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Finance, Accounting and Business Analysis 
Volume 2 Issue 2, 2020 

http://faba.bg 

 

Cultivation of Accounting-Based Financial Management Technology 

and E-Commerce Adoption on the Development of MSMEs in 

Banyumas Regency  

(An Approach to Planned Behavior Theory) 

 
Dona Primasari, Siti Magfiroh, Sudjono Sudjono 
  
Departement Accounting, Jenderal Soedirman University, Indonesia 

Info Articles  
 

Abstract 

History Article: 
Submitted 23 January 2020 
Revised 4 March 2020 
Accepted 17 May 2020 

 The long-term goal of this research is to enrich the development of science, 
especially the development of MSMEs related to the adoption of information 
technology by studying using Theory of Planned Behavior. The specific purpose of 
the study is to examine what factors influence the adoption of government program 
applications at MSMEs in Banyumas Regency. Data collection in this study was 

carried out by distributing questionnaires through direct delivery to 100 respondents 
of MSMEs in Banyumas Regency who were respondents. The sampling technique 
in this study using random sampling techniques. Whereas for data analysis using 
Statistical Product and Service Solution (SPSS) and Structural Equation Modeling 
(SEM) with the AMOS program. From the results of data processing and analysis it 

was found that Theory of Planned Behavior was able to identify the factors that 
influence the adoption of Accounting-based Financial management technology and 

E-Commerce Adoption at MSMEs in Banyumas Regency 

Keywords:  
E-commerce, Accounting based 
financial management 
technology, MSMEs, Theory of 

Planned Behavior 

 

  

   

Address Correspondence:   
E-mail: dona_primasari@yahoo.com  
 

 

  



Dona Primasari / Finance, Accounting and Business Analysis 2 (2) 2020 

120 
 

INTRODUCTION 

 
Banyumas is one of the regencies in Central Java with a fairly high MSME growth rate. Although the 

growth of MSMEs in the Regency of Banyumas is quite rapid, it is not in line with the development 

process. According to Mr. Warno Noto S.H as the Head of the MSMEs Empowerment, Protection, and 

Supervision Section stated that "The growth of MSMEs in Banyumas district is very rapid. However, the 
development of MSMEs in the Banyumas district is still relatively slow, human resources are still low, the 

lack of technological knowledge about production and the limited market share and capital are factors that 

inhibit the development of MSMEs, and there are even a few MSMEs that can only survive operating for 
two to three only year. 

Broadly speaking, human resource factors, technological knowledge and marketing strategies are the 

main factors that hamper the development of MSMEs in Banyumas Regency. So far the government has 

launched various programs to support the progress of the development of MSMEs in Banyumas Regency, 
one of the programs to assist financial management is the issuance of accounting supportive financial 

management software, including SQL Ledger, GNUCash and Turbo Cash to support MSMEs operational 

activities. In addition, the government also supports the movement of MSMEs product marketing 
techniques through the Deputy for Business Development and Restructuring in Business Systems 

Development Affairs to conduct internet utilization assistance activities in the form of websites for 

MSMEs through a site called www.sentraukm.com. This activity is an activity that has been carried out in 

the 2007 fiscal year in 2 provinces, namely in Bandung, West Java and in the City of Surakarta, Central 
Java (Department of Cooperatives, 2008). 

Unfortunately, based on field surveys it is known that the MSMEs actors have not maximized the 

government programs, some of the MSMEs practitioners claimed not to know about the programs that 
were proclaimed by the government. Some are not willing to use program facilities provided by the 

Government for various reasons. The behavior of MSMEs actors certainly affects the existence of an 

MSMEs. In the theory of planned behavior, the main factor of an individual's displayed behavior is the 

intention to display a certain behavior (Ajzen, 1991: 5). Intention is assumed to be a motivational factor 
that influences behavior. Intention is an indication of how hard someone is trying or how much effort is 

made to display a behavior. 

This study tries to apply alternative models that are expected to explain the phenomenon of the 

adoption process of accounting-based financial management technology and e-commerce technology for 
MSMEs, as well as factors that can make a person feel the use of accounting-based financial management 

technology and the use of e-commerce profitably. 

 

LITERATURE REVIEW 

 

Theory of Planned Behavior (TPB) 

According to Grizzell (2003) Theory of Planned Behavior is a Theory of Reasoned Action that is 
enhanced by the addition of Perceived Behavior Control. Theory of Planned Behavior is a theory that 

predicts the consideration of behavior because behavior can be considered and planned. Then this theory 

was further developed by several researchers (for example: Krugger and Carrud, 1993; Ajzen, 1991; 
Stavroc, 1991; Sharma et. Al. 2003). Peach et. al. (2006) and Wellington et. al. (2006) states that Theory of 

Planned Behavior has advantages over other behavioral theories, because Theory of Planned Behavior is a 

behavioral theory that can identify a person's beliefs about control over something that will occur from the 

results of behavior, thus distinguishing between one's desired behavior and those that will no will. 
Ajzen (2002) suggests that Theory of Planned Behavior has emerged as one of the most influential 

frameworks and concepts that are popular in humanitarian research. According to this theory, human 

behavior is guided by 3 types of considerations: 
a. Confidence regarding possible consequences or other responses to behavior (trust behavior). 

b. Beliefs about normative expectations from others and motivation to agree with expectations based on 

normative beliefs 

c. Confidence regarding the presence of factors that may be further across from behavior (Trust Control). 
In other words, Theory of Planned Behavior is a development theory of Theory of Reasoned Action. 

In line with this, East, (1997) states that Theory of Planned Behavior is derived from Theory of Reasoned 

Action, with the difference being the addition of the variable Perceived Behavior Control to the research 
framework. 

 

Micro, Small and Medium Enterprises 

In accordance with Law Number 20 Year 2008, the definition of Micro, Small and Medium 

Enterprises as follows "Micro Business is a productive business owned by individuals and / or individual 



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business entities." Small Business is a productive economic business that stands alone, which is carried out 
by people individuals or business entities that are not subsidiaries or branches of the company that are 

owned, controlled, or become a part of either directly or indirectly of Medium Enterprises or Large 

Enterprises that meet the criteria of Small Business. " 

 

Accounting information system 
Belkaoui (2000) defines accounting information as quantitative information about economic entities 

that are useful for making economic decisions in determining choices between alternative actions. 

 

E-commerce  Impelementation 

E-commerce is defined by Ellswood (1995) as the implementation of business with the help of 

information technology and communication technology. E-commerce (electronic commerce) can simply 
be interpreted as an activity or sale and purchase transaction electronically. Buying and selling activities 

that occur are identical to conventional trading activities. The difference is only when the payment process 

occurs, and the delivery of products by sellers is done electronically (online via the Internet). 

 

Theoritical Framework 

The Government through the Ministry of Cooperatives and the Ministry of Information 
Communication has launched various facilities to support the development of MSMEs in Indonesia. The 

facilities are in the form of financial management technology based on accounting and e-commerce 

technology specifically for MSME entrepreneurs. Phenomenon in the field, especially in Banyumas 
Regency shows that MSME actors have not used all the facilities that the government has planned. 

This study examines the factors that influence MSMEs in adopting and using accounting and e-

commerce-based financial management technologies, with the aim of identifying factors that can be 

maximized so that reuse of accounting and e-commerce-based financial management technologies for 
Micro Businesses Small Medium 

 

Hypotheses development and research methods 

According to the mentioned theoretical and conceptual framework and based on the study’s problem, 

questions and objectives, our hypotheses are placed as follows: 
1. Attitude towards behavior influences intention to use in adopting accounting and e-commerce-based 

financial management technologies for MSMEs 

2. Subjective norm influences intention to use in adopting accounting and e-commerce-based financial 
management technologies for MSMEs 

3. Perceived behavior control influences intention to use in the adoption of accounting and e-commerce-

based financial management technologies for MSMEs 

4. Intention to use affects the usage behavior in the adoption of accounting and e-commerce-based 
financial management technologies for MSMEs 

5. Perceived behavior control influences usage behavior in the adoption of accounting and e-commerce-

based financial management technologies for MSMEs 
The method used in this research is d is descriptive verification method with a quantitative approach.  

The population in this study is the MSMEs in Banyumas Regency. The research sample included 100 

MSMEs trade sector actors at MSMEs in Banyumas Regency. Data collection in this study was carried 

out by distributing questionnaires through direct delivery to MSMEs in Banyumas District who were 
respondents. The sampling technique in this study using purposive sampling technique . The data analysis 

technique uses Statistical Product and Service Solution (SPSS) and Structural Equation Modeling (SEM) 

with the AMOS program. 
 

FINDING 

 

The effect of attitude towards behavior on intention to use in the adoption of accounting and e-

commerce based financial management technologies for MSMEs 

Attitude toward behavior positively influences Intention to Use, which means that the higher the 

attitude behavior will increase the intention to use. These results support previous research conducted by 
Ajzen (1991), and research by Dharmmesta and Khasanah (1999) which states that the variables that 

influence an individual's intention to do something (intention to use) are attitude toward behavior, 

subjective norm, and perceived behavior control. 

Attitude toward behavior that affects Intention to Use reveals that MSMEs who have an attitude of 
acceptance towards technology adoption will be interested in adopting accounting and e-commerce-based 

financial management technologies. MSMEs who feel that adopting accounting and e-commerce based 



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financial management technologies will not produce anything negative, will be interested in adopting 
accounting and e-commerce based financial management technologies. The phenomenon in Banyumas 

District shows that MSMEs will be interested in using financial management technology based on 

accounting and e-commerce if they see the benefits of the application. Based on the interview process, it is 

known that the principals who have not used accounting and e-commerce-based financial management 
technology because of their concern about the difficulties they face when using various applications and in 

contact with technology. The stigma that arises will influence the MSMEs to find a path that they think is 

safe and comfortable, namely the conventional system. 
 

 The influence of subjective norms on intention to use in the adoption of accounting and e-commerce 

based financial management technologies for MSMEs 

The relationship between Subjective Norm and Intention to Use has a significant positive effect. This 

means that subjective norm influences intention to use. These results are consistent with research by 

Barnet and Persley (2004) and Ajzen (1992) which states that interest (intention to use) is influenced by 
perceived behavior control and subjective norms. Ajzen (2004) also states that perceived behavior control 

has a strong influence on interest (intention to use). 

Subjective Norms also influence the growth of interest in MSMEs to adopt accounting and e-

commerce-based financial management technologies.  
Good social value in the eyes of the public about financial management technology based on 

accounting and e-commerce and positive views from important people such as friends or family of MSME 

practitioners about financial management technology based on accounting and e-commerce will influence 
the desire of MSME actors to adopt management technology accounting and e-commerce based finance. 

So far, there are a number of MSMEs that have begun to glance at accounting and e-commerce-based 

financial management technologies in Banyumas, even though they are not large enough. Based on field 

data it is known, that there is a social value stigma that arises that the use of financial management 
technologies based on accounting and e-commerce is in accordance with the regulations of the Banyumas 

Regent. The recommendation from the Bupati is proven to be able to act as a norm reference for MSME 

practitioners to use accounting and e-commerce-based financial management technology. 
 

The effect of perceived behavior control influences intention to use in the adoption of accounting and 

e-commerce-based financial management technologies for MSMEs 

Perceived Behavior Control positively influences intention to use, which means that an increase in 

perceived behavior control influences intention to use. The results of this study support the study of Ajzen 

(2004) which states that although perceived behavior control has a strong effect on intention to use . One's 
perception or thinking that adopting accounting and e-commerce based financial management technology 

is easy to do enables the person to adopt accounting and e-commerce based financial management 

technology in their marketing needs, and interest in adopting growing accounting and e-commerce based 

financial management technology in a person really allows that person to really adopt the technology of 
financial management based on accounting and e-commerce. The open minded attitude of MSMEs in 

Banyumas Regency has proven to encourage the realization of the use of financial management 

technologies based on accounting and e-commerce. The attitude of self-control that accepts something new 
that is felt to be beneficial will certainly have an impact on the use of financial management technologies 

based on accounting and e-commerce. 

 

The effect of intention to use affects the usage behavior in the adoption of accounting and e-commerce 

based financial management technologies for MSMEs 

Intention to Use positively affects Usage Behavior, which means that the higher or increasing 
intention to use will affect the increase in usage behavior. These results support the research of Wellington 

et. al. (2006) where the intention (Intention) is a feeling when someone plans or intends to do it, which will 

soon be manifested in behavior (Usage Behavior). This result is also consistent with Ajzen's (2004) study 

which states that interest (intention to use) can have a strong influence directly on Usage behavior. 
If the MSMEs feel that they can control their behavior to continue to use accounting and e-commerce 

based financial management technology after they decide to use accounting and e-commerce based 

financial management technology, it will generate interest in MSMEs to adopt the adoption of financial 
management technology based accounting and e-commerce. The use of accounting and e-commerce-based 

financial management technology adoption by MSME actors is due to the interest that arises because of 

the consideration of MSME actors as a whole, namely attitude toward behavior, subjective norm, and 

perceived behavior control. 
 

The effect of perceived behavior control on usage behavior in the adoption of accounting and e-



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123 
 

commerce-based financial management technologies for MSMEs 

Perceived Behavior Control positively influences Usage Behavior, which means that an increase in 
perceived behavior control influences usage behavior. The results of this study support the study of Ajzen 

(2004) which states that although perceived behavior control has a strong effect on usage behavior when 

mediated by intention to use, but if perceived behavior control directly on usage behavior the effect is there 

but it is weak. 
Ajzen (1992) states that a strong perception factor is important for convincing oneself so as to generate 

strong interest in a person. Raising and growing attitudes toward behavior, subjective norms, and 

perceived behavior control needs to be done so that the interest to conduct financial management and use 
e-commerce remains. The results of this study support previous studies and prove that the Theory of 

Planned Behavior can be applied to assess the behavior of MSME actors in the adoption of accounting and 

e-commerce-based financial management technologies for MSMEs. One's perception or thought that 

adopting accounting and e-commerce based financial management technology is easy to do enables the 
person to adopt accounting and e-commerce based financial management technology in their marketing 

and marketing needs, and interest in adopting accounting and e-commerce based financial management 

technology what grows in a person really enables that person to really adopt accounting and e-commerce 
based financial management technologies. If the MSMEs feel that they can control their behavior to 

continue to use accounting and e-commerce-based financial management technologies, it will generate 

interest in MSMEs to adopt accounting and e-commerce-based financial management technologies. 

 

CONCLUSION 

 
1. Attitude toward behavior positively influences Intention to Use, which means that the higher the 

attitude behavior will increase the intention to use. These results support previous research 

conducted by Ajzen (1991), and research by Dharmmesta and Khasanah (1999) 

2. The relationship between Subjective Norm and Intention to Use has a significant positive effect. 
These results are consistent with research by Barnet and Persley (2004) and Ajzen (1992). A good 

social value in the eyes of the community about e-commerce and positive views from important 

people such as friends or family of MSME practitioners about e-commerce will influence the 
desire of MSME entrepreneurs to adopt e-commerce. 

3. Perceived behavior control influences intention to use in the adoption of accounting and e-

commerce-based financial management technologies for MSMEs 

4. Intention to use affects the behavior of users in the adoption of accounting and e-commerce-based 
financial management technologies for MSMEs. Intention to Use positively affects Usage 

Behavior, which means that the higher or increasing intention to use will affect the increase in 

usage behavior. These results support the research of Wellington et. al. (2006) where the intention 
(Intention) is a feeling when someone plans or intends to do it, which will soon be manifested in 

behavior (Usage Behavior). This result is also consistent with Ajzen's (2004) study which states 

that interest (intention to use) can have a strong influence directly on Usage behavior. 

5. Perceived behavior control influences usage behavior in the adoption of accounting and e-
commerce-based financial management technologies for MSMEs. The results of this study 

support the study of Ajzen (2004) which states that although perceived behavior control has a 

strong effect on usage behavior. 
 

Theoretical Implications 

This research has broad implications in the future, especially for research relating to the relationship of 

behavioral factors in the implementation of new systems and technologies. Based on the findings of the 

research results and conclusions on the hypotheses and research problems, it can be explained that in the 
application of a system must pay attention to the socialization of costs and benefits to employees when 

they use the new system. 

 

Research Limitations 

This study has limitations that need to be considered in evaluating the results of research. The 
limitation of this study lies in the instrument of measuring the research variables used by translating the 

previous research instruments conducted abroad and in the private sector, so that there may be differences 

in cultural backgrounds, and characteristics of respondents resulting in differences in understanding. It is 
also possible that respondents mistakenly perceive their true intentions so that future research needs deeper 

study. 

 

 



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Appendix 

 

Table 1. Reliability Test Results 

No Variable correlation Signifikansi Information  

1 attitude towards 0.230**-0.822** 0.01 Valid 

2 subjective norm  0.298**-0.782** 0.01 Valid 

3 perceived behavior control 0.713**-0.835** 0.01 Valid 

4 intention to use 0.445**-0.843** 0.01 Valid 

5 usage behavior 0.602**-0.815** 0.01 Valid 

Source: Data processed, 2019 

   

 

 

No Variable Cronbach Alpha Information  

1 attitude towards 0.928 Reliabel 

2 subjective norm  0.864 Reliabel 

3 perceived behavior control 0.894 Reliabel  

4 intention to use 0.951 Reliabel  

5 usage behavior 0.721 Reliabel 

Source: Data processed, 2019 

                                         

Table 2. Validity Test Results   



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Figure 1. Estimated Full Model Equation 

 

 

Table 3. Evaluation of Fit Structural Model Indexes 

Indeks fit Result  
Recommended value 

Evaluasi model 

Chi-Square 141,512   The smaller the better 
 

Probabilitas 0,027 > 0,05 Moderate 

Chi-Square/DF 111 <2 fit 

GFI 0,813 > 0,90 fit 

RMSEA 0,063 < 0,08 fit 

AGFI 0,097 > 0,90 fit 

IFI 0,093 > 0,90 fit 

TLI 0,947 > 0,90 fit 

CFI 0,967 > 0,90 fit 

NFI  > 0,90 fit 

Source: Data processed, 2019 

 

 

Table 4.  Output of Regression Weights 

Regression Weights: (Group number 1 - Default model) 

   
Estimate S.E. C.R. P Label 

IU <--- AT .211 .152 3.395 .003 par_13 

IU <--- SN .515 .214 2.413 .016 par_14 

IU <--- PBC .458 .139 3.301 *** par_15 

UB <--- IU .232 .204 3.138 .012 par_16 

UB <--- PBC .256 .189 2.350 .034 par_20 

AT4 <--- AT 1.000 
    

AT3 <--- AT 1.051 .159 6.609 *** par_1 

AT2 <--- AT 1.155 .178 6.500 *** par_2 

AT1 <--- AT -.713 .159 -4.488 *** par_3 

SN3 <--- SN 1.000 
    

SN2 <--- SN 1.272 .186 6.830 *** par_4 

SN1 <--- SN 1.178 .168 7.021 *** par_5 

PBC3 <--- PBC 1.000 
    

PBC2 <--- PBC .897 .120 7.461 *** par_6 

PBC1 <--- PBC .843 .120 7.009 *** par_7 

IU1 <--- IU 1.000 
    

IU2 <--- IU 1.105 .158 6.984 *** par_8 

IU3 <--- IU .906 .145 6.246 *** par_9 



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Estimate S.E. C.R. P Label 

UB1 <--- UB 1.000 
    

UB2 <--- UB .997 .147 6.775 *** par_10 

UB3 <--- UB .977 .130 7.501 *** par_11 

UB4 <--- UB 1.153 .164 7.027 *** par_12 

Source: Data processed, 2019 

 


