Accounting System Integration and Control Outcomes in Indonesian Micro, Small, and Medium Enterprises

Evi Octavia; Rosalinda B Lacerona; Ait Novatiani; Rima Rachmawati

doi:10.15408/etk.v25i2.47384

Authors

Evi Octavia Widyatama University
Rosalinda B Lacerona College of Business Administration, University of The East, Manila Campus
Ait Novatiani Universitas Widyatama
Rima Rachmawati Universitas Widyatama

DOI:

https://doi.org/10.15408/etk.v25i2.47384

Keywords:

behavioral intention, system integration, digital accounting, decision quality

Abstract

Research Originality: The novelty of this study lies in linking digital accounting integration, beyond mere system adoption, to two distinct managerial control outcomes, namely decision quality and cost control, in Indonesian MSMEs.

Research Objectives: This study examines how behavioral and organizational factors influence the adoption and integration of management accounting information systems and how these processes affect managerial control outcomes in Indonesian MSMEs.

Research Method: This study employs a cross-sectional survey of 580 Indonesian MSMEs and analyzes the data using partial least squares structural equation modeling.

Empirical Results: Government Support and Compatibility are the strongest predictors of Behavioral Intention. Behavioral Intention significantly influences both system adoption and system integration. System adoption improves Cost Control Effectiveness, whereas system integration has a stronger effect on Decision Quality. The findings also demonstrate that Behavioral Intention mediates the effects of key antecedent factors on both managerial outcomes.

Implications: The findings imply that MSME digitalization policies should prioritize implementation support, process–system fit, staged module integration, and practical training to strengthen routine system use and improve managerial control.

JEL Classification: M15, M41, O33