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SMEs are the pillars of the state's economy which has many limitations, including financial limitations. Several financial institutions are willing to provide financial assistance and one of the requirements is the transparency of the financial statements of SMEs. One solution for the transparency of financial reports is to use an e-accounting information system. Based on observations of several SMEs, there are facts that SMEs have not used a manual system in managing their finances or have not used the e-accounting system so that financial institutions have not been able to provide financial assistance. One of the reasons for the importance of an accounting system for financial institutions to make financial assistance a requirement for SMEs is the transparency of the flow of funds/financial use provided to SMEs. On the other hand, there are many factors that cause SMEs not to use e-accounting, including limited funds to purchase e-accounting software, limited knowledge to use e-accounting. The determination of this exploration is to build an open source-based e-accounting model and use the TAM to solve these problems. The outcome of this investigation is the TAM model for the adoption of open source e-accounting for SMEs. The resulting TAM model consists of several parts, namely: attending training accounting information system, collaborative learning between SMEs and outsource e-accounting resources.
Inayatulloh et al. (Sat,) studied this question.