Persepsi Pelaku UMKM terhadap Penggunaan Aplikasi Akuntansi Berbasis Android
DOI:
https://doi.org/10.32493/keberlanjutan.v5i2.y2020.p131-141Keywords:
Android-based applications, accounting recording, MSME, Technology Acceptance ModelAbstract
This study aims to understand the perceived usefulness and ease of using MSME business owners towards the android-based SME Accounting application. This study uses a qualitative method with the Technology Acceptance Model approach. This study's findings indicate that in terms of perceived usefulness, most MSME players state that the android-based MSME accounting application is useful in recording daily operational transactions because it can automate the recording and preparation of financial reports. However, in terms of perceived ease to use, android-based accounting applications are still relatively difficult to use, especially for those who do not have accounting education. As a result, MSME players are still loyal to the manual recording system and are not yet interested in using android-based accounting applications. Therefore, the government needs to work with android-based accounting application developers and related parties to continue improving accounting applications and disseminate information to MSME players, both in terms of using these applications and in terms of accounting understanding.
ABSTRAK
Studi ini bertujuan untuk memahami persepsi kegunaan dan persepsi pelaku UMKM terhadap aplikasi Akuntansi UKM berbasis android. Studi ini menggunakan metode kualitatif dengan pendekatan Technology Acceptance Model. Temuan studi ini menunjukkan bahwa dari sisi persepsi kegunaan, sebagian besar pelaku UMKM menyatakan bahwa aplikasi Akuntansi UMKM berbasis android berguna dalam pencatatan transaksi operasional sehari-hari karena mampu mengotomasi pencatatan dan penyusunan laporan keuangan. Namun demikian, dari sisi persepsi kemudahan, aplikasi akuntansi berbasis android dirasa masih relatif sulit untuk digunakan, khususnya bagi pihak yang tidak mempunyai latar belakang pendidikan akuntansi. Akibatnya, para pelaku UMKM masih setia pada sistem pencatatan manual dan belum berminat untuk menggunakan aplikasi akuntansi berbasis android. Oleh karena itu, pemerintah perlu bekerja sama dengan pengembang aplikasi akuntansi berbasis android dan para pihak terkait untuk terus menyempurnakan aplikasi akuntansi serta melakukan sosialisasi kepada para pelaku UMKM, baik dari segi penggunaan aplikasi tersebut maupun dari segi pemahaman akuntansi.
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