Barriers to Digital Accounting Adoption Among Micro-Enterprises in Indonesia: An Ethnomethodological Study

This research aims to formulate how micro-business actors refuse to adopt Digital Accounting (AD).Ethnomethodological studies are used as a research approach to explore the reasoning and practical actions of micro-entrepreneurs from the perspective of MSE assistants.Data and information were collected using in-depth interviews with three MSE assistants.The findings in this research show that ignoring AD educational and literacy information, not participating in AD training or socialization activities, and not using accounting applications in their accounting practices are ways in which micro businesses refuse to adopt AD.There is a need to study the causes of this rejection in more depth and find the best solution for the survival of micro businesses.The results of this research can become recommendations for the government and stakeholders in preparing strategic plans related to developing and accelerating the digitalization transformation of MSMEs, especially in Indonesia.