Pengaruh Performance Expectancy, Effort Expectancy, Social Influence, dan Facilitating Conditions terhadap Behavioral Intention to Use Accounting Information System pada UMKM Kota Banda Aceh

Abstract

This study aims to measure the effect of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Behavioral Intention to use Accounting Information System in Micro, Small and Medium Enterprises in Banda Aceh City. The Unified Theory of Acceptance and Use of Technology (UTAUT) model is used as a theoretical framework in this study. This type of research is survei research with the research method used is Structural Equation Modeling (SEM) with Lisrel 8.0. Data were obtained through questionnaires distributed to 100 MSME players in Banda Aceh. The results showed that effort expectancy, social influence and facilitating conditions had a positive and significant effect on behavioral intention to use accounting information systems by MSMEs. However, performance expectancy has no effect on behavioral intention to use accounting information systems by MSMEs. This research provides valuable insights for Micro, Small and Medium Business owners in Banda Aceh City to increase the acceptance and use of accounting information systems in an effort to increase business efficiency and competitiveness.