Penggunaan Aplikasi Akuntansi Berbasis Mobile Pada UMKM di Sidoarjo

Abstract

Technological developments in accounting have led to the emergence of many accounting software with various models. Starting from accounting software in the form of simple accounting records, to software that is able to provide graphic images of financial and sales transactions. The mobile-based accounting information system application makes it easier for business actors to do business bookkeeping so that MSMEs can find out and analyze their business performance. The purpose of this study was to determine the effect of accounting knowledge, mobile self-efficacy, and perceived usefulness on the use of mobile-based accounting applications. This type of research is quantitative research. The population of this research is 73 UMKM players in Sidoarjo Regency. The sampling method in this study was purposive sampling with a total sample size of 40 respondents. The type of data in this study is primary data resulting from questionnaires distributed via an online form. Methods of data analysis using PLS (Partial Least Square). The results of this study are accounting knowledge, mobile self-efficacy, and perceived usefulness have a significant (positive) effect on the use of mobile-based accounting applications at MSMEs in Sidoarjo.