Digital bookkeeping is a financial innovation that serves a critical function in documenting the
financial transactions of businesses. The aim of this study is to predict factors that influence the
intention of Micro, Small, and Medium Enterprises (MSMEs) in Cirebon, Java, Indonesia to
utilize digital bookkeeping. This study uses a quantitative approach to gain the perception of 225
MSMEs that represent a wide range of industrial sectors. The valid data was analyzed using
Structural Equation Modeling (SEM) through Partial Least Square. The findings show that
perceived usefulness, perceived ease of use, and convenience are factors that impact the intention
of MSMEs to adopt digital bookkeeping, while perceived usefulness, perceived ease of use, and
convenience have no effect on continuance intention. This research has practical implications
for the development of effective financial management systems for MSMEs, enabling the
monitoring of business growth systematically. This study makes a valuable contribution to the
advancement of knowledge concerning the adoption of technology in the financial sector and
enhances the Technology Acceptance Model (TAM) through its innovative approach.
Keywords: perceived usefulness, perceived ease of use, convenience, intention, continuance intention, TAM,
SEM