scholarly journals Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 52-70
Author(s):  
Muamar Nur Kholid ◽  
Shani Alvian ◽  
Yunice Karina Tumewang

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app.  The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.

Tourism research identified that the risk element has a significant impact on tourist intention to travel and tourist destination choice criteria. The connection between domestic tourists perceived risk and revisit intention has not been widely explored mainly in Malaysia context, but the existing studies suggest a close connection among them.This study aims to examine the affect tourist perceived risk toward their revisit intention to visit tourist destination in Malaysia. A total of 384 sample valid responses were obtained.The sampling method for domestic tourist was convenience sampling method. Data collection instrument was a questionnaire which adapting the self-administered questionnaire distributionThe Partial Least Square Structural Equation Model (SEM-PLS) was used to analyze the information. A Partial Least Square findings verified model fitness in the population studied. Similarly, the results of the path analysis found that the intention of visiting tourist destination in Malaysia was affected by physical and financial risk.


Author(s):  
Izzatul Jannah ◽  
Muamar Nur Kholid

This research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis.


2018 ◽  
Vol 21 (1) ◽  
pp. 30
Author(s):  
Arini Sulistyowati

The contribution of Small and Medium Enterprises (SMEs) to economic growth makes the performance of SMEs need to be improved, but in creating the optimal performance it needs a competitive advantage that must be owned by every SME. The competitive advantage can be influenced by several factors. This research was conducted with the aim to analyze the influence of entrepreneurial leadership and innovation capacity toward competitive advantage on SMEs of the Trade Service Department of Surabaya City. This study uses a quantitative approach. Data collection was done by distributing questionnaires. Data analysis technique used is analysis of The Structural Equation Model (SEM) with Partial Least Square (PLS) program. The results of this study found that entrepreneurial leadership and innovation capacity have a significant effect on competitive advantage on SMEs of the Department of Commerce Surabaya City. Keywords: Entrepreneurial Leadership, Innovation Capacity, Competitive Advantage


2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Dian Kusumaningrum ◽  
Dewi Savitri Saraswati ◽  
Seprianus Seprianus

<p>The economy is shifting into the digital economy and to overcome it, the banking industry competes through innovation and digital strategy. Smartphone-based mobile banking is the key component of the digital strategy with 70% of the banks agree to focus their strategy on mass customer segment (PWC, 2017).</p><p>The purposes of the study are to identify the predicting factors influencing the intention to use mobile banking and empirically validate a model explaining the behavioral intention to use it, especially on the Bottom of Pyramid (BOP) segment. The model used was Structural Equation Model (SEM) based on Partial Least Square (PLS). The data used for developing the model was based on a survey to 100 BOP households.</p><p>The results of this study show that the variables that have the highest significant effect on BOP’s customer intention to use mobile banking are involuntary barriers, followed by perceived risk, and attitude. This result can be further used by researchers and mobile banking providers to evaluate the existing mobile banking services to improve its contribution in providing better market penetration and more appropriate financial services for BOP and ultimately financial inclusion in Indonesia.</p>Keywords: <em>Mobile Banking, Intention, Structural Equation Model</em>


2019 ◽  
Vol 6 (1) ◽  
pp. 49-55
Author(s):  
YAKUBU SALISU ◽  
Sani Mohammed

How to develop and enhance the effectiveness of external flow of knowledge and information to improve invention and performance of small and medium enterprises (SMEs) has becomes crucial to both researchers and managers. This study was designed to purposely examine empirically the influence of the absorptive capacity on the relationship of organizational learning capability and SMEs performance. A total of 206 valid questionnaires obtained from personal administration of the survey instrument on SMEs manager in Kano state Nigeria. Partial Least Square Structural Equation Model (PLS-SEM). The result of the study indicates that learning capability significantly and positively relates to SMEs firms performance, equally learning capability positively relates with absorptive capacity. The study further established significant positive relationship between absorptive capacity and SMEs performance. Similarly, absorptive capacity mediates the relationship between learning capability and SMEs performance. The study conclude that experimentation, risk taking, external interaction, dialogue and participatory decision making influences SMEs knowledge acquisition, assimilation, transformation and application for better performance.


2021 ◽  
Vol 10 (2) ◽  
pp. 214-227
Author(s):  
Afrida Putritama

Abstrak: Manfaat dan risiko yang mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler. Tujuan penelitian ini adalah menemukan bagaimana manfaat persepsian dan risiko persepsian mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler dengan mendasarkan kepada Theory of Reasoned Action (TRA). Pengumpulan data penelitian ini menggunakan kuesioner dengan metode purposive sampling dengan jumlah sampel sebanyak 104 responden. Pengujian hipotesis menggunakan Structural Equation Model (SEM) dengan alat ukur Partial Least Square (PLS). Penelitian ini menemukan bahwa manfaat persepsian lebih kuat dibandingkan risiko persepsian dalam mempengaruhi kelanjutan niat penggunaan Fintech pembayaran seluler. Faktor terkuat yang mempengaruhi manfaat persepsian adalah kenyamanan. Transaksi seamless dan manfaat ekonomi memiliki pengaruh positif namun tidak signifikan terhadap manfaat persepsian. Faktor terkuat yang mempengaruhi risiko persepsian adalah risiko keuangan. Faktor terkuat kedua yang mempengaruhi risiko persepsian adalah risiko hukum. Risiko keamanan dan risiko operasional memiliki pengaruh positif tidak signifikan terhadap risiko persepsian.Kata kunci: Fintech pembayaran seluler, manfaat persepsian, risiko persepsianAbstract: Benefits and risks that affect the continued use of mobile payments Fintech. The purpose of this research is to find out how the perceived benefit and perceived risks affect the continuation of the intention to use Fintech mobile payments based on the Theory of Reasoned Action (TRA). Research data collection using a questionnaire with a purposive sampling method with a total sample of 104 respondents. Hypothesis testing uses the Structural Equation Model (SEM) with the Partial Least Square (PLS) measuring instrument. This study found that the perceived benefit is stronger than the perceived risk in influencing the continuation of the intention to use mobile payment Fintech.  The strongest factor affecting the perceived benefit is convenience. Seamless transactions and economic benefits have a positive but insignificant effect on perceived benefits. The strongest factor affecting perceived risk is financial risk. The second strongest factor affecting perceived risk is legal risk. Security risk and operational risk have an insignificant positive effect on perceived risk.Keywords: Fintech mobile payments, perceived benefits, perceived risks


2018 ◽  
Vol 9 (03) ◽  
pp. 20544-20552
Author(s):  
Ni Putu Rista Kusumadewi ◽  
I Nengah Sudja ◽  
I Wayan Sujana

This study aims to examine and analyze the relationship between leadership style, work environment, job satisfaction and employee performance. This research was conducted at PT. Khrisna Multi Lintas Cemerlang with the research population were all employees who work in the company. All data obtained from questionnaires were suitable for use, then were analyzed by using structural equation model based on variant analysis which is known as Partial Least Square (PLS). The result of this research shows that the leadership style has positive and significant effect on employee performance, the work environment has positive and significant effect on employee performance, the leadership style has positive and significant effect on job satisfaction, the work environment has positive and significant effect on job satisfaction and job satisfaction has positive and significant on employee performance. The implication of this research was that the leadership needs to give freedom to subordinate to express their opinions, the workplace air temperature was well regulated, the work that was charged according to the ability and expertise, always guided by the company standard in carrying out each task and the employee has high knowledge in solving problem


2018 ◽  
Vol 9 (08) ◽  
pp. 20959-20973
Author(s):  
Benediktus Ignasius Tani Raka ◽  
Anik Yuesti ◽  
Nengah Landra

This study aims is to test and analyze the influence of motivation on employee performance mediated by job satisfaction. This research was conducted at PT Smailing Tour Denpasar with population and research sample of all permanent employees that is 90 people. All data obtained from the kuisoner distribution is feasible to be used, then analyzed using a variance based structural equation model known as Partial Least Square (PLS) analysis. The result of the research shows that (1) the motivation has positive and significant effect on the employee's performance, (2) the motivation has positive and significant effect on the job satisfaction, (3) the job satisfaction has positive and significant effect to the employee's performance; (4) the motivation has positive and significant effect on employee performance through job satisfaction. The implication of this research is that motivation can be improved by taking into account the need for workplace environment to improve employee performance, job satisfaction can be improved by paying attention to the work itself in order to increase employee performance. Employee performance can be improved by taking into account the effectiveness of employees.


2019 ◽  
Vol 3 (2) ◽  
pp. 9
Author(s):  
Fery Setiawan

Penelitian ini membahas tentang faktor kontekstual dalam pengaruhnya pada intensi kewirausahaan mahasiswa. Objek penelitian ini adalah mahasiswa program studi S1 Manajemen Universitas Muhammadiyah Ponorogo yang telah mengikuti kegiatan BOSS, Business Orientation at Super Suro, yakni kegiatan kompetisi berwirausaha yang diadakan untuk mengasah mental entrepreneurship mahasiswa. Penelitian ini dilakukan untuk mengetahui intensi berwirausaha mahasiswa peserta BOSS, sehingga diperoleh informasi yang berguna bagi evaluasi dan penentuan strategi pelaksanaan BOSS selanjutnya. Faktor kontekstual dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi intensi kewirausahaan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah mahasiswa peserta BOSS pada tahun 2019. Pengolahan data dalam penelitian ini menggunakan aplikasi program Structural Equation Model (SEM)  Partial Least Square (Smart PLS). Hasil penelitian diketahui bahwa faktor kontekstual berpengaruh positif terhadap intensi kewirausahaan mahasiswa BOSS.Kata kunci: kewirausahaan, faktor kontekstual, intensi  


Author(s):  
Rana A. Saeed Al-Maroof ◽  
Mostafa Al-Emran

Google classroom can work in unidirectional process as it can serve the teachers’ strategies and styles on one hand and students’ perception, understanding, and effective participation in different classroom skills on the other hand. The ac-ceptance of Google classroom is affected by different factors. Some of them are still not clearly specified and discussed in previous research; therefore, they need further investigation. Based on the previous assumption, this study is an attempt to examine the factors that affect the students’ acceptance of Google classroom at Al Buraimi University College (BUC) in Oman. The Technology Acceptance Model (TAM) was adopted to formulate the hypotheses of the current study. The data was collected through an online questionnaire with 337 respondents. The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The results of the study prove that both the perceived ease of use (PEOU) and perceived usefulness (PU) positively influence the behavioral intention, which in turn influence the actual usage of Google classrooms. This study helps the decision makers of the higher educational institutions to have a better understanding of the effectiveness of us-ing Google classroom by their students. It is assumed that it helps in measuring the level of students’ acceptance to the previously mentioned technology.


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