Faktor-Faktor yang Memengaruhi Continuance Intention & Perceived Usefulness Realization Penggunaan Sistem Informasi Akuntansi pada UMKM

INDAH CAHYANINGTYAS, Prof. Dr. Didi Achjari, S.E., M.Com., Ak., CA.

2026 | Tesis | S2 Ilmu Akuntansi

Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor Unified Theory of Acceptance and Use of Technology (UTAUT), yaitu performance expectancy, effort expectancy, social influence, dan facilitating conditions, serta self-efficacy terhadap continuance intention penggunaan Sistem Informasi Akuntansi (SIA) pada pelaku UMKM. Penelitian ini juga menguji pengaruh continuance intention terhadap intensity of SIA use, serta pengaruh intensity of SIA use terhadap perceived usefulness realization. Penelitian ini bersifat eksplanatori dengan pendekatan kuantitatif melalui metode survei, melibatkan 132 pemilik-manajer UMKM di Indonesia yang dipilih dengan teknik purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS 4. Hasil penelitian menunjukkan bahwa performance expectancy dan facilitating conditions berpengaruh positif dan signifikan terhadap continuance intention, sedangkan effort expectancy, social influence, dan self-efficacy tidak berpengaruh signifikan. Continuance intention terbukti berpengaruh positif dan signifikan terhadap intensity of SIA use, yang selanjutnya berpengaruh positif dan signifikan terhadap perceived usefulness realization. Analisis pengaruh tidak langsung juga menunjukkan bahwa continuance intention berpengaruh positif dan signifikan terhadap perceived usefulness realization melalui intensity of SIA use sebagai mediator. Temuan ini mengindikasikan bahwa niat keberlanjutan penggunaan SIA tidak serta-merta menghasilkan manfaat nyata, melainkan harus terlebih dahulu terwujud dalam intensitas penggunaan yang konsisten. Penelitian ini memberikan kontribusi teoretis melalui integrasi model UTAUT dengan self-efficacy, continuance intention, intensity of use, dan perceived usefulness realization, serta memberikan implikasi praktis bagi pelaku UMKM dan penyedia aplikasi SIA dalam mendorong keberlanjutan dan intensitas penggunaan sistem.

This study aims to analyze the influence of Unified Theory of Acceptance and Use of Technology (UTAUT) factors: performance expectancy, effort expectancy, social influence, and facilitating conditions, as well as self-efficacy, on the continuance intention to use Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs). This study also examines the effect of continuance intention on the intensity of AIS use, and the subsequent effect of intensity of AIS use on perceived usefulness realization. This is an explanatory study using a quantitative survey method, involving 132 MSME owner-managers in Indonesia selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS 4. The results show that performance expectancy and facilitating conditions have a positive and significant effect on continuance intention, whereas effort expectancy, social influence, and self-efficacy show no significant effect. Continuance intention is found to have a positive and significant effect on the intensity of AIS use, which in turn has a positive and significant effect on perceived usefulness realization. An additional indirect-effect analysis further confirms that continuance intention has a positive and significant effect on perceived usefulness realization through intensity of AIS use as a mediating variable. These findings indicate that the intention to continue using AIS does not automatically produce tangible benefits; such benefits are only realized once the intention is actually translated into consistent, intensive system use. This study contributes theoretically by integrating the UTAUT model with self-efficacy, continuance intention, intensity of use, and perceived usefulness realization, and offers practical implications for MSMEs and AIS providers in encouraging sustained and more intensive system use.

Kata Kunci : Sistem Informasi Akuntansi, UMKM, continuance intention, UTAUT, self-efficacy, intensity of use, perceived usefulness realization, PLS-SEM