Exploring MSME Interest in Artificial Intelligence for Financial Reporting: Surabaya-Bojonegoro Case Study

Riki Saputra Perkasa; Rian Tri Widianto

doi:10.55681/sentri.v4i11.4712

Authors

Riki Saputra Perkasa Airlangga University
Rian Tri Widianto Hayam Wuruk Perbanas University

DOI:

https://doi.org/10.55681/sentri.v4i11.4712

Keywords:

Additional Employee Income (TPP), work motivation, teacher performance

Abstract

This study aims to explore the interest of Micro, Small, and Medium Enterprises (MSMEs) in Surabaya and Bojonegoro towards adopting Artificial Intelligence (AI) technology for financial reporting, and to understand the influencing factors. AI holds significant potential for enhancing efficiency and accuracy in financial processes. This study utilizes a qualitative, explorative approach, with data collected through semi-structured interviews with 53 culinary MSMEs (23 in Surabaya, 30 in Bojonegoro). Analysis was conducted using the Technology, Organization, and Environment (TOE) Framework. Preliminary results indicate Surabaya MSMEs show higher AI interest for financial reporting than those in Bojonegoro. This difference stems from variations in digital infrastructure and literacy (Technology), organizational understanding and motivation (Organization), and environmental support (Environment). Despite existing interest, many lacks technical capacity. This study provides insights for local governments, universities, and business mentors to design effective digital literacy and AI training programs, fostering improved financial management and local economic transformation.

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