Citation: Robiur Rahmat Putra & Vanessa Gilda (2023). The Failure of Accounting Knowledge to Moderate Interest in Using Accounting Software for MSMEs with the UTAUT2 Model. Saudi J Econ Fin, 7(2): 68-76. 68 Saudi Journal of Economics and Finance Abbreviated Key Title: Saudi J Econ Fin ISSN 2523-9414 (Print) |ISSN 2523-6563 (Online) Scholars Middle East Publishers, Dubai, United Arab Emirates Journal homepage: http://saudijournals.com Original Research Article The Failure of Accounting Knowledge to Moderate Interest in Using Accounting Software for MSMEs with the UTAUT2 Model Robiur Rahmat Putra 1 , Vanessa Gilda 1* 1 Accounting Study Program, University 17 August 1945 Jakarta, Indonesia DOI: 10.36348/sjef.2023.v07i02.001 | Received: 17.12.2022 | Accepted: 31.01.2023 | Published: 05.02.2023 *Corresponding author: Vanessa Gilda Accounting Study Program, University 17 August 1945 Jakarta, Indonesia Abstract The purpose of this study is to analyze the UTAUT2 model of interest in using accounting software in MSMEs by using accounting knowledge as a moderating variable. The data collection technique uses simple random sampling through Google Forms in the form of a questionnaire. This study has a total sample of 164 respondents with the criteria of MSME owners. The data processing method in this study is to use smartPLS with the aim of testing the hypothesis. The results of this study indicate that performance expectations, hedonic motivation, and social influence have a positive and significant effect on the intention to use accounting software while accounting knowledge cannot moderately and negatively influence the UTAUT 2 model on interest in using accounting software. The results of this study recommend that to increase interest in using accounting software for MSMEs, it is necessary to socialize the meaning of accounting and procedures for using accounting software for MSMEs in order to improve the management of financial reports. Keywords: Accounting knowledge, MSME, Interest in use, Software accounting, UTAUT2. Copyright © 2023 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY-NC 4.0) which permits unrestricted use, distribution, and reproduction in any medium for non-commercial use provided the original author and source are credited. INTRODUCTION In the 4.0 era, technology has a significant role in human activities, one of which is in the business world. Technology can help a lot in the business world, especially regarding well-integrated information systems. Information systems are designed to attract business people and help businesses move in a better direction. Accounting software is designed to facilitate accounting recording activities and process financial transactions. Accounting software is part of an accounting information system. Accounting information systems are human resource activities ranging from collecting, classifying, managing, and analyzing data to be converted into financial information. The use of accounting software can assist in providing information business and improving the performance of the business (Hatta et al., 2019). UMKM is defined as a business that is operated by individual business actors, households, or small-scale business entities based on Law number 20 of 2008. In the business world, of course, financial reports are very influential. That's why MSMEs also need to have good financial reports. Good financial management helps MSMEs get information about their business performance so that they can make future strategies for the development and progress of their business. Financial management can be seen from the financial reports produced. These financial reports can explain the performance of MSMEs during the accounting period. The application of accounting software should be put to good use because it can help MSMEs to facilitate the financial management process. The presence of accounting software itself can be an alternative to overcoming the problems experienced by MSME activists. However, there are still many MSME activists who still use the manual recording in their financial reports. Therefore, the awareness of MSME actors to carry out digital bookkeeping through accounting software is needed (Prasetyo, 2021). In using accounting software, it is necessary to have a desire from within. It is called Interest. Interest is a form of interest or tendency toward something which is a psychological aspect. This research wants to develop further from previous empirical studies by (I. R. Putri, 2022) which suggests that performance expectations and social influence have a positive and significant effect on the