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All Journal Apssai Accounting Review (ApAR)
Bonang Pamungkas Purbananda
Universitas Cenderawasih
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS MODEL PENERIMAAN SISTEM TEKNOLOGI AKUNTANSI DISEKTOR UMKM JAYAPURA DENGAN PENDEKATAN MODEL TECHNOLOGY ACCEPTANCE MODEL (TAM) Bonang Pamungkas Purbananda; Syaikul Falah; Aaron Simanjuntak
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.398 KB) | DOI: 10.26418/apssai.v1i2.10

Abstract

This study aims to analyze the accounting technology acceptance method using the Technology Acceptance Model or TAM with a sample of 275 MSME running information systems. The data is processed using descriptive analysis with SEM data processing. The results of the study are (1) perceived ease of use has an effect on perceived usefulness with a significant level of 0.000; (2) perceived usefulness has no effect on attitude toward using (attitude); (3) perceived ease of use has no effect on attitude toward using (attitude); (4) attitude toward using (attitude) has no effect on behavioral intention (intention); (5) perceived usefulness has a direct effect on the behavioral intention with a significant level of 0.0001; (6) behavioral intention (intention) has no effect on actual usage (real users).
Co-Authors Aaron M. A. Simanjuntak Syaikul Falah