EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS
Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2020-08-01
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| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/3193 |
| _version_ | 1811190607995994112 |
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| author | Wita Ramadhanti Kurniawan Kurniawan Mukhrodin Mukhrodin Sri Murni Setyawati |
| author_facet | Wita Ramadhanti Kurniawan Kurniawan Mukhrodin Mukhrodin Sri Murni Setyawati |
| author_sort | Wita Ramadhanti |
| collection | DOAJ |
| description | Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier. |
| first_indexed | 2024-04-11T14:53:51Z |
| format | Article |
| id | doaj.art-548cd09d18d64de0849a8be3fa896cf7 |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-11T14:53:51Z |
| publishDate | 2020-08-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-548cd09d18d64de0849a8be3fa896cf72022-12-22T04:17:20ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182020-08-0151839810.20884/1.sar.2020.5.1.31933193EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTSWita Ramadhanti0Kurniawan Kurniawan1Mukhrodin Mukhrodin2Sri Murni Setyawati3Universitas Jenderal SoedirmanUniversitas PeradabanUniversitas PeradabanUniversitas Jenderal SoedirmanIndonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.http://jos.unsoed.ac.id/index.php/sar/article/view/3193 |
| spellingShingle | Wita Ramadhanti Kurniawan Kurniawan Mukhrodin Mukhrodin Sri Murni Setyawati EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS |
| title_full | EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS |
| title_fullStr | EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS |
| title_full_unstemmed | EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS |
| title_short | EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS |
| title_sort | extended tam test on indonesian smes fintech users its financial reports |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/3193 |
| work_keys_str_mv | AT witaramadhanti extendedtamtestonindonesiansmesfintechusersitsfinancialreports AT kurniawankurniawan extendedtamtestonindonesiansmesfintechusersitsfinancialreports AT mukhrodinmukhrodin extendedtamtestonindonesiansmesfintechusersitsfinancialreports AT srimurnisetyawati extendedtamtestonindonesiansmesfintechusersitsfinancialreports |