Exploring the Core Constructs of UTAUT 2 and Their Influence on MSMES’ Intention to Use Accounting Information Systems in South Kalimantan

Authors

  • Rasi Rasi Undergraduate Program in Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, Indonesia
  • Mellani Yuliastina Undergraduate Program in Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, Indonesia
  • Wia Rizqi Amalia Undergraduate Program in Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, Indonesia
  • Monica Rahardian Ary Helmina Undergraduate Program in Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, Indonesia
  • Alfian Alfian Undergraduate Program in Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, Indonesia

Keywords:

Performance Expectancy, Effort Expectancy, Social Influence, Facilitated Condition, Hedonic Motivation, Price Value, Intention to Use

Abstract

Study’s aim: This study aims to test and analyze the core constructs of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) in influencing the intention to use accounting information systems (AIS) among MSMEs in South Kalimantan. Design/Methodology/Approach: This research adopts a quantitative approach using purposive sampling, targeting MSMEs that possess a Business Identification Number (NIB). Data were collected through questionnaires and analyzed using the Structural Equation Model–Partial Least Squares (SEM-PLS). Findings: Only performance expectancy has a significant positive effect on the intention to use AIS. Meanwhile, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit do not significantly influence the intention to use AIS. Theoretical Contribution/Originality: This study enriches the UTAUT 2 literature by providing empirical evidence in the MSME context, particularly in a developing region. It confirms performance expectancy as the most influential determinant while offering contextual insights. The originality of this study lies in its focus on MSMEs with NIB status in South Kalimantan and in applying the UTAUT 2 framework in this specific setting. Practitioner/Policy Implication: The findings suggest that policymakers and relevant stakeholders should prioritize enhancing MSMEs’ understanding of the benefits and usefulness of AIS. Programs such as training, socialization, and digital literacy initiatives can be emphasized to increase AIS adoption. Limitation/Implication: This study is limited to MSMEs in South Kalimantan and may not be generalizable to other regions or sectors. Future research is recommended to include broader geographical coverage and additional variables to explain AIS adoption behavior better.

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Published

2026-03-01

Issue

Vol. 1 No. 1 (2026): Journal of Sustainable Accounting, Business, and Economic Policy (in progress)

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