Accounting knowledge: Does it strengthen application acceptability in BUMDes financial reporting in Pemalang Regency?
Ratieh Widhiastuti & Fadilla Julia Rossa
Abstract
This study aims to analyze the use of Excel macro applications by Village-owned enterprise/Badan Usaha Milik Desa (BUMDes) managers in Pemalang Regency based on the TAM theory by adding accounting knowledge variables as mediation. This study uses a quantitative approach. The study population was 126 BUMDes managers. The data collection technique used a questionnaire. The data analysis technique used descriptive statistics and path analysis. The results of the descriptive analysis showed that the behavioral intention and accounting knowledge variables were in the high category, the perceived usefulness variable was in the helpful category, the perceived ease of use variable was in the easy category, and the attitude of use variable was in the good category. The results showed that perceived usefulness, perceived ease of use, and attitude of use positively affected behavioral intention. Perceived usefulness and perceived ease of use positively affected the attitude of use. Attitude of use did not mediate the effect of perceived usefulness on behavioral intention, but mediated the impact of perceived ease of use on behavioral intention. Surprisingly, results found that accounting knowledge increasingly weakens the attitude of BUMDes managers to use the Excel Macro application. Different business characteristics cause BUMDes' financial managers with an accounting background to not immediately accept new applications for preparing financial reports. Based on the results obtained, the study suggests that the Community and Village Empowerment Service of Pemalang Regency promotes socialization to increase BUMDes managers' intention to understand the ease and benefits of the Excel macro application and increasingly more active in providing training on the use of applications.
Keywords
competencies, attitude of use, behavioral intention, perceived ease of use, perceived usefulness, TAM Theory
Author information & Contribution
Ratieh Widhiastuti. Corresponding author. Accounting Education Department, Universitas Negeri Semarang, Semarang, Central Java, Indonesia. Email: ratieh.widhiastuti@mail.unnes.ac.id
Fadilla Julia Rossa. Accounting Education Department, Universitas Negeri Semarang, Semarang, Central Java, Indonesia. Email: fadillajulia11@gmail.com
"All authors equally contributed to the conception, design, preparation, data gathering and analysis, and writing of the manuscript. All authors read and approved of the final manuscript."
Disclosure statement
No potential conflict of interest was reported by the author(s).
Funding
This work was not supported by any funding.
Institutional Review Board Statement
This study was conducted in accordance with the ethical guidelines set by Universitas Negeri Semarang. The conduct of this study has been approved and given relative clearance(s) by the Institute of Research and Community Service Universitas Negeri Semarang.
AI Declaration
AI tools were not used in writing this paper.
Notes
Acknowledgement
References
Alviola, S., Yusuf, F., & Andhini, L. (2023). The influence of internal control systems, human resource competence, and use of information technology on the quality of financial reports. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, 3(5), 1802–1811. https://doi.org/10.54443/ijebas.v3i5.1220
Andhika, Y. H., & Damayanti, T. W. (2017). Niat melakukan pencatatan akuntansi pada usaha kecil menengah: Pengetahuan akuntansi ataukah herding? Jurnal Ekonomi dan Bisnis, 20(2), 331–346. https://doi.org/10.24914/jeb.v20i2.664
Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037//0022-3514.51.6.1173
Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon, J. R. (2017). Employee quality and financial reporting outcomes. Journal of Accounting and Economics, 64(1), 123–149. https://doi.org/10.1016/j.jacceco.2017.06.003
Chang, M. (2020). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. World Scientific Research Journal, 6(4), 106–121. https://doi.org/10.6911/WSRJ.202004_6(4).0010
Christanty, L., Nugroho, W. S., Nurcahyono, N., & Maharani, B. (2023). Accounting information systems and financial literacy impact on SMEs’ performance. Maksimum, 13(1), 59. https://doi.org/10.26714/mki.13.1.2023.66-75
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 318–340. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
Dirgantara, R. R. (2022). Investigasi faktor-faktor yang mempengaruhi behavioral intention penggunaan inovasi hijau dengan attitude sebagai variabel intervening [Unpublished thesis]. Universitas Islam Indonesia.
Fauzi, E., Sinatrya, M. V., Ramdhani, N. D., Muhammad, Z., & Safari, R. (2022). Pengaruh kemajuan teknologi informasi terhadap perkembangan akuntansi Ruhuphy Ramadhan. Jurnal Riset Pendidikan Ekonomi, 7, 2540–9247.
Ginting, A. M. (2017). Analisis pengaruh ekspor terhadap pertumbuhan ekonomi Indonesia. Buletin Ilmiah Litbang Perdagangan, 11(1), 1–20. https://doi.org/10.30908/bilp.v11i1.185
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An introduction to structural equation modeling. In J. F. Hair Jr., G. T. M. Hult, C. M. Ringle, M. Sarstedt, N. P. Danks, & S. Ray (Eds.), Partial least squares structural equation modeling (PLS-SEM) using R: A workbook (pp. 1–29). Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7_1
Handayani, S. W., Gunaningrat, R., & Suyatno, A. (2023). Behavioral intention to use Flip.id oleh perceived ease of use melalui attitude towards using. Jurnal Riset Ilmu Manajemen dan Kewirausahaan, 1(5), 13–25.
Hasan, I., & Permana, B. (2022). Tools of knowledge sharing dalam kebijakan teknologi e-learning: Studi kasus tingkat penerimaan teknologi pada Poltek STIA LAN Bandung. Kebijakan: Jurnal Ilmu Administrasi, 13(2), 154–170. https://doi.org/10.23969/kebijakan.v13i2.5426
Ismail, N. A., & King, M. (2007). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information System and Small Business, 1(1–2), 1–20.
Julia, H., Suryani, E., & Diswandi, D. (2022). Persepsi terhadap aplikasi pengelolaan keuangan: Studi kasus pengelola BUMDes di Kawasan Ekonomi Khusus Mandalika. Jurnal Sosial Ekonomi dan Humaniora, 8(4), 640–646. https://doi.org/10.29303/jseh.v8i4.219
Kurnia, N. (2023). Teknologi informasi untuk mendukung pengembangan sistem informasi akuntansi. Ilmudata, 3(2), 1–21.
Manda, E. F., & Salim, R. (2021). Analysis of the influence of perceived usefulness, perceived ease of use and attitude toward using technology on actual use of Halodoc application using the technology acceptance model (TAM) method approach. International Research Journal of Advanced Engineering and Science, 6(1), 135–140.
Maseko, N., & Manyani, O. (2011). Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura). International Journal of Educational Administration and Policy Studies, 3(8), 171–181. https://doi.org/10.5897/JAT11.031
Moore, C. W. (2008). Managing small business: An entrepreneurial emphasis. South-Western Cengage Learning.
Mustar, A. (2022). Analisis penerapan sistem informasi akuntansi dan transparansi pengelolaan laporan keuangan terhadap pengelolaan aset pada badan usaha milik desa dalam perspektif Islam (studi empiris pada BUMDes Desa Muara Tenang, Kecamatan Semende Darat Tengah, Kabupaten) [Unpublished thesis]. Universitas Islam Negeri Raden Intan Lampung.
Nursiah, N. (2017). Pengaruh perceived ease of use dan perceived usefulness terhadap behavior intention to use. Jurnal Elektronik Sistem Informasi dan Komputer, 3(2), 39–47.
Perwitasari, A. W. (2022). The effect of perceived usefulness and perceived easiness towards behavioral intention to use fintech by Indonesian MSMEs. The Winners, 23(1), 1–9. https://doi.org/10.21512/tw.v23i1.7078
Pibriana, D. (2020). Technology acceptance model (TAM) untuk menganalisis penerimaan pengguna terhadap penggunaan aplikasi belanja online XYZ. JATISI (Jurnal Teknik Informatika dan Sistem Informasi), 7(3), 580–592. https://doi.org/10.35957/jatisi.v7i3.382
Purnamasari, R., Sasana, H., & Novitaningtyas, I. (2021). Pengaruh perceived ease of use, perceived usefulness, perceived risk, dan brand image terhadap keputusan pembelian menggunakan metode pembayaran Shopee PayLater. Jurnal Manajemen, 18(3), 420–430. https://api.semanticscholar.org/CorpusID:244603007
Rahayu, P. S., Sudrajat, S., & Alvia, L. (2024). The influence of human resource competence and the use of information technology on the quality of BUMDes financial reports. International Journal of Economics, Business, and Accounting, 2(3), 473–484. https://doi.org/10.5281/zenodo.13899148
Rahayu, S. K., Widilestariningtyas, O., & Rachmanto, A. (2020). Presepsi kegunaan (received usefulness) dan presepsi kemudahan (perceived ease of use) atas aplikasi sistem daerah Kotawaringin Barat Kalimantan Tengah. Majalah Ilmiah UNIKOM, 13(1), 3–12.
Rahmiyanti, F., Pratiwi, R., Yuningrum, H., & Muyassarah, M. (2020). The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency). Journal of Islamic Accounting and Finance Research, 2(2), 295–310. https://doi.org/10.21580/jiafr.2020.2.2.6020
Sandra, R. (2020). Accounting knowledge as a contributing intention on improving public accounting profession. The Journal of Asian Finance, Economics and Business, 7(9), 801–809. https://doi.org/10.13106/jafeb.2020.vol7.no9.801
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: An explanatory case study. Journal of Innovation and Entrepreneurship, 11(1), 1–25. https://doi.org/10.1186/s13731-022-00234-3
Setiawan, M., & Setyawati, C. Y. (2020). The influence of perceived ease of use on the intention to use mobile payment. Journal of Accounting and Strategic Finance, 3(1), 18–32. https://doi.org/10.33005/jasf.v3i1.67
Sumardi, D. H., & Andreani, F. (2021). Pengaruh perceived usefulness dan perceived ease of use terhadap usage behavior melalui intention to use pada konsumen online shop Sayurbox di Surabaya. Agora, 9(1), 1–6.
Tiari, N. G. A. T., & Rustiana, S. H. (2023). Pengaruh persepsi owner dan pengetahuan akuntansi dalam penggunaan sistem informasi akuntansi terhadap kinerja usaha. BASKARA: Journal of Business and Entrepreneurship, 1, 67–80.
Utami, N. T. (2020). Analisis behavioral intention dan use behavior digital wallet pada mahasiswa S1 Universitas Negeri Semarang [Unpublished thesis]. Universitas Negeri Semarang.
Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x
Widhiastuti, R., & Arief, Y. (2017). Analysis of technology acceptance model in understanding of students behavior intention in use of Sikadu. Dinamika Pendidikan, 12(1), 20–27. https://doi.org/10.15294/dp.v12i1.10583
Wijayanthi, I. M. (2019). Behavioral intention of young consumers towards e-wallet adoption: An empirical study among Indonesian users. Russian Journal of Agricultural and Socio-Economic Sciences, 85(1), 79–93. https://doi.org/10.18551/rjoas.2019-01.09
Wilson, N., Keni, K., & Tan, P. H. (2021). The role of perceived usefulness and perceived ease-of-use toward satisfaction and trust which influence computer consumers’ loyalty in China. Gadjah Mada International Journal of Business, 23(3), 262–294. https://doi.org/10.22146/gamaijb.32106
Zuliyati, Z. Z., Robiyanto, F., & Karimah, I. (2022). Pengaruh attitude, subjective norm, perceived behavior control, herding dan pengetahuan akuntansi terhadap niat penggunaan sistem akuntansi terkomputerisasi pada UMKM di Kudus. Borobudur Accounting Review, 2(1), 70–79. https://doi.org/10.31603/bacr.7280
Cite this article:
Widhiastuti, R. & Rossa, F.J. (2025). Accounting knowledge: Does it strengthen application acceptability in BUMDes financial reporting in Pemalang Regency? International Journal of Academe and Industry Research, 6(2), 101-125. https://doi.org/10.53378/ijair.353204
License:
This work is licensed under a Creative Commons Attribution (CC BY 4.0) International License.
Find this article in:
Most read articles
- Social media usage and the academic performance of Filipino junior high school students
- Exploring the factors influencing commuters’ satisfaction and the use of public utility buses in Quezon City, Philippines
- A narrative exploration of romantic experiences and ideal relationship standards among Filipino Gen Z
- Students’ exposure to social media and their radical involvement on the societal issues in the Philippines
- ChatGPT integration significantly boosts personalized learning outcomes: A Philippine study
- Tiktok made me book it: The impact of Tiktok on tourism destination selection of generation Z and millennials in Manila
- Senior high school students’ awareness and literacy on computer software applications
- Self-perception of ABM students towards their academic, social and emotional college preparedness
- Enhancing financial literacy among Pantawid Pamilyang Pilipino Program beneficiaries
- Emotional intelligence and leadership efficacy of university student leaders