FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN APLIKASI PENCATATAN AKUNTANSI BERBASIS ANDROID PADA UMKM SURABAYA

Abstract

The recording of financial statements is an important aspect of business activity. Various applications can ease UMKM practitioners, especially in making their business financial statements. Therefore, this research aimed to examine the effect of four indicators of the Unified Theory of Acceptance and Use of Technology (UTAUT) i.e., performance expectations, business expectations, social factors, and the conditions of the facility on the intention to use an Android-based accounting recording application for UMKM Surabaya. The research was quantitative. Furthermore, the population was all UMKM who were active in its business activities and listed on the Cooperative service and UMKM, with the samples of 100 respondents taken by purposive sampling technique. Moreover, the respondents were the owner or managers at UMKM which divided into 3 UMKM groups, namely were services of 16 people, trade of 80 people, and industry of 4 people. Additionally, the data were primary and secondary. The instruments in the data collection technique used survey for primary data, and library research for secondary data. In addition, the data analysis technique used multiple regression with SPSS. The result showed that performance expectations, business expectations, social factors, and facility conditions had a significantly positive effect on the intention to use an Android-based accounting recording application for UMKM Surabaya.