAUT; Accounting Application; Trust, MSME; Use Behavior.

Abstract

This study aims to analyze the factors influencing the behavior of using accounting applications among Micro, Small, and Medium Enterprises (MSMEs) in East Java using the Unified Theory of Acceptance and Use of Technology (UTAUT) model modified with the addition of a trust variable. Data were collected through a survey of 326 respondents using accounting applications and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results showed that performance expectancy, social influence, and trust significantly influenced behavioral intention, while effort expectancy did not. Facilitating conditions and behavioral intention significantly influenced use behavior. Moderation tests showed that only experience moderated the effect of social influence on behavioral intention, while gender, age, and voluntariness of use did not significantly influence.

Author Biographies

Winda Rein Nimas Tasia, Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia

windareinnt@student.ub.ac.id

Noval Adib, Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia

noval@ub.ac.id

Virginia Nur Rahmanti, Accounting Department, Faculty of Economic and Business Brawijaya University, Malang, Indonesia

virginia@ub.ac.id

References

Akinnuwesi, B. A., Uzoka, F. M. E., Fashoto, S. G., Mbunge, E., Odumabo, A., Amusa, O. O., Okpeku, M., & Owolabi, O. (2022). A Modified UTAUT Model for the Acceptance and Use of Digital Technology for Tackling COVID-19. Sustainable Operations and Computers, 3, 118–135. https://doi.org/10.1016/j.susoc.2021.12.001.

Alduais, F., & Al-Smadi, M. O. (2022). Intention to Use E-Payments from the Perspective of the Unified Theory of Acceptance and Use of Technology (UTAUT): Evidence from Yemen. Economies, 10(10), 1–15. https://doi.org/10.3390/economies10100259.

Alkawsi, G., Ali, N., & Baashar, Y. (2021). The Moderating Role of Personal Innovativeness and Users Experience in Accepting the Smart Meter Technology. Applied Sciences (Switzerland), 11(8), 1–29. https://doi.org/10.3390/app11083297.

Alkhowaiter, W. A. (2022). Use and Behavioural Intention of M-Payment in GCC Countries: Extending Meta-UTAUT with Trust and Islamic Religiosity. Journal of Innovation & Knowledge, 7(100240), 1–11. https://doi.org/10.1016/j.jik.2022.100240.

Amelia, N. N., & Setiawan, A. (2024). The Influence of Cloud Accounting Readness on MSME’s in Solo Raya. International Conference of Business and Social Sciences, 467–478. https://doi.org/10.24034/icobuss.v4i1.527.

Amri, A. F., & Iramani, I. (2018). Pengaruh Literasi Keuangan terhadap Kinerja UMKM di Surabaya. Journal of Business & Banking, 8(1), 59–70. https://doi.org/10.14414/jbb.v8i1.1522.

Arfi, W. Ben, Nasr, I. Ben, Kondrateva, G., & Hikkerova, L. (2021). The Role of Trust in Intention to Use the IoT in eHealth: Application of the Modified UTAUT in a Consumer Context. Technological Forecasting and Social Change, 167, 1–15. https://doi.org/10.1016/j.techfore.2021.120688.

Asri, D. K., Tamtomo, J., Billah, M. K., & Simanjuntak, E. R. (2025). Beyond UTAUT: Integrating Digital Literacy and Voluntariness of use to Understand Cashless Payment Behavior. 23(1), 340–364. https://doi.org/10.21776/ub.jam.

Astiyah, A., & Budiantara, M. (2023). Faktor-faktor yang Mempengaruhi Minat Pelaku UMKM untuk Menggunakan Aplikasi Akuntansi Berbasis Seluler di Dusun Bugel Sampang Kabupaten Cilacap. Jurnal Akuntansi Dan Keuangan, 28(1), 76–86. https://doi.org/10.23960/jak.v28i1.792.

Ayaz, A., & Yanartaş, M. (2020). An Analysis on the Unified Theory of Acceptance and Use of Technology Theory (UTAUT): Acceptance of Electronic Document Management System (EDMS). Computers in Human Behavior Reports, 2, 1–7. https://doi.org/10.1016/j.chbr.2020.100032.

Badan POM. (2024, November 5). Taruna Ikrar dan Erick Thohir Bersinergi untuk UMKM Indonesia. Https://Www.Pom.Go.Id/Berita/Taruna-Ikrar-Dan-Erick-Thohir-Bersinergi-Untuk-Umkm-Indonesia.

Badan Pusat Statistik. (2025, February 5). Ekonomi Indonesia Tahun 2024 Tumbuh 5,03 Persen (C-to-C). Ekonomi Indonesia Triwulan IV-2024 Tumbuh 5,02 Persen (Y-on-Y). Ekonomi Indonesia Triwulan IV-2024 Tumbuh 0,53 Persen (Q-to-Q). Https://Www.Bps.Go.Id/Id/Pressrelease/2025/02/05/2408/Ekonomi-Indonesia-Tahun-2024-Tumbuh-5-03-Persen--c-to-c---Ekonomi-Indonesia-Triwulan-Iv-2024-Tumbuh-5-02-Persen--y-on-y---Ekonomi-Indonesia-Triwulan-Iv-2024-Tumbuh-0-53-Persen--q-to-q--.Html.

Bai, B., & Guo, Z. (2022). Understanding Users’ Continuance Usage Behavior Towards Digital Health Information System Driven by the Digital Revolution Under COVID-19 Context: An Extended UTAUT Model. Psychology Research and Behavior Management, 15, 2831–2842. https://doi.org/10.2147/PRBM.S364275.

Bank Indonesia. (2013). UMKM. Https://Www.Bi.Go.Id/Id/Umkm/Siapik/Pages/Default.Aspx.

Bank Indonesia. (2023, June 7). Bank Indonesia Bersinergi dengan Perguruan Tinggi Dorong Perluasan Literasi Keuangan UMKM Melalui SIAPIK. Https://Www.Bi.Go.Id/Id/Publikasi/Ruang-Media/News-Release/Pages/Sp_2515123.Aspx.

Batucan, G. B., Gonzales, G. G., Balbuena, M. G., Pasaol, K. R. B., Seno, D. N., & Gonzales, R. R. (2022). An Extended UTAUT Model to Explain Factors Affecting Online Learning System Amidst COVID-19 Pandemic: The Case of a Developing Economy. Frontiers in Artificial Intelligence, 5(768831), 1–13. https://doi.org/10.3389/frai.2022.768831.

Cao, J., Feng, H., Lim, Y., Kodama, K., & Zhang, S. (2024). How Social Influence Promotes the Adoption of Mobile Health among Young Adults in China: A Systematic Analysis of Trust, Health Consciousness, and User Experience. Behavioral Sciences, 14(6), 1–15. https://doi.org/10.3390/bs14060498.

Chao, C. M. (2019). Factors Determining the Behavioral Intention to Use Mobile Learning: An Application and Extension of the UTAUT Model. Frontiers in Psychology, 10(JULY), 1–14. https://doi.org/10.3389/fpsyg.2019.01652.

Chen, J. H., Ha, N. T. T., Tai, H. W., & Chang, C. A. (2020). The Willingness to Adopt the Internet of Things (IoT) Conception in Taiwan’s Construction Industry. Journal of Civil Engineering and Management, 26(6), 534–550. https://doi.org/10.3846/jcem.2020.12639.

Cokins, G., Oncioiu, I., Türkes, M. C., Topor, D. I., Capusneanu, S., Pastiu, C. A., Deliu, D., & Solovastru, A. N. (2020). Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability (Switzerland), 12(15), 1–17. https://doi.org/10.3390/su12156127.

Devi, N. L. P. I. S., & Ariyanto, D. (2024). Acceptance and Use of Regional Government Information Systems Using the UTAUT2 Model. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 8(1), 8–16. https://doi.org/10.23887/jppsh.v8i1.80961.

Diskop UKM Jatim. (2024, May 31). Coaching Clinic Penyusunan Laporan Keuangan Sederhana untuk Membentuk Pelaku UKM yang Bankable. Https://Diskopukm.Jatimprov.Go.Id/Berita/Coaching-Clinic-Penyusunan-Laporan-Keuangan-Sederhana-Untuk-Membentuk-Pelaku-Ukm-Yang-Bankable.

Elshaer, I. A., Hasanein, A. M., & Sobaih, A. E. E. (2024). The Moderating Effects of Gender and Study Discipline in the Relationship between University Students’ Acceptance and Use of ChatGPT. European Journal of Investigation in Health, Psychology and Education, 14(7), 1981–1995. https://doi.org/10.3390/ejihpe14070132.

Endit, N. P. I. (2022, August 15). Inilah Aplikasi-Aplikasi Akuntansi yang Membantu UMKM. Https://Ukmindonesia.Id/Baca-Deskripsi-Posts/Inilah-Aplikasiaplikasi-Akuntansi-Yang-Membantu-Umkm.

Erdoğan, G. (2023). Determinants of Adoption of Mobile Games: Extending UTAUT2 with Trust and Reward. Uludağ Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi, 24(45), 505–520. https://doi.org/10.21550/sosbilder.1248688.

Faradila, A., Sianturi, R. S., & Kurnianingtyas, D. (2024). Analisis Faktor-Faktor yang Memengaruhi Niat Penggunaan Sistem Pembayaran Digital. JUTISI: Jurnal Ilmiah Teknik Informatika Dan Sistem Informasi, 2, 1183–1195. https://doi.org/10.35889/jutisi.v13i2.2096.

Firdaus, M. I., Utama, C. A., Gayatri, G., & Rofianto, W. (2025). Co-Creation Experience of Indonesian Gen Z in Mobile Commerce. Jurnal Manajemen, 29(1), 131–156. https://doi.org/10.24912/jm.v29i1.2424.

Fitriani, F., Ridjal, S., & Sumail, L. O. (2022). Dapatkah Literasi Keuangan dan Pemahaman Akuntansi Menghasilkan Kualitas Laporan Keuangan Puskemas? Jurnal Ekonomi, 27(2), 261–278. https://doi.org/10.24912/je.v27i2.1068.

Gadabu, A., Sunguh, K., Arkorful, V. E., Uddin, M. M., & Lukman, S. (2019). Examining Trust as a Key Determinant of eHealth Adoption in Malawi. Research Square, 1–19. https://doi.org/10.21203/rs.2.17368/v1.

Gautam, V. (2023). Testing a Unified Model for Understanding Adoption of Technology in Classroom by Academicians. Asia Pacific Journal of Information Systems, 33(1), 123–152. https://doi.org/10.14329/apjis.2023.33.1.123.

Gupta, S., Bajaj, R., Das, B., Kumar, V., & Gupta, D. (2024). Gender as a Moderator to Students’ Behavioral Intention Toward Online Learning. International Journal of Educational Reform, 1–28. https://doi.org/10.1177/10567879241278969.

Ha, D., Şensoy, A., & Phung, A. (2023). Empowering Mobile Money Users: The Role of Financial Literacy and Trust in Vietnam. Borsa Istanbul Review, 23(6), 1367–1379. https://doi.org/10.1016/j.bir.2023.10.009.

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer. https://doi.org/10.1007/978-3-030-80519-7.

Hamadeh, A. H., Nouraldeen, R. M., & Mahboub, R. M. (2025). Auditors’ Intentions to Use Blockchain Technology: Do Trust in Technology, UTAUT Factors, and Age Matter? International Journal of Applied Economics, Finance and Accounting, 22(2), 53–66. https://doi.org/10.33094/ijaefa.v22i2.2300.

Hanif, Y., & Lallie, H. S. (2021). Security Factors on the Intention to Use Mobile Banking Applications in the UK Older Generation (55+). A Mixed-Method Study Using Modified UTAUT and MTAM - with Perceived Cyber Security, Risk, and Trust. Technology in Society, 67(101693), 11693–14. https://doi.org/10.1016/j.techsoc.2021.101693.

Hooda, A., Gupta, P., Jeyaraj, A., Giannakis, M., & Dwivedi, Y. K. (2022). The Effects of Trust on Behavioral Intention and Use Behavior Within E-Government Contexts. International Journal of Information Management, 67, 1–13. https://doi.org/10.1016/j.ijinfomgt.2022.102553.

Huang, H. C., Kung, Y. T., Huang, R. R., Mui, W. C., & Su, Y. C. (2025). Assessment of Physical Education Teachers’ Use of Distance Teaching Behavior under the Influence of the COVID-19 Pandemic. PeerJ, 13(1), 1–23. https://doi.org/10.7717/peerj.18743.

Ibrahim, M., & Islam, M. J. (2024). Hospitality 2.0: Applying the UTAUT Model to Understand Guest Perspectives on Personalised Technologies in Hotels. Research in Hospitality Management, 14(2), 171–185. https://doi.org/10.1080/22243534.2024.2398479.

Izkair, A. S., & Lakulu, M. M. (2021). Experience Moderator Effect on the Variables that Influence Intention to Use Mobile Learning. Bulletin of Electrical Engineering and Informatics, 10(5), 2875–2883. https://doi.org/10.11591/eei.v10i5.3109.

Ji-Xi, J. Ter, Salamzadeh, Y., & Teoh, A. P. (2021). Behavioral Intention to Use Cryptocurrency in Malaysia: an Empirical Study. The Bottom Line, 34(2), 170–197. https://doi.org/10.1108/BL-08-2020-0053.

Joshi, H. (2025). Integrating Trust and Satisfaction into the UTAUT Model to Predict Chatbot Adoption – A Comparison between Gen-Z and Millennials. International Journal of Information Management Data Insights, 5(1), 1–16. https://doi.org/10.1016/j.jjimei.2025.100332.

Jung, J.-H., Kwon, E., & Kim, D. H. (2020). Mobile Payment Service Usage: U.S. Consumers’ Motivations and Intentions. Computers in Human Behavior Reports, 1, 1–7. https://doi.org/10.1016/j.chbr.2020.100008.

Kabakus, A. K., Bahcekapili, E., & Ayaz, A. (2023). The Effect of Digital Literacy on Technology Acceptance: An Evaluation on Administrative Staff in Higher Education. Journal of Information Science, 1–12. https://doi.org/10.1177/01655515231160028.

Kemenkopukm. (2021, October 31). SIAPIK, Complete and Free SME Financial Recording Application from Bank Indonesia. Https://Smesta.Kemenkopukm.Go.Id/News/Si-Apik-Aplikasi-Pencatatan-Keuangan-Ukm-Lengkap-Dan-Gratis-Dari-Bank-Indonesia.

Khadijah, & Putri, I. S. (2019). Analisis Penerapan Model UTAUT terhadap Minat Perilaku Pemanfaatan dan Penggunaan Internet Banking. ProBank: Jurnal Ekonomi Dan Perbankan, 4(2), 230–232. https://doi.org/10.36587/probank.v4i2.512.

Khalil, A. B., & Nafti, O. (2020). Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen. International Journal of Accounting and Financial Reporting, 10(2), 1–23. https://doi.org/10.5296/ijafr.v10i2.16692.

Kholid, M. N., Alvian, S., & Tumewang, Y. K. (2020). Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia. Journal of Accounting and Strategic Finance, 3(1), 52–70. https://doi.org/10.33005/jasf.v3i1.74.

Kim, Y., Blazquez, V., & Oh, T. (2024). Determinants of Generative AI System Adoption and Usage Behavior in Korean Companies: Applying the UTAUT Model. Behavioral Sciences, 14(11), 1–23. https://doi.org/10.3390/bs14111035.

Kominfo. (2018, May). Lamikro, Aplikasi Laporan Keuangan Sederhana untuk Usaha Mikro. Https://Www.Kominfo.Go.Id/Content/Detail/13065/Lamikro-Aplikasi-Laporan-Keuangan-Sederhana-Untuk-Usaha-Mikro/0/Artikel_gpr.

Kominfo Jatim. (2024, June 4). Jatim Penyumbang Perekonomian Terbesar Kedua di Pulau Jawa. Https://Kominfo.Jatimprov.Go.Id/Berita/Jatim-Penyumbang-Perekonomian-Terbesar-Kedua-Di-Pulau-Jawa.

Lee, J.-M., Lee, B., & Rha, J.-Y. (2019). Determinants of Mobile Payment Usage and the Moderating Effect of Gender: Extending the UTAUT Model with Privacy Risk. International Journal of Electronic Commerce Studies, 10(1), 43–64. https://doi.org/10.7903/ijecs.1644.

Lee, W. I., Fu, H. P., Mendoza, N., & Liu, T. Y. (2021). Determinants Impacting User Behavior towards Emergency Use Intentions of M-Health Services in Taiwan. Healthcare (Switzerland), 9(5), 1–21. https://doi.org/10.3390/healthcare9050535.

Liu, C.-H., Chen, Y. T., Kittikowit, S., Hongsuchon, T., & Chen, Y. J. (2022). Using Unified Theory of Acceptance and Use of Technology to Evaluate the Impact of a Mobile Payment App on the Shopping Intention and Usage Behavior of Middle-Aged Customers. Frontiers in Psychology, 13(830842), 1–11. https://doi.org/10.3389/fpsyg.2022.830842.

Liu, J. Y. W., Sorwar, G., Rahman, M. S., & Hoque, M. R. (2023). The Role of Trust and Habit in the Adoption of mHealth by Older Adults in Hong Kong: a Healthcare Technology Service Acceptance (HTSA) Model. BMC Geriatrics, 23(73), 1–17. https://doi.org/10.1186/s12877-023-03779-4.

malangkota.go.id. (2022, December 9). Literasi Keuangan Tertinggi se-Indonesia, Kota Malang Makin Maju. Https://Malangkota.Go.Id/2022/12/09/Literasi-Keuangan-Tertinggi-Se-Indonesia-Kota-Malang-Makin-Maju/.

Mansour, M. M. O. (2020). Acceptance of Mobile Banking in Islamic Banks: Integration of DeLone and McLean IS Model and Unified Theory of Acceptance and Use of Technology. Int. J. Business Excellence, 21(4), 564–584. https://doi.org/10.1504/IJBEX.2020.108552.

Marsidi, Ginting, H., & Supawanhar. (2022). Faktor-Faktor yang Mempengaruhi Perilaku Wajib Pajak Menggunakan E-filling dengan Pendekatan Metode UTAUT. Jurnal Ekombis Review - Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 1051–1066. https://doi.org/10.37676/ekombis.v10i2.

Mensah, I. K., & Khan, M. K. (2024). Unified Theory of Acceptance and Use of Technology (UTAUT) Model: Factors Influencing Mobile Banking Services’ Adoption in China. SAGE Open, 14(1), 1–18. https://doi.org/10.1177/21582440241234230.

Merhi, M., Hone, K., & Tarhini, A. (2019). A Cross-Cultural Study of the Intention to Use Mobile Banking between Lebanese and British Consumers: Extending UTAUT2 with Security, Privacy and Trust. Technology in Society, 59. https://doi.org/10.1016/j.techsoc.2019.101151.

Muhammad, I. N., Hariyono, & Wardani, R. (2023). Analisis Persepsi Penggunaan Sistem Registrasi Online pada Pasien Rawat Jalan RSUD Kota Madiun dengan Pendekatan UTAUT. Jurnal Manajemen Kesehatan Yayasan RS. Dr. Soetomo, 9(1), 114–124. https://doi.org/10.29241/JMK.V9I1.1398.

Musa, Z. K. C., Muhayiddin, M. N., Yusoff, M. N. H., Ismail, M. Y., & Muhamad, M. (2019). Intention to use cloud accounting system among SMEs in Malaysia: A conceptual framework of a modified unified theory of acceptance and use of technology (UTAUT) model. Research in World Economy, 10(2), 74–78. https://doi.org/10.5430/rwe.v10n2p74.

Nazmi, N., Azizah, S. N., Santoso, S. B., & Amir. (2024). Model UTAUT pada Perilaku Penggunaan Aplikasi Praktik Akuntansi. Jurnal Akademi Akuntansi, 7(1), 20–36. https://doi.org/10.22219/jaa.v7i1.30730.

Novianti, E., & Aligarh, F. (2025). MSME Adoption of Cloud Accounting : A TAM and UTAUT Perspective (E-ISSN: 3025-4086; Issue 1, pp. 442–463). Economics, Business, Innovation and Creativity (EBIC). https://doi.org/10.32493/ebic.v2i1.51050.

Nugraha, B., Nurhaeni, N., & Ikhsan, M. R. (2022). Analisis Penggunaan M-Attendance Student dengan Pendekatan TAM dan UTAUT. SMATIKA JURNAL, 12(01), 27–36. https://doi.org/10.32664/smatika.v12i01.657.

Nurhidayah, H. (2021). Mengenal SIAPIK, Aplikasi Pencatatan Laporan Keuangan. Https://Www.Pajak.Com/Komunitas/Opini-Pajak/Mengenal-Siapik-Aplikasi-Pencatatan-Laporan-Keuangan/.

OJK. (2022, November 24). Infografis Hasil Survei Nasional Literasi dan Inklusi Keuangan Tahun 2022. Https://Ojk.Go.Id/Id/Berita-Dan-Kegiatan/Info-Terkini/Pages/Infografis-Survei-Nasional-Literasi-Dan-Inklusi-Keuangan-Tahun-2022.Aspx.

Oktariyana, M. D., Ariyanto, D., & Ratnadi, N. M. D. (2019). Implementation of UTAUT and D&M Models for Success Assessment of Cashless System. Research Journal of Finance and Accounting, 10(12), 127–137. https://doi.org/10.7176/RJFA.

Palau-Saumell, R., Forgas-Coll, S., Sánchez-García, J., & Robres, E. (2019). User Acceptance of Mobile Apps for Restaurants: An Expanded and Extended UTAUT-2. Sustainability (Switzerland), 11(4), 1–24. https://doi.org/10.3390/su11041210.

Pan, M., & Gao, W. (2021). Determinants of the Behavioral Intention to Use a Mobile Nursing Application by Nurses in China. BMC Health Services Research, 21(1), 1–11. https://doi.org/10.1186/s12913-021-06244-3.

Patil, P., Tamilmani, K., Rana, N. P., & Raghavan, V. (2020). Understanding Consumer Adoption of Mobile Payment in India: Extending Meta-UTAUT Model with Personal Innovativeness, Anxiety, Trust, and Grievance Redressal. International Journal of Information Management, 54. https://doi.org/10.1016/j.ijinfomgt.2020.102144.

Piarna, R., & Fathurohman, F. (2019). Adopsi E-Commerce pada UMKM di Kota Subang Menggunakan Model UTAUT. Jurnal Ilmiah Ilmu Dan Teknologi Rekayasa, 2(1), 125–132. https://doi.org/10.31962/jiitr.v2i1.13.

Pratama, F. W., & Komariyah, E. F. (2023). Examining the Auditors’ Acceptance of Big Data Analytics Technology Platform: Evidence from Government Auditors in Indonesia. The Indonesian Journal of Accounting Research, 26(2), 273–302. https://doi.org/10.33312/ijar.714.

Pratiwi, N. P. D., Ariyanto, D., Putra, I. N. W. A., & Mimba, N. P. S. H. (2022). Penilaian Kesuksesan Penerapan Xero Accounting Software dengan Model UTAUT dan Delone & McLean. E-Jurnal Akuntansi, 32(2), 451–468. https://doi.org/10.24843/eja.2022.v32.i02.p13.

Purnomo, G. W. (2019). Pengujian UTAUT Model dalam Pemanfaatan Literasi Informasi Perpustakaan Perguruan Tinggi. Jurnal Ilmiah Administrasi Publik, 5(3), 277–284. https://doi.org/10.21776/ub.jiap.2019.005.03.3.

Rawashdeh, B. S., & Rawashdeh, A. (2021). Factors Influencing the Usage of XBRL Tools. Management Science Letters, 1345–1356. https://doi.org/10.5267/j.msl.2020.11.005.

Razi-ur-Rahim, M., Rabbani, M. R., Uddin, F., & Shaikh, Z. H. (2024). Adoption of UPI among Indian Users: Using Extended Meta-UTAUT Model. Digital Business, 4(2), 1–14. https://doi.org/10.1016/j.digbus.2024.100093.

Rita, R., & Fitria, M. H. (2021). Analisis Faktor-Faktor UTAUT dan Trust Terhadap Behavioral Intention Pengguna BNI Mobile Banking Pada Pekerja Migran Indonesia. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(2), 926–939. https://doi.org/10.36778/jesya.v4i2.453.

Saraswati, E., Kristianto, G. B., & Yuliarti, L. (2023). Sistem Informasi Akuntansi Menjadi Elemen Penting dalam Peningkatan Kinerja UMKM. Jurnal Abdimas Ekonomi Dan Bisnis, 3(1), 1–8. https://doi.org/10.31294/abdiekbis.v3i1.1667.

Sayekti, I. M. S. (2023, April 20). Akses Pembiayaan Digital BukuWarung Tingkatkan Transaksi Hingga 140%. Https://Pressrelease.Kontan.Co.Id/News/Akses-Pembiayaan-Digital-Bukuwarung-Tingkatkan-Transaksi-Hingga-140#:~:Text=Berdiri%20sejak%202019%2C%20BukuWarung%20telah,Juta%20pelaku%20UMKM%20di%20Indonesia.

Schmitz, A., Díaz-Martín, A. M., & Yagüe Guillén, M. J. (2022). Modifying UTAUT2 for a Cross-Country Comparison of Telemedicine Adoption. Computers in Human Behavior, 130, 1–11. https://doi.org/10.1016/j.chb.2022.107183.

Senshaw, D., & Twinomurinzi, H. (2021). The Moderating Effect of Gender on Adopting Government Innovations in Ethiopia. Proceedings of the 1st Virtual Conference on Implications of Information and Digital Technologies for Development, 734–751. https://doi.org/10.48550/arXiv.2108.09960.

Soares, L. S. D. C. D. D. (2022). Influence of Accounting Information System, User Intention of Accounting Information System, and Job Satisfaction on Employee Performance at Banco Nasional Comercio Timor Leste. Budapest Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 6782–6798. https://doi.org/10.33258/birci.v5i1.4404.

Susanty, A., Puspitasari, N. B., Siahaan, G. S., Setiawan, S., & Syafrudin, M. (2025). Factors Influencing the Intention of Textile and Garment SMEs to Adopt Digital Technologies and Its Impact on Performance. Scientific Reports, 15(1), 1–24. https://doi.org/10.1038/s41598-025-94625-7.

Tambunan, N. A. D. P. (2023). Analyzing Factors Influencing Accounting Application Adoption Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Model Among F&B MSMEs in West Java. Journal Integration of Management Studies, 1(1), 124–135. https://doi.org/10.58229/jims.v1i1.36.

Tang, K. L., Aik, N. C., & Choong, W. L. (2021). A Modified UTAUT in the Context of M-Payment Usage Intention in Malaysia. Journal of Applied Structural Equation Modeling, 5(1), 40–59. https://doi.org/10.47263/JASEM.5(1)05.

Terblanche, N., & Kidd, M. (2022). Adoption Factors and Moderating Effects of Age and Gender That Influence the Intention to Use a Non-Directive Reflective Coaching Chatbot. SAGE Open, 12(2), 1–16. https://doi.org/10.1177/21582440221096136.

Tomić, N., Kalinić, Z., & Todorović, V. (2023). Using the UTAUT Model to Analyze User Intention to Accept Electronic Payment Systems in Serbia. Portuguese Economic Journal, 22(2), 251–270. https://doi.org/10.1007/s10258-022-00210-5.

Wang, H., Tao, D., Yu, N., & Qu, X. (2020). Understanding Consumer Acceptance of Healthcare Wearable Devices: An Integrated Model of UTAUT and TTF. International Journal of Medical Informatics, 139, 1–10. https://doi.org/10.1016/j.ijmedinf.2020.104156.

Wardani, N. G. A. P., & Effendy, L. (2023). Analisis Faktor-faktor yang Memengaruhi Minat UMKM di Kota Mataram dalam Menggunakan Software Akuntansi. Jurnal Riset Mahasiswa Akuntansi (RISMA), 3(4), 17–39. https://doi.org/10.29303/risma.v3i4.904.

Wei, M. F., Luh, Y. H., Huang, Y. H., & Chang, Y. C. (2021). Young Generation’s Mobile Payment Adoption Behavior: Analysis Based on an Extended UTAUT Model. Journal of Theoretical and Applied Electronic Commerce Research, 16(4), 618–637. https://doi.org/10.3390/jtaer16040037.

Weli, D. S. (2024). Adoption and Usage Continuity Model of Accounting Mobile Application for MSMEs. Journal of Accounting, Entrepreneurship, and Financial Technology, 5(2), 119–138. https://doi.org/10.37715/jaef.v5i2.4655.

Wijayanti, R. I. (2022, April 9). Praktis, Ini 10 Aplikasi Akuntansi Android Sederhana untuk Bisnis Pemula. Https://Www.Idxchannel.Com/Milenomic/Praktis-Ini-10-Aplikasi-Akuntansi-Android-Sederhana-Untuk-Bisnis-Pemula/3.

Yu, C. W., Chao, C. M., Chang, C. F., Chen, R. J., Chen, P. C., & Liu, Y. X. (2021). Exploring Behavioral Intention to Use a Mobile Health Education Website: An Extension of the UTAUT 2 Model. SAGE Open, 11(4), 1–12. https://doi.org/10.1177/21582440211055721.

Yu, S., & Chen, T. (2024). Understanding Older Adults’ Acceptance of Chatbots in Healthcare Delivery: An Extended UTAUT Model. Frontiers in Public Health, 12(1435329), 1–17. https://doi.org/10.3389/fpubh.2024.1435329.