Pengaruh Digital Mindset, Trust in Technology, dan Persepsi Risiko terhadap Penggunaan Software Akuntansi pada UMKM di Kota Jayapura

Abstract

Digital transformation has driven changes in financial management among Micro, Small, and Medium Enterprises (MSMEs), including the adoption of accounting software. This technology can improve transaction recording accuracy, financial data processing efficiency, and the quality of accounting information. However, the use of accounting software among MSMEs is still influenced by users’ behavioral factors and perceptions. This study aims to analyze the effects of Digital Mindset, Trust in Technology, and perceived risk on accounting software usage among MSMEs in Jayapura City. A quantitative approach with an explanatory research method was employed. Data were collected through questionnaires from 103 MSME owners using convenience and purposive sampling techniques. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS version 4. The results show that Digital Mindset has a positive and significant effect on accounting software usage, with a path coefficient of 0.236 and p = 0.044. Trust in Technology also has a positive and significant effect, with a path coefficient of 0.503 and p = 0.000. In contrast, perceived risk has no significant effect, with a path coefficient of 0.009 and p = 0.938. The R-square value of 0.461 indicates that the three variables jointly explain 46.1% of the variation in accounting software usage. These findings confirm that trust in technology is the most dominant factor encouraging MSMEs in Jayapura City to use accounting software effectively.