Readiness and Acceptance of Accounting Information Systems for Financial Reporting in Indonesian Village-Owned Enterprises: A TRAM Approach
DOI:
https://doi.org/10.61194/ijtc.v7i4.2394Keywords:
technology readiness and acceptance model, accounting information systems, bumdes, village-owned enterprises, digital accounting adoptionAbstract
Despite the growing adoption of digital accounting applications, there is limited evidence on how technology readiness influences the acceptance of accounting information systems within village-owned enterprises. This study examines the readiness and acceptance of accounting information systems used for financial reporting in Indonesian village-owned enterprises, using the Technology Readiness and Acceptance Model (TRAM). Data were collected through an online survey of personnel from village-owned enterprises involved in financial reporting and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that perceived usefulness is the strongest determinant of intention to use accounting information systems. Optimism positively influences perceived usefulness, while innovativeness positively affects perceived ease of use. Interestingly, insecurity also positively affects perceived usefulness, suggesting that concerns about data security, transaction reliability, and information accuracy may increase users’ appreciation of accounting applications. In contrast, perceived ease of use does not significantly influence intention to use. These findings indicate that technology adoption in village-owned enterprises is driven primarily by perceived practical benefits rather than operational simplicity. The study extends the application of TRAM to village-owned enterprises and suggests that technology readiness may operate differently in accountability-oriented rural organizations. Practically, adoption initiatives should emphasize the benefits of accounting applications for reporting quality, efficiency, and accountability.
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Copyright (c) 2026 Miftahul Hadi, Rokhmat Taufiq Hidayat, Bagas Johantri, Joko Sustiyo, Siti Khomsatun
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This work is licensed under a Creative Commons Attribution 4.0 International License.
