Wijaya, I Nyoman Agus and Lingga, Ita Salsalina and Debbianita, Debbianita and Maria, Maria (2021) Analyze Factors that Affect Entrepreneurs of Micro, Small, Medium Enterprises Intention to Use Accounting Information Systems Based on Flow Theory. Accounting Research Journal of Sutaatmadja (ACCRUALS), 5 (1). pp. 54-62. ISSN 2615-0409
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Abstract
This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.
| Item Type: | Article | ||||||||||||||||||||
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| Uncontrolled Keywords: | theory of flow, behavioral intention to use, accounting information systems, actual usage. | ||||||||||||||||||||
| Subjects: | H Social Sciences > HG Finance | ||||||||||||||||||||
| Depositing User: | Perpustakaan Maranatha | ||||||||||||||||||||
| Date Deposited: | 06 Jun 2025 15:54 | ||||||||||||||||||||
| Last Modified: | 06 Jun 2025 15:54 | ||||||||||||||||||||
| URI: | http://repository.maranatha.edu/id/eprint/34609 |
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