Journal of Development Research
Vol. 3 No. 2 (2019): Volume 3, Number 2, November 2019

End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach

Mardiana Andarwati (Fakultas Teknologi Informasi - Universitas Merdeka Malang)
Diana Zuhroh (Universitas Merdeka Malang)
Fikri Amrullah (Universitas Merdeka Malang)



Article Info

Publish Date
14 Nov 2019

Abstract

Increasing end-user satisfaction (EUS) on mobile-based AIS is influenced by an actual usage (AU). AU increases if Small Medium Enterprise managers feel the perceived ease of use (PEOU) and perceived usefulness (PU) of using mobile-based AIS. This study aims to (1) analyze the effect of PEOU and PU on AU, (2) analyze the effect of PEOU and PU on EUS on mobile-based AIS, (3) analyze the effect of AU on EUS on mobile-based AIS, and (4) analyze the effect of PEOU and PU to EUS on mobile-based AIS through AU. The results of this study are (1) PU has a positive effect on AU and PEOU has a negative effect on AU because to improve AU requires a guidebook that is easy to learn and the lack of ability to use system applications make it not easy, (2) PEOU and PU affect EUS on Mobile-based AIS but the most positive and dominant influence on EUS on mobile-based AIS is PU, (3) AU has a positive effect on EUS on mobile-based AIS, and (4) PEOU negatively affects EUS on mobile-based AIS through AU due to the use of AIS based on mobile, which is done repeatedly and for a long time is still unable to mediate PEOU and SME managers feel difficult to use the purchasing and sales system application to produce on time reports.

Copyrights © 2019






Journal Info

Abbrev

JDR

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Education Social Sciences

Description

Journal of Development Research, a journal runs by the Institute for Research and Community Services Universitas Nahdlatul Ulama Blitar. Journal facilitates publication of the results of research in the field of human and region development. The journal is published in two versions, the print and ...