Analisis Penerimaan Sistem Akuntansi Pada Usaha Mikro Retail Food And Beverages Menggunakan Pendekatan UTAUT 2

Haq, Muhammad Dliaul (2025) Analisis Penerimaan Sistem Akuntansi Pada Usaha Mikro Retail Food And Beverages Menggunakan Pendekatan UTAUT 2. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Perkembangan teknologi yang mempermudah sekaligus mendorong adanya revolusi industri 4.0 terjadi termasuk pada sektor bisnis terutama UMKM (Usaha Mikro,Kecil, Menengah) namun penerapan di Indonesia masih minim tercatat sebanyak 80% masih menggunakan sistem yang manual untuk melakukan pencatatan akuntansi di UMKM-nya. Dominasi daerah yang sudah menggunakan Sistem Informasi Akuntansi (SIA) pada bisnisnya adalah Jawa dan Sumatera. Hal tersebut melatar belakangi penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi dalam menggunakan Sistem Informasi Akuntansi (SIA) pada UMKM retail terutama skala mikro dengan menggunakan model Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) dengan tambahan variabel Trust dan moderasi Revenue dan Structural Equation Modelling – Partial Least Square (SEM-PLS) sebagai metode untuk menganalisis dan merumuskan rekomendasi Sistem Informasi Akuntansi (SIA) yang tepat sesuai skala bisnisnya dengan menggunakan metode Item Based-Collaborative Filtering. Dalam penelitian ini data yang digunakan sebanyak 456 respoden yang dianalisis dan menguji hipotesis penelitian sebanyak 37 hipotesis yang terdiri dari 11 hipotesis variabel konstruk utama dan 26 hipotesis variabel moderasi umur (Age), jenis kelamin (Gender), pengalaman penggunaan (Experience), dan omset (Revenue). Hasil penelitian ini menunjukan untuk analisis faktor menggunakan model Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) bahwa 9 hipotesis utama yang dijabarkan lebih rinci menjadi 37 hipotesis yang diuji didapatkan hasil berupa 11 hipotesis diterima lalu 26 hipotesis ditolak. Untuk konstruk utama yang mempengaruhi signifikan terhadap Behavioral Intention adalah Effort Expectancy, Facilitating Condition, Hedonic Motivation, Habit, dan Trust. Lalu semua variabel memiliki pengaruh signifikan terhadap Use Behavior yaitu variabel Habit, Trust, dan Behavioral Intention. Hasil penelitian untuk memberikan rekomendasi Sistem Informasi Akuntansi (SIA) untuk usaha mikro adalah Microsoft Excel untuk kategori Revenue manapun dengan berdasarkan metode Item Based – Collaborative Filtering.
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Technological advancements that drive and support the 4.0 Industrial Revolution have also impacted the business sector, including Micro, Small, and Medium Enterprises (MSMEs). However, the adoption of these technologies, particularly Accounting Information Systems (AIS), among MSMEs in Indonesia remains limited. Approximately 80% of MSMEs continue to rely on manual systems for their accounting records. The regions with the highest adoption of AIS are predominantly Java and Sumatra. This research aims to analyze the factors that influence the adoption and use of AIS among retail MSMEs especially at the micro-enterprise level using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework, with the inclusion of Trust as an additional construct and Revenue as a moderating variable. The research employs Structural Equation Modeling - Partial Least Squares (SEM-PLS) for data analysis and further formulates recommendations for suitable AIS based on the scale of the enterprise using the Item-Based Collaborative Filtering method.The research draws on data from 456 respondents, testing 37 hypotheses derived from the research model. These include 11 hypotheses related to the main constructs and 26 hypotheses involving moderating variables, namely age, gender, experience, and revenue. The results indicate that, of the 37 hypotheses tested, 11 are supported while 26 are not. The main constructs found to have a significant effect on Behavioral Intention to use AIS include Effort Expectancy, Facilitating Conditions, Hedonic Motivation, Habit, and Trust. Furthermore, Habit, Trust, and Behavioral Intention are shown to significantly influence Use Behavior. Based on the analysis using the Item-Based Collaborative Filtering method, the study recommends Microsoft Excel as the most appropriate AIS for micro-enterprises, regardless of revenue category.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Accounting System; Economic Productivity; Item Based Collaborative Filtering; Retail; SMEs; SEM-PLS; UTAUT2
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD1393.25 Business enterprises H Social Sciences > HD Industries. Land use. Labor > HD30.213 Management information systems. Dashboards. Enterprise resource planning.
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Muhammad Dliaul Haq
Date Deposited:	11 Jul 2025 08:37
Last Modified:	11 Jul 2025 08:37
URI:	http://repository.its.ac.id/id/eprint/119527

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