Determinants of Accounting Digitalization and Its Impact on Decision-Making Effectiveness in Small and Medium Enterprises in West Java Indonesia
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study investigates the factors determining accounting digitalization adoption and its impact on decision-making effectiveness among small and medium enterprises (SMEs) in West Java, Indonesia. A mixed-method approach was employed, combining quantitative data from 300 SME managers through structured questionnaires with qualitative insights from focus group discussions (FGDs). Structural equation modeling using Smart PLS was utilized for hypothesis testing. System quality, information quality, perceived usefulness, and confirmation significantly influence intention to continue using digital accounting systems, which subsequently enhances management accounting digitalization and decision-making effectiveness through improved accuracy, timeliness, and cost reduction. The findings provide insights for policymakers and technology providers to develop targeted strategies for SME digitalization. This research uniquely integrates technology acceptance and information systems success models in the SME context, validated through mixed-method validation. The study focuses solely on West Java SMEs, limiting generalizability to other regions.
Authors: Universitas Pendidikan Indonesia, Asep kurniawan, Amir Machmud, Universitas Pendidikan Indonesia, Endang Supardi, Universitas Pendidikan Indonesia, Imas Purnamasari, Universitas Pendidikan Indonesia
Institution: Indonesia University of Education
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: bronze
Funder: Universitas Pendidikan Indonesia
OpenAlex ID: W4414933922