ENHANCING SME FINANCIAL PERFORMANCE THROUGH ACCOUNTING INFORMATION SYSTEM ADOPTION: A BUSINESS-MODIFIED UTAUT2 APPROACH IN INDONESIA
Keywords:
Digitalization, Accounting Information Systems, SMEs, Financial Performance, Indonesia, AIS Adoption
Abstract
In many developing countries, small and medium-sized enterprises (SMEs) play an important role in driving economic growth. Given the important role of SMEs in driving economic growth, we wanted to examine the impact of accounting information system (AIS) digitization on the financial performance of SMEs in Indonesia. Several studies acknowledge that accounting information system (AIS) digitization has significantly improved the financial performance of small and medium-sized enterprises (SMEs). To determine the financial performance of SMEs in Indonesia, this study was conducted using a customized UTAUT2 framework and SEM-PLS analysis to investigate the influence of AIS adoption. Based on data analysis from 300 SMEs across various industries, this study revealed a statistically significant relationship between AIS and critical financial performance metrics, including revenue growth, cost efficiency, and profitability. Although the implementation of AIS has inherent limitations, such as a lack of technical expertise and high costs, this analysis offers a viable alternative. Based on the study's findings, it is suggested that incorporating components tailored to SMEs can expand the scope of the UTAUT2 model, thereby providing a comprehensive framework to drive digital transformation in developing countries.
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References
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Small, P. O. (2024). Accounting Information System And Financial Performance Of Small And Medium Enterprises (SMES) In Rivers State, Nigeria. Doi: 10.5281/zenodo.14194272.
Tumbelaka, G. F., Eltivia, N., & Riwajanti, N. I. (2024). Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya. eCo-Buss, 6(3), 1165-1177. Doi: https://doi.org/10.32877/eb.v6i3.1091.
Ayalew, M. M., & Xianzhi, Z. (2020). The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries. Asian Review of Accounting, 28(3), 273-308. Doi: 10.1108/ARA-02-2019-0036.
Zotorvie, J. S. T., Fiagborlo, J. D., & Kudo, M. B. (2025). Transforming accounting practices in small and medium-scale enterprises (SMEs): the roles and challenges of information and communication technology. Journal of Money and Business. Doi: https://doi.org/10.1108/JMB-09-2024-0054.
Hansson, A. C. (2021). Determinants of the Financial Constraint and Its Effects on the SME Growth in Central Asia?. International Journal of Religion & Spirituality in Society, 11(1). Doi: https://doi.org/10.17015/ejbe.2021.027.01.
Smith, J., & Puasa, S. B. (2016, February). Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government. In British Accounting & Finance Association Annual Conference 2016.
Alquhaif, A. S., & Al-Mamary, Y. H. (2025). Examining factors influencing the adoption of accounting information systems: An analysis of behavioral intentions and usage behavior. Human Systems Management, 44(3), 460-476. Doi: https://doi.org/10.1177/01672533241297453.
Bagrationi K., Thurner T. (2023) Middle Management’s Resistance to Digital Change. Foresight and STI Governance, 17(2), 49–60. Doi: https://doi.org/10.17323/2500-2597.2023.2.49.60.
Lee, Y., Lim, W. and Eng, H.S. (2024), "A systematic review of UTAUT2 constructs’ analysis among MSMEs in non-OECD countries", Journal of Science and Technology Policy Management, Vol. 15 No. 4, pp. 765-793. Doi: https://doi.org/10.1108/JSTPM-08-2022-0140.
Faheem, M., Aslam, M., & Kakolu, S. Enhancing Financial Forecasting Accuracy Through AI-Driven Predictive Analytics Models. Retrieved December 11, 2024. Doi: https://doi.org/10.13140/RG.2.2.36214.20800.
Priom, M. A. I., Mudra, S. L., Ghose, P., Islam, K. R., & Hasan, M. N. (2024). Blockchain applications in accounting and auditing: research trends and future research implications. International Journal of Economics, Business and Management Research, 8(7), 225-247. Doi: https://doi.org/10.51505/IJEBMR.2024.8715.
Javaid, H. A. (2024). Ai-driven predictive analytics in finance: Transforming risk assessment and decision-making. Advances in Computer Sciences, 7(1).
Maynard, N. C. (2007). Technology Adoption and the Role of Government: examining the national information and communication technology policies in developing countries. The University of North Carolina at Chapel Hill.
Shareia, Bubaker. "Accounting information systems in developing countries." Journal of Business & Economic Policy 3.1 (2016): 46-57.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478. https://doi.org/10.2307/30036540.
Neelam, K., & Bhattacharya, S. (2023). The role of mobile payment apps in inclusive financial growth. Australasian Accounting, Business and Finance Journal, 17(1).
Momani, A. M. (2020). The unified theory of acceptance and use of technology: A new approach in technology acceptance. International Journal of Sociotechnology and Knowledge Development (IJSKD), 12(3), 79-98. Doi: https://doi.org/10.4018/IJSKD.2020070105.
Tongco, M. D. C. (2007). Purposive sampling as a tool for informant selection. Doi: https://doi.org/10.17348/era.5.0.147-158.
Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of convenience sampling and purposive sampling. American journal of theoretical and applied statistics, 5(1), 1-4. Doi: https://doi.org/10.11648/j.ajtas.20160501.11.
Rahman, M. M. (2023). Sample size determination for survey research and non-probability sampling techniques: A review and set of recommendations. Journal of Entrepreneurship, Business and Economics, 11(1), 42-62.
Telukdarie, A., Dube, T., Matjuta, P., & Philbin, S. (2023). The opportunities and challenges of digitalization for SME's. Procedia Computer Science, 217, 689-698. Doi: https://doi.org/10.1016/j.procs.2022.12.265.
Alkhaffaf, H. H. K., Idris, K. M., Abdullah, A., & Al-Aidaros, A. H. (2018). The influence of technology readiness on information technology competencies and civil conflict environment. Indian-Pacific Journal of Accounting and Finance, 2(2), 51-64.
Mangaba, K. P. N., Alesna, B. A. T., Franco, G. G., Manalo, M. A. F., & Porcopio, R. A. R. (2023). Adoption of Accounting Information System Software by the Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal (MECJ), 7(2), 105-122. Doi: http://doi.org/10.26480/mecj.02.2023.105.122.
Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS quarterly, 157-178.
Haryoto, K. S. (2015). The use of modified theory of acceptance and use of technology 2 to predict prospective users' intention in adopting TV Streaming.
Al-dmour, A., Al-dmour, R., & Masa'deh, R. E. (2016). Interrelated factors influencing the adoption decision of AIS applications by SMEs in Jordan. International Business Research, 9(10), 46-62. Doi: https://doi.org/10.5539/ibr.v9n10p46.
Akanbi, T. A., & Adewoye, J. (2018). Effects of Accounting information system adoption on the financial performance of commercial bank in Nigeria. Journal of Accounting & Marketing, 1(6), 1-6. Doi: https://doi.org/10.4172/2168-9601.1000289.
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. Doi: https://doi.org/10.1016/j.rmal.2022.100027.
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook (p. 197). Springer Nature. Doi: https://doi.org/10.1007/978-3-030-80519-7.
Chin, W., Cheah, J. H., Liu, Y., Ting, H., Lim, X. J., & Cham, T. H. (2020). Demystifying the role of causal-predictive modeling using partial least squares structural equation modeling in information systems research. Industrial Management & Data Systems, 120(12), 2161-2209. Doi: https://doi.org/10.1108/IMDS-10-2019-0529.
Fauzi, M. A. (2022). Partial Least Square Structural Equation Modelling (PLS-SEM) in Knowledge Management Studies: Knowledge Sharing in Virtual Communities. Knowledge Management & E-Learning, 14(1), 103-124. Doi: https://doi.org/10.34105/j.kmel.2022.14.007.
Saba, U. U. (2024). Studi Dampak Ekonomi Digital terhadap Pertumbuhan Sektor Usaha Mikro, Kecil, dan Menengah (UMKM). JMEB Jurnal Manajemen Ekonomi & Bisnis, 2(02), 46-51.
Natalia, T. E. (2024). Penerapan Sistem Informasi Akuntansi Dalam Peningkatan Efisiensi Pada Pelayanan Rawat Inap Di UPTD Puskesmas Hiliweto Gido. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 17(2), 299-304. Doi: https://doi.org/10.51903/kompak.v17i2.2119.
Kuntari, Y., Chariri, A., Nurdhiana, C. P., & Purwantini, C. (2022). The Effect of Accounting Information Systems and Information Technology on Accounting Staff Performance of Manufacturing Companies in Semarang. Jurnal Akuntansi Bisnis, 20(1), 51-68. Doi: https://doi.org/10.24167/jab.v20i1.
Nasution, Y. N., & Fadillah, H. (2022). Quality of Accounting Information Systems as An Agency Theory Problem on State-Owned Enterprises in Indonesia. Jurnal Kajian Akuntansi, 6(1), 106-123. Doi: https://doi.org/10.33603/jka.v6i1.5798.
Rohman, A. F., & Kustiwi, I. A. (2024). Sistem informasi akuntansi dan dampaknya terhadap peningkatan kinerja layanan UMKM di Indonesia. WANARGI: Jurnal Manajemen Dan Akuntansi, 1(2), 347-355. Doi: https://doi.org/10.62017/wanargi.
Fahmie, A., Pamungkas, B., & Munawar, A. (2025). Sustainable Accounting For SMEs in Indonesia: Implementation and Development Strategy. Jurnal Ilmiah Akuntansi Kesatuan, 13(1), 1-12. Doi: https://doi.org/10.37641/jiakes.v13i1.3099.
Sulistyowati, W. A., Alrajawy, I., Yulianto, A., Isaac, O., & Ameen, A. (2021). Factors contributing to e-government adoption in Indonesia—an extended of technology acceptance model with trust: a conceptual framework. In Intelligent Computing and Innovation on Data Science: Proceedings of ICTIDS 2019 (pp. 651-658). Singapore: Springer Singapore. Doi: https://doi.org/10.1007/978-981-15-3284-9_70.
Mediaty, M., Indrijawati, A., Palureng, R. Z., Surisman, S., & Hariana, H. (2025). Implementation of Accounting Information Systems in SME: A Systematic Literature Review. Golden Ratio of Finance Management, 5(1), 52-65. Doi: https://doi.org/10.52970/grfm.v5i1.923.
Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management (IJABIM), 11(2), 51-67. Doi: https://doi.org/10.4018/IJABIM.2020040104.
Edwin, L. T. W., Shabri, S. M., & Yu, Y. J. (2024). The Influence of Accounting Information System on Financial Performance of Small and Medium-Sized Enterprises in Kangar, Perlis.
Pathiranage, A., Chandima, V. K. M., & Kumara, A. P. N. T. (2025). Adoption of Computerized Accounting Systems (CAS) in SMEs: A Study of Manufacturing Firms in Sri Lanka. International Journal of Contemporary Business Research, 3(2). Doi: https://doi.org/10.4038/ijcbr.v3i2.20.
Bhuiyan, M. R. I., Faraji, M. R., Rashid, M., Bhuyan, M. K., Hossain, R., & Ghose, P. (2024). Digital transformation in SMEs emerging technological tools and technologies for enhancing the SME's strategies and outcomes. Journal of Ecohumanism, 3(4), 211-224. Doi: https://doi.org/10.62754/joe.v3i4.3594.
Telukdarie, A., Dube, T., Matjuta, P., & Philbin, S. (2023). The opportunities and challenges of digitalization for SME's. Procedia Computer Science, 217, 689-698. Doi: https://doi.org/10.1016/j.procs.2022.12.265.
Small, P. O. (2024). Accounting Information System And Financial Performance Of Small And Medium Enterprises (SMES) In Rivers State, Nigeria. Doi: 10.5281/zenodo.14194272.
Tumbelaka, G. F., Eltivia, N., & Riwajanti, N. I. (2024). Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya. eCo-Buss, 6(3), 1165-1177. Doi: https://doi.org/10.32877/eb.v6i3.1091.
Ayalew, M. M., & Xianzhi, Z. (2020). The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries. Asian Review of Accounting, 28(3), 273-308. Doi: 10.1108/ARA-02-2019-0036.
Zotorvie, J. S. T., Fiagborlo, J. D., & Kudo, M. B. (2025). Transforming accounting practices in small and medium-scale enterprises (SMEs): the roles and challenges of information and communication technology. Journal of Money and Business. Doi: https://doi.org/10.1108/JMB-09-2024-0054.
Hansson, A. C. (2021). Determinants of the Financial Constraint and Its Effects on the SME Growth in Central Asia?. International Journal of Religion & Spirituality in Society, 11(1). Doi: https://doi.org/10.17015/ejbe.2021.027.01.
Smith, J., & Puasa, S. B. (2016, February). Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government. In British Accounting & Finance Association Annual Conference 2016.
Alquhaif, A. S., & Al-Mamary, Y. H. (2025). Examining factors influencing the adoption of accounting information systems: An analysis of behavioral intentions and usage behavior. Human Systems Management, 44(3), 460-476. Doi: https://doi.org/10.1177/01672533241297453.
Bagrationi K., Thurner T. (2023) Middle Management’s Resistance to Digital Change. Foresight and STI Governance, 17(2), 49–60. Doi: https://doi.org/10.17323/2500-2597.2023.2.49.60.
Lee, Y., Lim, W. and Eng, H.S. (2024), "A systematic review of UTAUT2 constructs’ analysis among MSMEs in non-OECD countries", Journal of Science and Technology Policy Management, Vol. 15 No. 4, pp. 765-793. Doi: https://doi.org/10.1108/JSTPM-08-2022-0140.
Faheem, M., Aslam, M., & Kakolu, S. Enhancing Financial Forecasting Accuracy Through AI-Driven Predictive Analytics Models. Retrieved December 11, 2024. Doi: https://doi.org/10.13140/RG.2.2.36214.20800.
Priom, M. A. I., Mudra, S. L., Ghose, P., Islam, K. R., & Hasan, M. N. (2024). Blockchain applications in accounting and auditing: research trends and future research implications. International Journal of Economics, Business and Management Research, 8(7), 225-247. Doi: https://doi.org/10.51505/IJEBMR.2024.8715.
Javaid, H. A. (2024). Ai-driven predictive analytics in finance: Transforming risk assessment and decision-making. Advances in Computer Sciences, 7(1).
Maynard, N. C. (2007). Technology Adoption and the Role of Government: examining the national information and communication technology policies in developing countries. The University of North Carolina at Chapel Hill.
Shareia, Bubaker. "Accounting information systems in developing countries." Journal of Business & Economic Policy 3.1 (2016): 46-57.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478. https://doi.org/10.2307/30036540.
Neelam, K., & Bhattacharya, S. (2023). The role of mobile payment apps in inclusive financial growth. Australasian Accounting, Business and Finance Journal, 17(1).
Momani, A. M. (2020). The unified theory of acceptance and use of technology: A new approach in technology acceptance. International Journal of Sociotechnology and Knowledge Development (IJSKD), 12(3), 79-98. Doi: https://doi.org/10.4018/IJSKD.2020070105.
Tongco, M. D. C. (2007). Purposive sampling as a tool for informant selection. Doi: https://doi.org/10.17348/era.5.0.147-158.
Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of convenience sampling and purposive sampling. American journal of theoretical and applied statistics, 5(1), 1-4. Doi: https://doi.org/10.11648/j.ajtas.20160501.11.
Rahman, M. M. (2023). Sample size determination for survey research and non-probability sampling techniques: A review and set of recommendations. Journal of Entrepreneurship, Business and Economics, 11(1), 42-62.
Telukdarie, A., Dube, T., Matjuta, P., & Philbin, S. (2023). The opportunities and challenges of digitalization for SME's. Procedia Computer Science, 217, 689-698. Doi: https://doi.org/10.1016/j.procs.2022.12.265.
Alkhaffaf, H. H. K., Idris, K. M., Abdullah, A., & Al-Aidaros, A. H. (2018). The influence of technology readiness on information technology competencies and civil conflict environment. Indian-Pacific Journal of Accounting and Finance, 2(2), 51-64.
Mangaba, K. P. N., Alesna, B. A. T., Franco, G. G., Manalo, M. A. F., & Porcopio, R. A. R. (2023). Adoption of Accounting Information System Software by the Small and Medium Enterprises at Santa Cruz, Laguna. Malaysian E Commerce Journal (MECJ), 7(2), 105-122. Doi: http://doi.org/10.26480/mecj.02.2023.105.122.
Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS quarterly, 157-178.
Haryoto, K. S. (2015). The use of modified theory of acceptance and use of technology 2 to predict prospective users' intention in adopting TV Streaming.
Al-dmour, A., Al-dmour, R., & Masa'deh, R. E. (2016). Interrelated factors influencing the adoption decision of AIS applications by SMEs in Jordan. International Business Research, 9(10), 46-62. Doi: https://doi.org/10.5539/ibr.v9n10p46.
Akanbi, T. A., & Adewoye, J. (2018). Effects of Accounting information system adoption on the financial performance of commercial bank in Nigeria. Journal of Accounting & Marketing, 1(6), 1-6. Doi: https://doi.org/10.4172/2168-9601.1000289.
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. Doi: https://doi.org/10.1016/j.rmal.2022.100027.
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook (p. 197). Springer Nature. Doi: https://doi.org/10.1007/978-3-030-80519-7.
Chin, W., Cheah, J. H., Liu, Y., Ting, H., Lim, X. J., & Cham, T. H. (2020). Demystifying the role of causal-predictive modeling using partial least squares structural equation modeling in information systems research. Industrial Management & Data Systems, 120(12), 2161-2209. Doi: https://doi.org/10.1108/IMDS-10-2019-0529.
Fauzi, M. A. (2022). Partial Least Square Structural Equation Modelling (PLS-SEM) in Knowledge Management Studies: Knowledge Sharing in Virtual Communities. Knowledge Management & E-Learning, 14(1), 103-124. Doi: https://doi.org/10.34105/j.kmel.2022.14.007.
Published
2025-10-23
How to Cite
HARGIYANTO, A., ARIN, I., & HEYKAL, M. (2025). ENHANCING SME FINANCIAL PERFORMANCE THROUGH ACCOUNTING INFORMATION SYSTEM ADOPTION: A BUSINESS-MODIFIED UTAUT2 APPROACH IN INDONESIA. ICCD, 7(1), 115-126. https://doi.org/10.33068/iccd.v7i1.849
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