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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Manajemen Teknologi JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)
Romi Ilham, Romi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health

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Journal : Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)

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ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA Siregar, Cantika Sari; Permatasari, Ika; Pujiono, Pujiono; Ilham, Romi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.11 KB) | DOI: 10.36694/jimat.v12i2.300

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 190 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05)
Co-Authors Cantika Sari Siregar Kms Yusuf Effendi Pujiono Pujiono Salma, Kautsar Riza Saptaputra, Syawal Yasnani Yasnani, Yasnani Yundari, Yundari Yutanto, Hariadi