Natasya Deri Liana, Gina Havieza Elmizan

Analisis Faktor Konvensional & Syariah yang Melandasi Penggunaan Akuntansi Digital di UMKM Kecamatan Perhentian Raja Kabupaten Kampar

Introduction

Analisis faktor konvensional & syariah yang melandasi penggunaan akuntansi digital di umkm kecamatan perhentian raja kabupaten kampar. Analisis faktor konvensional (TAM) & syariah (Maqashid Syariah) dalam adopsi akuntansi digital oleh UMKM di Perhentian Raja, Kampar. Pelajari efisiensi & keamanan finansial usaha.

Abstract

The use of digital accounting by micro, small, and medium enterprises (MSMEs) plays an important role in improving the efficiency and quality of financial management. However, studies integrating conventional factors based on the Technology Acceptance Model (TAM) with Sharia factors based on Maqashid Sharia in explaining the use of digital accounting by MSMEs remain limited. This study aimed to analyze the conventional and Sharia factors underlying the use of digital accounting by MSMEs in Perhentian Raja Subdistrict, Kampar Regency. The study employed a qualitative approach with a descriptive design and involved 13 MSME actors selected through purposive sampling, incidental sampling, and saturated sampling. Data were collected through in-depth interviews, observation, and documentation and were subsequently analyzed using thematic analysis. The results showed that most MSME actors still used manual financial recordkeeping, and only a small proportion had adopted digital accounting. The conventional factors underlying the use of digital accounting included perceived usefulness, perceived ease of use, facilitating conditions, and price value. In addition, Sharia factors, particularly the principle of hifzh al-maal in Maqashid Sharia, were also considered in the use of digital accounting, especially in relation to data security, transparency, and the protection of business assets. These findings extend the study of technology adoption by integrating the TAM and Maqashid Sharia perspectives within the context of MSME financial management. In practical terms, the results emphasize the importance of training, assistance, and the development of digital accounting applications that are easy to use, secure, and aligned with the needs of Sharia-based MSMEs by the government, MSME support institutions, and application developers.

Review

This study presents a timely and relevant investigation into the factors influencing the adoption of digital accounting by Micro, Small, and Medium Enterprises (MSMEs), a critical area for economic development and financial literacy. Its primary strength lies in its innovative approach to integrating two distinct theoretical frameworks: the conventional Technology Acceptance Model (TAM) and the Sharia-based Maqashid Sharia principles. By addressing the limited existing research that bridges these perspectives, the paper offers a novel contribution to understanding technology adoption in a context where both economic utility and religious values play a role. The focus on MSMEs in a specific Indonesian region further grounds the research in a practical, real-world setting, highlighting its potential to inform localized support initiatives. Employing a qualitative approach with a descriptive design, the research meticulously gathered data from 13 MSME actors through in-depth interviews, observation, and documentation. The use of thematic analysis allowed for a rich exploration of the underlying motivations and barriers to digital accounting adoption. The findings reveal a significant challenge: a majority of MSMEs in the studied area still rely on manual financial recordkeeping, with only a small fraction embracing digital solutions. Crucially, the study successfully identified a set of conventional factors, consistent with TAM, including perceived usefulness, perceived ease of use, facilitating conditions, and price value. Moreover, it distinctively highlighted the importance of Sharia factors, particularly the principle of *hifzh al-maal* from Maqashid Sharia, which resonated with MSME actors concerning data security, transparency, and asset protection. The theoretical contribution of this study is significant, extending the application of technology adoption models by uniquely incorporating Sharia principles, thereby offering a more holistic understanding for a specific cultural and religious context. Practically, the results provide valuable insights for policymakers, MSME support organizations, and application developers. They underscore the imperative for targeted training and assistance programs, alongside the development of digital accounting applications that are not only user-friendly and secure but also explicitly align with Sharia-based needs. While the qualitative nature and specific geographic scope (13 participants in Perhentian Raja Subdistrict) provide deep insights, they inherently limit the generalizability of the findings. Future research could explore these factors quantitatively across a larger and more diverse sample of MSMEs or investigate other Maqashid Sharia principles to build a more comprehensive model of digital accounting adoption in Islamic economies.

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