Analysis of the implementation of ‍the SI APIK web-based accounting application in the preparation of financial statements for MSMEs: A SOR theory approach

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Abstract

The Information System Financial Information Recording Application (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan, SI APIK) is a simplified Android-based accounting tool developed by Bank Indonesia to assist micro, small, and medium-sized enterprises (MSMEs) in managing financial transactions. Despite its user-friendly design, its implementation among MSME actors remains inconsistent. This research aims to analyze the acceptance of SI APIK as a solution for financial recording issues by utilizing the ‍stimulus-organism-response (SOR) theory. The study contributes to the development of accounting information systems by examining how technological stimuli influence behavioral outcomes. Data were collected through questionnaires and interviews with 138 MSME actors in Banyumas Regency, selected using a purposive sampling technique. The gathered data were analyzed through linear regression testing using SPSS software. The empirical results demonstrate that all variables within the SOR theory exert a ‍significant positive influence on the preparation of financial statements for MSMEs. These findings suggest that the SOR framework effectively explains how SI APIK triggers internal cognitive shifts and behavioral changes in users. Ultimately, this study proves that the SI APIK application is a viable digital solution capable of significantly improving the quality of financial governance and standardized reporting for MSMEs across various business sectors.

Keywords: Accounting Application, Web SI APIK, Financial Statements, MSMEs, SOR Theory

Authors’ individual contribution: Conceptualization — D.P.; Methodology — D.P. and P.L.; Validation — D.P.; Formal Analysis — D.P., P.L., and S.M.; Resources — D.P., P.L., and S.M.; Data Curation — D.P and M.W.P.; Writing — D.P.; Supervision — D.P.; Project Administration — D.P.; Funding Acquisition — D.P.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M2, M41, M48

Received: 02.10.2025
Revised: 22.12.2025; 26.01.2026; 05.04.2026
Accepted: 14.04.2026
Published online: 16.04.2026

How to cite this paper: Primasari, D., Lestari, P., Maghfiroh, S., & Panindra, M. W. (2026). Analysis of the implementation of ‍the SI APIK web-based accounting application in the preparation of financial statements for MSMEs: A SOR theory approach. Business Performance Review, 4(2), 36–44. https://doi.org/10.22495/bprv4i2p4