Research Article
Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable
@INPROCEEDINGS{10.4108/eai.4-9-2024.2353764, author={Sri Astuti and Rika Rindu Gamayuni and Agriati Komalasari}, title={Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable}, proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia}, publisher={EAI}, proceedings_a={ICEBE}, year={2024}, month={12}, keywords={sak emkm utaut msmes digital literacy}, doi={10.4108/eai.4-9-2024.2353764} }- Sri Astuti
Rika Rindu Gamayuni
Agriati Komalasari
Year: 2024
Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable
ICEBE
EAI
DOI: 10.4108/eai.4-9-2024.2353764
Abstract
This article explores the adoption and use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs assisted by State-Owned Enterprises (BUMN). Using the Unified Theory of Acceptance and Use of Technology (UTAUT) method, this research aims to investigate the factors that influence the acceptance and application of financial accounting standards in the context of BUMN support. The role of digital literacy as a moderating variable in this framework is examined to understand its impact on the relationship between MSMEs, financial accounting standards, and technological progress. BUMN (State-Owned Enterprises) have a strategic role in fostering and supporting the development of MSMEs in Indonesia through various programs. Through these programs, BUMN can have a significant impact on developing capabilities, competitiveness and growth of MSMEs in Indonesia. The differences between MSMEs fostered by BUMN and those that are not are multifaceted and influenced by various factors such as ownership structure, access to resources, and strategic actions.
