ABSTRACT
Most of the Islamic Boarding Schools (IBS) have not implemented the Accounting Standard from Bank Indonesia and the Indonesian Accounting Association. The Unified Theory of Acceptance and Use of Technology (UTAUT) is one of the appropriate theoretical models to explain the adaptation of science. This study employs the UTAUT model to determine factors influencing the intention to use (IU) IBS's accounting standards in East Java. This study is an explanatory quantitative study with the SEM technique to analyze the data obtained from 104 respondents selected through selective sampling. The results show that of the variables used in the analysis, facilitating condition is proved to have a significant influence on the IU accounting standards for IBS, while other variables show different results. It proves that by creating a supportive condition, the urge to implement accounting standards for IBS will certainly encourage good governance in this institution.
