Behavior of Using Accounting Software among Micro, Small and Medium Enterprises in Padang

DOI

10.2991/978-94-6463-839-4_11How to use a DOI?

Keywords

MSMEs; Accounting Software; UTAUT

Abstract

This study examines how performance expectations, effort expectations, social influences, and facilitating conditions affect the intention to use accounting software among micro, small, and medium enterprises (MSMEs) in Padang. The research focuses on MSMEs that have used accounting software for at least three months. A sample of 95 nnSMEs was selected using purposive and non-probabilistic sampling, with data collected through psychological questionnaires and Google Forms. Data analysis was conducted using Smart PLS version 4, applying outer model analysis, inner model evaluation, and hypothesis testing. The findings indicate that performance expectations, effort expectations, and facilitating conditions positively and significantly impact MSME’s intention to use accounting software. In contrast, social influence negatively affects adoption decisions. The study specifically analyzed MSMEs that use accounting software to record cash transactions, manage inventory, and prepare profit and loss statements, aiming to assess financial reporting quality and the role of financial technology in Padang’s business sector. The study included 19 question items distributed in both physical and digital formats to business owners across 10 out of 11 sub-districts in Padang. Most respondents (80%) operate in the retail and culinary industries, limiting the study’s ability to provide a comprehensive view of accounting software adoption across all business sectors in Padang. These findings highlight the importance of performance-related factors in technology adoption while acknowledging the role of social dynamics in influencing MSME’s decision-making.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Anisa Maisko
AU  - Henri Agustin
AU  - Sany Dwita
PY  - 2025
DA  - 2025/09/16
TI  - Behavior of Using Accounting Software among Micro, Small and Medium Enterprises in Padang
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 107
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_11
DO  - 10.2991/978-94-6463-839-4_11
ID  - Maisko2025
ER  -