Antecedents of Using Financial Software Applications on MSME Sustainability in Banyumas Regency during the Covid-19 Pandemic

Dona PRIMASARI; Eliada HERWIYANTI; Rini WIDIANINGSIH; Puji LESTARI

doi:10.52459/jowett13101221

Authors

Dona PRIMASARI Accounting Department, University of Jenderal Soedirman, Purwokerto, Indonesia https://orcid.org/0000-0003-0519-1451
Eliada HERWIYANTI Accounting Department, University of Jenderal Soedirman, Purwokerto, Indonesia
Rini WIDIANINGSIH Accounting Department, University of Jenderal Soedirman, Purwokerto, Indonesia
Puji LESTARI Accounting Department, University of Jenderal Soedirman, Purwokerto, Indonesia

DOI:

https://doi.org/10.52459/jowett13101221

Keywords:

Bounded Rationality Theory, Financial Software, Sustainability, MSME, Covid-19 Pandemic, Indonesia

Abstract

The Covid-19 pandemic has had an impact on various economic sectors in Indonesia, and consequently on Micro, Small, and Medium Enterprises (MSMEs) which have faced a decline in sales figures. The pandemic has forced MSME actors to reorganize their business strategies. Several MSMEs that could survive the impact of Covid-19 in Banyumas have implemented Technology-Based Financial Management which includes the use of software in managing their financial data so that MSME actors are able to calculate, manage, budget, predict expenses and profits to be achieved. The long-term goal of this research is to enrich the development of science, particularly, to examine bounded theory as the dominant factor influencing the intention of MSME actors in using financial software. Further, this research analyzes whether the financial software developed by the research team could help the process of MSME operational activities and has an impact on the sustainability of MSMEs during the Covid-19 Pandemic. Data collection for this study was carried out by distributing questionnaires through online media to MSME actors in the Banyumas Regency who were respondents and a direct approach to MSMEs concerning the use of financial software. The random sampling technique has been applied for this research, meanwhile, for data analysis the Statistical Product and Service Solution (SPSS), version 22.0, has been used. The expected results from this research may help to analyze and provide empirical evidence that bounded theory is the dominant factor influencing the intention of MSME actors in using financial software. The output of this paper can contribute to knowledge, especially regarding the implementation of financial software and theory development.

Cite this paper:

Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini; Lestari, Puji (2021). "Antecedents of Using Financial Software Applications on MSME Sustainability in Banyumas Regency during the Covid-19 Pandemic" Journal of World Economy: Transformations & Transitions (JOWETT) 1(03):10. DOI: https://doi.org/10.52459/jowett13101221

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