Faktor-Faktor Yang Mempengaruhi Niat Dan Perilaku Umkm Untuk Menggunakan Aplikasi Buku Kas Berdasarkan Unified Theory of Acceptance and Use of Technology-2

  • Afia T
  • Novianti N
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Abstract

This study aims to explain and predict the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on behavioural intention and use behaviour using the Buku Kas application. The samples of this study include 41 MSME entrepreneurs using the Buku Kas application. Data are collected by distributing questionnaires with a purposive sampling technique and are analyzed by Partial Least Square (PLS) utilizing SmartPLS 3 software. The results of this study exhibited that habit had a positive effect on the behavioural intention to use the Buku Kas application, while performance expectancy, effort expectancy, social influence, hedonic motivation, facilitating conditions, and price value had no effect on behavioural intention to use Buku Kas application. Furthermore, facilitating conditions, habit, and behavioral intention had a positive effect on the use behaviour of using Buku Kas application. Abstrak Penelitian ini bertujuan untuk menjelaskan dan memprediksi pengaruh performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, dan habit terhadap behavioral intention dan use behavior aplikasi Buku Kas. Sampel dari penelitian ini berjumlah 41 pelaku UMKM yang telah menggunakan aplikasi Buku Kas. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan teknik purposive sampling. Alat yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS 3. Hasil penelitian ini menunjukkan bahwa habit berpengaruh positif terhadap behavioral intention penggunaan aplikasi Buku Kas, sedangkan performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, dan price value tidak berpengaruh terhadap behavioral intention penggunaan aplikasi Buku Kas. Selanjutnya, facilitating conditions, habit, dan behavioral intention berpengaruh terhadap use behavior aplikasi Buku Kas.

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APA

Afia, T. M. N., & Novianti, N. (2023). Faktor-Faktor Yang Mempengaruhi Niat Dan Perilaku Umkm Untuk Menggunakan Aplikasi Buku Kas Berdasarkan Unified Theory of Acceptance and Use of Technology-2. Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 2(3), 692–718. https://doi.org/10.21776/reaksi.2023.2.3.144

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