Digital bookkeeping is an important innovation for micro, small and medium
enterprises (MSMEs) in managing business finances. The purpose of this study
is to examine the factors that influence the intention to use digital bookkeeping
applications. This study uses the Technology Acceptance Model and expands
with self-efficacy and personal awareness of user intention to use digital
bookkeeping applications. The sample of this study was 225 SMEs from various
types of industrial sectors, and was analyzed using Structural Equation Modeling
(SEM) through Smart PLS. The results showed that perceived ease of use and
self-efficacy affect MSMEs' intention to use digital bookkeeping, while
perceived usefulness and personal awareness have no effect. This research
provides insight in developing knowledge related to technology adoption in the
financial sector, and contributes to the expansion of the Technology Acceptance
Model with self-efficacy and personal awareness. Practically, this research has
implications in creating good financial management for MSMEs.
Keywords: Perceived usefulness, perceived ease of use, personal
awareness, self-efficacy, TAM.