Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable

Astuti, Sri and Gamayuni, Rika and Komalasari, Agriati (2024) Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable. In: Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia.

[thumbnail of 71253.pdf] PDF
71253.pdf
Download (374kB)

Abstract

This article explores the adoption and use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs assisted by State-Owned Enterprises (BUMN). Using the Unified Theory of Acceptance and Use of Technology (UTAUT) method, this research aims to investigate the factors

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 18:20
Last Modified: 16 Apr 2026 21:56
URI: http://eprints.eai.eu/id/eprint/52041

Actions (login required)

View Item
View Item