Analisis Implementasi Standar Akuntansi Keuangan EMKM dengan Pendekatan Extended Tecnology Acceptance Model pada UMKM di Kota Batam

Nayla Maratussholehah; Heri Yanto

doi:10.61132/menawan.v4i6.2751

Authors

Nayla Maratussholehah Universitas Negeri Semarang
Heri Yanto Universitas Negeri Semarang

DOI:

https://doi.org/10.61132/menawan.v4i6.2751

Keywords:

Behavioral Intention, Budaya Lokal, Extended Technology Acceptance Model, SAK EMKM, UMKM

Abstract

The implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Micro, Small, and Medium Enterprises (MSMEs) in Batam City remains suboptimal due to limited accounting knowledge, low awareness, and reporting complexity. This study examines factors influencing SAK EMKM implementation using the Technology Acceptance Model (TAM), extended with subjective norm and local culture. A quantitative approach was employed using regression-based path analysis in RStudio,involving 150 MSME respondents in Batam City. The results indicate that perceived usefulness influences behavioral intention and attitude toward using; attitude toward using and perceived ease of use influence behavioral intention; subjective norm influences perceived ease of use and perceived usefulness; and local culture influences perceived ease of use. However, subjective norm does not influence attitude toward using, perceived ease of use does not influence attitude toward using, and local culture does not influence perceived usefulness or subjective norm in SAK EMKM implementation among MSMEs in Batam City. These findings highlight the selective roles of social influence and local culture in SAK EMKM implementation.

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