Apssai Accounting Review (ApAR)
Vol 2 No 1 (2022): April

ANALISIS MODEL PENERIMAAN SISTEM TEKNOLOGI AKUNTANSI DISEKTOR UMKM JAYAPURA DENGAN PENDEKATAN MODEL TECHNOLOGY ACCEPTANCE MODEL (TAM)

Bonang Pamungkas Purbananda (Universitas Cenderawasih)
Syaikul Falah (Universitas Cenderawasih)
Aaron Simanjuntak (Universitas Cenderawasih)

Article Info

Publish Date
26 Apr 2022

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).

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Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...