The Impact of Digitalization in Financial Statements on the Perspective SME’s Interest in Industry 4.0

Ardelia Oktaviani, Mochammad Wisnu Hidayatullah, Siska Wahyuningsih and Moh Yudi Mahadianto

International Journal of Finance, Insurance and Risk Management, 2024, vol. 14, issue 2, 3-16

Abstract: Purpose: The paper discusses determine the perception of SMEs regarding the use of the Financial Accounting Application Information System (SIAPIK) from the perspective of SME interest. Design/Methodology/Approach: The presentation of the research results is descriptive quantitative in nature because it uses the partial least square (PLS) method combined with structural equation modeling (SEM), which aims to answer research problems and test the influence of variables. This research is based on the Technology Acceptance Model (TAM) theory. Findings: This review shows the success of technology adaptation in the SME sector that the SIAPIK application has an impact on the digitalisation of financial statements through the use of digital technology. Practical Implications: Implementation of SIAPIK technology respondents understand well, ease, usefulness, intention, good attitude towards the application, and use it to fulfill their needs. attitude towards the application, and use it to fulfill work needs of SMEs, especially those related to preparation or recording of financial reports. Originality/value: Practically, the results of this study can be disseminated to SME managers so that they can be used to evaluate the use of the Financial Accounting Application Information System (SIAPIK) in their efforts to increase the impact of digitization of financial statements.

Keywords: TAM; SIAPIK; SME. (search for similar items in EconPapers)
JEL-codes: I20 I25 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ers:ijfirm:v:14:y:2024:i:2:p:3-16

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