Adoption of Accounting Information Systems in Owner-Managed MSMEs: A Case Study of Rav Harrèn in Indonesia

Abstract

This qualitative case study explores the adoption and utilisation of Accounting Information Systems (AIS) in an owner-managed micro, small, and medium enterprise (MSME) named Rav Harrèn in Indonesia. Data were collected through in-depth interviews with the owner and staff, participatory observation of accounting practices, and document analysis. Thematic analysis was applied to identify behavioural, organisational, and technological factors influencing AIS adoption. Findings reveal that the enterprise relies primarily on Microsoft Excel for transaction recording and financial reporting, with limited internal controls and no audit-trail mechanisms. Although the perceived usefulness of digital tools is acknowledged, the perceived ease of use and human resource capability remain key obstacles to full adoption. Integrating the Technology Acceptance Model (TAM) and Resource-Based View (RBV), the study explains how limited technical resources and managerial readiness affect digital transformation in owner-managed MSMEs. The study contributes to the AIS literature by highlighting context-specific adoption barriers and proposing a phased digitalisation roadmap through structured training, standardised procedures, and selective software implementation. Practical implications suggest that strengthening accounting competencies and establishing digital literacy programmes are essential to improving reliability, transparency, and accountability in small enterprises.