Assessing technology readiness for digital financial reporting in green commodity MSMEs: evidence from madiun using TRI framework
Keywords:
Readiness index framework, Technology adoption, Green commodiesAbstract
This study aims to analyze the level of technology adoption readiness in financial reporting among green commodity Micro, Small, and Medium Enterprises in the Madiun region. These enterprises, including essential oil producers and small-scale farmers, face a range of barriers to digital transformation, such as limited technological literacy, inadequate digital infrastructure, and organizational inertia. To address these challenges, a quantitative research design was employed using a structured questionnaire comprising 16 items adapted from the Technology Readiness Index (TRI). The four core dimensions-Optimism, Innovativeness, Discomfort, and Insecurity-served as the analytical framework for measuring individual readiness. A total of 43 respondents participated in the study, representing various actors in the green commodity value chain. The data were analyzed using multiple linear regression facilitated by SPSS software. Findings reveal that all four TRI dimensions significantly influence the readiness to adopt technology-based financial reporting systems. These results underscore the pivotal role of user perceptions and psychological readiness in the broader context of Micro, Small, and Medium Enterprises digitalization. The study contributes theoretically by expanding the discourse on technology adoption in rural and environmentally sustainable business contexts, and offers practical implications for local governments, NGOs, and development agencies. Specifically, the findings highlight the urgency of targeted interventions that enhance user readiness as a foundational step in enabling inclusive and effective digital transformation within green commodity sectors.
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