Does Perception Affect MSME Accounting Standards Acceptance? A Technology Acceptance Model Analysis
DOI:
https://doi.org/10.55606/ijemr.v5i2.831Keywords:
Accounting Standards, Financial Reporting Knowledge, Perception, Perceived Usefulness, Technology Acceptance ModelAbstract
This study aims to analyze the effect of perceived usefulness and perceived ease of use on the acceptance of MSMEs’ accounting standards (SAK EMKM) using the Technology Acceptance Model (TAM). The research involved 42 MSMEs in Caringin District, with data collected through questionnaires based on key TAM constructs, including perceived ease of use, perceived usefulness, attitude, and intention to use. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that perceived ease of use has a significant influence on both attitude and intention to adopt SAK EMKM, suggesting that simpler systems encourage greater acceptance among MSME actors. Meanwhile, perceived usefulness affects adoption indirectly through its relationship with financial reporting knowledge, highlighting the role of understanding in technology acceptance. These results emphasize the importance of providing practical guidance, training, and accessible information media to support MSMEs in implementing SAK EMKM effectively and sustainably.
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