The mediating role of intention in the digital bookkeeping adoption among MSMEs in Indonesia

Digital bookkeeping is a financial innovation that serves a critical function in documenting the financial transactions of businesses. The aim of this study is to predict factors that influence the intention of Micro, Small, and Medium Enterprises (MSMEs) in Cirebon, Java, Indonesia to utilize digital bookkeeping. This study uses a quantitative approach to gain the perception of 225 MSMEs that represent a wide range of industrial sectors. The valid data was analyzed using Structural Equation Modeling (SEM) through Partial Least Square. The findings show that perceived usefulness, perceived ease of use, and convenience are factors that impact the intention of MSMEs to adopt digital bookkeeping, while perceived usefulness, perceived ease of use, and convenience have no effect on continuance intention. This research has practical implications for the development of effective financial management systems for MSMEs, enabling the monitoring of business growth systematically. This study makes a valuable contribution to the advancement of knowledge concerning the adoption of technology in the financial sector and enhances the Technology Acceptance Model (TAM) through its innovative approach.