Predicting SME’s Intention to Adopt Accounting Software for Financial Reporting in Medan City, Indonesia

Rini Indahwati, Nunuy Nur Afiah


According to North Sumatera University’s research in 2006, the main component in SME’s equity is owner’s equity. It’s showed that the SME operate their business with internal equity which is come from the owner’s equity. This fact will influence the development of Indonesian’s SME because most of the Indonesian’s SME have limited equity. Then, the Indonesian’s Government released so many programs to push the SME to access external funds. But, most of the Indonesian’s SME are bankable. The main reason for this condition is the incapability to produce financial statement. This research proposed an idea to create accounting software that is acceptable for SME. For that, a study to predict the intention to adopt this kind of software is urgently needed. This study aims to predict SME’s intention to adopt accounting software to prepare financial statement in Medan City, Indonesia, using UTAUT Model.

Keywords: SME, intention, accounting software

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©