THE EFFECT OF PERCEIVED USEFULNESS AND EASE OF USE ON MSME ENTREPRENEURS' INTEREST IN USING THE CASHIER APPLICATION

Sugianarti Sugianarti; Reni Dwi Widiyastuti; Risal Risal

doi:10.23960/jak.v31i1.4465

Sugianarti Sugianarti Universitas Panca Bhakti
Reni Dwi Widiyastuti Universitas Panca Bhakti
Risal Risal Universitas Panca Bhakti

DOI: https://doi.org/10.23960/jak.v31i1.4465

Keywords: Cashier Application, Interest in Use, MSMEs, Perceived Usefulness, Perceived Ease of Use

Abstract

The development of information technology has brought significant changes in business management, including the Micro, Small and Medium Enterprises (MSMEs) sector. To remain competitive, MSME entrepreneurs are expected to utilize technology that can increase efficiency and effectiveness, such as using cashier applications. This study aims to examine how perceived usefulness and perceived convenience influence interest in using cashier applications for recording sales transactions. The research employed a quantitative method with an explanatory approach, focusing on testing causal relationships between variables through inferential statistical analysis. Data were collected using questionnaires distributed to 100 MSME entrepreneurs in Pontianak City. Analysis included validity and reliability tests, classical assumption tests, and multiple linear regression to examine partial and simultaneous effects. Results indicate that perceived usefulness and perceived convenience both partially and simultaneously have a positive and significant effect on interest in using cashier applications, with perceived usefulness being the most dominant factor. These findings support the Technology Acceptance Model (TAM), which explains that technology adoption is influenced by users’ beliefs. The results provide important implications for developers and stakeholders in promoting MSME digitalization through improving application features, education, and digital literacy.

Downloads

Download data is not yet available.

References

Adelia, C. I., & Sukoco, S. A. (2025). Penggunaan Financial Technology Aplikasi Kasir Pintar Pro Berdasarkan Teori Technology Acceptance Model. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, 6(3), 12. https://doi.org/10.53697/emak.v6i3.2827
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
E. Koh, C., R. Prybutok, V., D. Ryan, S., & “Andy” Wu, Y. (2010). A Model for Mandatory Use of Software Technologies: An Integrative Approach by Applying Multiple Levels of Abstraction of Informing Science. Informing Science: The International Journal of an Emerging Transdiscipline, 13(January 2010), 177–203. https://doi.org/10.28945/1326
Fitrianisa, E., Dwiharyadi, A., & Afni, Z. (2023). Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Padang. Akuntansi Dan Manajemen, 18(2), 51–69. https://doi.org/10.30630/jam.v18i2.238
Hakim, A. R., & Iswahyudi, S. N. M. (2024). Digitalisasi Pencatatan Keuangan Usaha Kecil Mikro dan Menengah ( UMKM ): Perlukah ? Digitalization Of Financial Recording Of Small Micro And Medium Enterprises ( MSMEs ): Needed ? The Journal of Multidisciplinary Research on Scientific and Advanced, 12(3), 331–337.
Ikhlash, M., Irsutami, I., & Afifah, T. (2025). Unveiling drivers and inhibitors in cashless readiness adoption: Evidence from Batam, Indonesia. Jurnal Akuntansi & Auditing Indonesia, 28(2), 153–163. https://doi.org/10.20885/jaai.vol28.iss2.art6
Ilma, R., & Muid, D. (2023). Analisis Faktor-Faktor Yang Memengaruhi Minat Pemanfaatan Dan Penggunaan Aplikasi Moka Pos (Point of Sale) Berbasis Cloud Pada Umkm Di Kota Semarang Dengan Menggunakan Model Unified Theory of Acceptance and Use of Technology (Utaut). Diponegoro Journal of Accounting, 12(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Kala’Lembang, A., Sudarmiatin, Soetjipto, B. E., & Winarno, A. (2024). Understanding the adoption of digital payment in Indonesian SMEs using modified technology acceptance model. Journal of Social Economics Research, 11(2), 213–227. https://doi.org/10.18488/35.v11i2.3672
Kusumawati, E. D., & Putri, E. (2024). The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management. 11(2), 241–250. https://journal.univpancasila.ac.id/index.php/jrap
McCord, M. (2006). Technology acceptance model. Handbook of Research on Electronic Surveys and Measurements, 306–308. https://doi.org/10.4018/978-1-59140-792-8.ch038
Putra A, R., Setiawan, A., Widyastuti D, R., & Sari, W. (2023). Analisis Faktor - Faktor Yang Mempengaruhi Penyusunan Laporan Keuangan Pada Usaha, Mikro, Kecil Dan Menengah (Umkm) Di Kota Pontianak. Jurnal Akuntansi, Auditing Dan Investasi (JAADI), 3(2), 28–33.
Raya, J. C., Cabe, P., & Pamulang, T. S. (2021). Technology adoption in small-medium enterprises based on technology acceptance model: A critical review. Journal of Information Systems Engineering and Business Intelligence, 7(2), 162–172.
Septiani, R. A., & Jaurino. (2020). Analisis Kesiapan Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Umkm Di Kota Pontianak. Jurnal Akuntansi, Auditing Dan Investasi (JAADI), 2(2), 1–9.
Sholihah, E., & Nurhapsari, R. (2023). Percepatan Implementasi Digital Payment Pada UMKM: Intensi Pengguna QRIS Berdasarkan Technology Acceptance Model. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 1–12. https://doi.org/10.21831/nominal.v12i1.52480
Sigalingging, E. D. (2022). Analisis Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Penerimaan Teknologi Pada Sektor UMKM Medan Tuntungan. Journal of Education, Humaniora and Social Sciences (JEHSS), 5(1), 155–163. https://doi.org/10.34007/jehss.v5i1.1153
Tao, D. (2008). Understanding intention to use electronic information resources: A theoretical extension of the technology acceptance model (TAM). AMIA ... Annual Symposium Proceedings / AMIA Symposium. AMIA Symposium, Figure 2, 717–721.
Venkatesh, V. (2000). Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model. Information Systems Research, 11(4), 342–365. https://doi.org/10.1287/isre.11.4.342.11872
Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x
William, G., & Tjokrosaputro, M. (2021). PERSEPSI KEGUNAAN DAN PROMOSI UNTUK MEMPREDIKSI NIAT PENGGUNAAN E-WALLET : SIKAP SEBAGAI VARIABEL MEDIATOR. 5(1), 74–88.
Wulandari, S. Z., Hidayah, A. A., Harahap, F. A., Firdauzi, I., & Soedirman, U. J. (2023). The Implementation of Technology Readiness and Acceptance Model for Industrial Resilience in Batik MSME during the Disruption Era. Siti Zulaikha Wulandari,et.al THE IMPLEMENTATION OF TECHNOLOGY READINESS AND ACCEPTANCE MODEL FOR INDUSTRIAL RESILIENCE IN B. Jurnal Ekonomi, 12(04), 2023. http://ejournal.seaninstitute.or.id/index.php/Ekonomi