SKRIPSI AKS

KESIAPAN PENGGUNAAN AKUNTANSI DIGITAL PADA USAHA KECIL MENENGAH (UKM) MENGGUNAKAN TECHNOLOGY, ORGANIZATION, ENVIRONMENT (TOE) FRAMEWORK

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ABSTRACT

Digital Accounting is the process of transforming economic activities in an
organization electronically by implementing an accounting information system
within it. The aim of this investigation is to determine the readiness to use digital
accounting (Y) in Sukoharjo using the TOE framework with the variables Relative
Advantage (X1), Compatibility (X2), Organizational Readiness (X3), Top
Management Support (X4), Competitive Pressure (X5) , External Support (X6).
With primary data sources directly acquired via surveys, this study is
quantitative in nature. Purposive sampling was used as the sampling strategy, and
100 participants made up the sample. Multiple linear regression is the analytic
approach used with SPSS 23 processing..
The results of this investigation reveal that the variable Relative Advantage
has no effect on readiness to use Digital Accounting, Compatibility has a positive
effect on readiness to use Digital Accounting, Organizational Readiness has a
positive effect on readiness to use Digital Accounting, Top Management Support
has a negative effect on readiness to use Digital Accounting, Competitive Pressure
has a positive effect regarding readiness to use Digital Accounting, External
support has no effect on readiness to use Digital Accounting. This research proves
that SMEs in Sukoharjo are ready to use Digital Accounting.
Keywords: Willingness to Use, TOE, Relative advantage, Compatibility,
Organizational Readiness, Top Management Support, Competitive Pressure,
External Support, Digital Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 MUR k 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 131 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Murojab Alqhozali Muhajir

Versi lain/terkait

Lampiran Berkas

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