Empowering MSMEs: The Role of Endogenous Motivation in Digital Accounting Adoption

Dinar
Mediaty
Grace T. Pontoh
Nadhirah Nagu
Anis Anshari Mas’ud

Abstract

The objective of this study is to examine and analyze the factors that affect the intention to adopt digital accounting among MSMEs in South Sulawesi Province. A quantitative approach with survey methodology using questionnaires was employed to gather data from 203 MSME actors, and structural equation modeling (PLS-SEM) was used to analyze the relationships between variables. The goal is to identify the key factors in the intention to adopt the use of digital accounting, and it is analyzed using the PLS Structural Equation Modelling (SEM) equation model, which aims to test the relationship between variables in a model. The results of this study help explain and predict differences in intentions and behaviours at the individual level across the user population. It can also explain why the technology is more easily accepted by some users and less acceptable to others, resulting in different behavioral outcomes. The finding showed that performance expectancy, effort expectancy, and social influence contribute to the intention to adopt digital accounting. Endogenous motivation as a psychological factor in the form of PLOC-Internal and PLOC-Introjected contributes greatly to the intention to adopt digital accounting. Meanwhile, facilitating conditions and PLOC-External did not contribute.

How to Cite

Dinar, Mediaty, Grace T. Pontoh, Nadhirah Nagu, & Anis Anshari Mas’ud. (2024). Empowering MSMEs: The Role of Endogenous Motivation in Digital Accounting Adoption . EVOLUTIONARY STUDIES IN IMAGINATIVE CULTURE, 348–359. https://doi.org/10.70082/esiculture.vi.1936