Menakar Minat UMK pada Teknologi Akuntansi: Perspektif TAM

This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Accounting Knowledge on The Intention to Use Accounting Technology among Micro and Small Enterprises (MSEs) in Banjarmasin City. A quantitative approach was employed using a survey method with questionnaires, and the data were analyzed using multiple linear regression. The research model is based on the Technology Acceptance Model (TAM), adapted to the context of MSEs. The results indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on The Intention to Use Accounting Technology. In contrast, Accounting Knowledge does not show a significant influence. These findings suggest that practical factors play a more dominant role in encouraging the adoption of accounting technology among MSE actors compared to cognitive factors such as accounting knowledge. The implications highlight the importance of developing user-friendly and evidently beneficial accounting technologies, as well as implementing more targeted educational strategies to promote technology adoption among small business owners.