Following the rapid growth of technology, accounting information systems are also expanding. It is now possible to digitally generate financial reports or records that are part of an accounting information system using specific software. A financial accounting application can fully, rapidly, accurately, and comprehensively automate bookkeeping (Putri, Amrulloh, et al., 2023; Mahardhika, 2019). This study examines the impact of usefulness, ease of use, and compliance on the actual use of financial apps using a methodology based on the Technology Acceptance Model (TAM). Google Forms were utilized to conduct an online survey for data collection. The research sample consisted of 123 participants. The respondents are Indonesian micro, small, and medium-sized companies (MSMEs). This investigation employs a structural equation model (SEM). The study’s findings indicate that ease of use and compliance have a favourable and significant impact on the actual use of financial applications. In the meantime, usefulness benefits finances but is irrelevant to the application’s real use. Thus, it is possible to conclude that these findings help elevate the significance of MSME perspectives about using financial reports apps. In terms of applying financial reports applications, the research concludes with findings that can significantly influence and pave the path to a sustainable future.

This study aims to analyze the urgency of applying integrated financial and tax reports for MSME actors, using a cost and benefit analysis approach. The data used in this study is primary data. This study distributed questionnaires to 109 MSMEs in Indonesia. The data obtained were then analyzed using descriptive qualitative research methods. The results show that respondents' perceptions of MSMEs' benefits of using financial statements and taxes will be greater than the costs. Therefore, recommendations for making integrated financial and tax reporting applications can be urgently applied among MSMEs. Besides, the benefit analysis results with the most significant score is that MSMEs can make financial and tax reports on time. The application can find out the latest conditions of developments. Meanwhile, in terms of costs, the application requires quite a lot of expenses due to the use of the internet and the initial expenditure for purchasing mobile phones, applications if it is paid and other costs.

Purpose: This study aims to identify and consolidate the most effective predictors of individuals' intention to use digital payments and their actual adoption by synthesizing findings across various digital payment technologies, including digital banking, mobile/digital wallets and QR code-based payments. Design/methodology/approach: A meta-analysis was conducted on 41 empirical studies comprising 141 relationships. OpenMEE software was used to statistically synthesize the data and evaluate the predictive strength of different behavioral variables across the three main types of digital payment services. Findings: Attitude, compatibility, habit, hedonic motivation, performance expectancy and trust emerged as the most effective predictors of behavioral intention to use digital payments. Website design was also identified as a promising factor. Behavioral intention was the strongest predictor of actual adoption, while habit significantly influenced the continued use of digital payments. The analysis reveals both shared and distinct factors across digital banking, mobile/digital wallets and QR code services. Originality/value: This study fills a significant gap in the literature by empirically comparing key adoption drivers across different digital payment technologies using meta-analytic techniques. It offers a comprehensive and evidence-based understanding of the most influential factors, supporting practitioners and policymakers in enhancing digital payment strategies and financial inclusion initiatives.