FAKTOR-FAKTOR YANG MEMPENGARUHI BEHAVIORAL INTENTION TO USE PENGGUNAAN SOFTWARE AKUNTANSI PADA UMKM
DOI:
https://doi.org/10.34128/jra.v5i2.130Keywords:
Perceived ease of use, Perceived usefulness, Attitude toward using, Behavioal intention to useAbstract
This study aims to know the factors influencing the behavioral intention to use accounting software in MSMEs in Blitar Regency. Those factors were perceived ease of use, perceived usefulness, and attitude toward using in the Technology Acceptance Model. This type of research used quantitative research and data collection techniques through a questionnaires given to MSME actors in the Blitar Regency area. Used the Slovin formula, the samples taken in this study were 400 respondents. Method of data analysis used validity test, reliability test and path analysis. The results of this study indicated that perceived ease of use and perceived usefulness significantly affected attitudes toward using the use of accounting software in MSMEs in Blitar Regency. The perceived ease of use and perceived usefulness also affected behavioral intention to use accounting software use in MSMEs in Blitar Regency either through intermediaries or direct. Lastly, attitude toward using significantly affected behavioral intention to use accounting software in MSMEs in Blitar Regency as well.
References
Adhiputra, W. M. (2015). Aplikasi Technology Acceptance Model Terhadap Pengguna Layanan Internet Banking. Jurnal Bisnis Dan Komunikasi, 2(1), 52–63.
Ahmad, P. S. B. (2014). Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Keamanan dan Ketersediaan Fitur Terhadap Minat Ulang Nasabah Bank Dalam Menggunakan Internet Banking (Studi Pada Layanan Internet Banking BRI). Jurnal Studi Manajemen, 8(1), 1–11.
Bahri, S. (2016). Pengantar Akuntansi. CV Andi Offset.
Bangkara, R. P., Putu, N., & Harta, S. (2016). Pengaruh Perceived Usefulness dan Perceived Ease of Use Pada Minat Penggunaan Internet Banking Dengan Attitude Toward Using Sebagai Variabel Intervening. E-Jurnal Akuntansi Universitas Udayana, 16, 2408–2434.
Chawla, D., & Joshi, H. (2019). Consumer Attitude and Intention to Adopt Mobile Wallet in India–An Empirical Study. International Journal of Bank Marketing, 37(7), 1590–1618.
Chemingui, H., & Ben Lallouna, H. (2013). Resistance, Motivations, Trust and Intention to Use Mobile Financial Services. International Journal of Bank Marketing, 31(7), 574–592.
Cholifah, R. N. (2020). Pengaruh Perceived Usefulness, Perceived Ease of Use dan Trust Terhadap Intention to Use (Studi Kasus Pengguna Dana Pada TIX ID di Tangerang Selatan dan Jakarta Selatan).
Cudjoe, A. G., Anim, P. A., & Nyanyofio, J. G. N. T. (2015). Determinants of Mobile Banking Adoption in the Ghanaian Banking Industry: a Case of Access Bank Ghana Limited. Journal of Computer and Communications, 3(02), 1.
Destiana, B. (2012). Analisis Penerimaan Pengguna Akhir Terhadap Penerapan Sistem E-Learning Dengan Menggunakan Pendekatan Technology Acceptance Model (TAM) di SMAN 1 Wonosari. Skripsi.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 2. Badan Penerbit Universitas Diponegoro.
Handayani, W. P. P., & Harsono, M. (2016). Aplikasi Technology Acceptance Model (TAM) Pada Komputerisasi Kegiatan Pertahanan. Jurnal Economica, 12, 13–22.
Hariyo, S. (2013). Analisis Penggunaan Elena Untuk Meningkatkan Efektifitas Belajar Berdasarkan Pendekatan Technology Acceptance Model Pada Mahasiswa Fakultas Ekonomi Universitas Negeri Semarang. Skripsi.
Indarsin, T., & Ali, H. (2017). Attitude toward Using m-Commerce: The Analysis of Perceived Usefulness Perceived Ease of Use, and Perceived Trust: Case Study in Ikens Wholesale Trade, Jakarta–Indonesia. Saudi Journal of Business and Management Studies, 2, 995–1007.
Leon, S. (2018). Service mobile apps: a millennial generation perspective. Industrial Management & Data Systems. 118(9), 1837–1860.
Martani, Dwi, et al. (2016). Akuntansi Keuangan Menengah (Edisi 2). Salemba Empat.
Nainggolan, K. (2014). Pengantar Akuntansi. Universitas Medan Area.
Naufaldi, I. (2020). Pengaruh Perceived Ease Of Use , Perceived Usefulness , dan Trust terhadap Intention To Use. II(3), 715–722.
Omotayo, F. O, & Adebayo, A. K. (2015). Factors Influencing Intention to Adopt Internet Banking by Postgraduate Student of the University of Ibadan, Nigeria. Journal of Internet Banking and Commerce, 20(3).
Putra, I. S. (2021). Pengaruh Perceived Ease of Use Terhadap User Intention to Use Melalui Perceived Usefulness Pada Penggunaan E-Learning Dengan Aplikasi Moodle di Perguruan Tinggi.
Rahayu, A. G. (2013). Pengaruh Teknologi Informasi (Pendekatan Technology Acceptance Model) dan e-filling terhadap User Satisfaction (Survey pada Wajib Pajak Badan di Wilayah KPP Madya Bandung). Skripsi Universitas Komputer Indonesia.
Rahman, P. (2013). Pengantar Akuntansi 1 Pendekatan Siklus Akuntansi. Salemba Empat.
Regita, A., Santoso, T., Bisnis, P. M., Manajemen, P. S., Bisnis, F., & Siwalankerto, J. (2020). Pengaruh Perceived Ease of Use, Perceived Usefulness dan Attitude Towards Using Terhadap Behavioural Intention to Use Pada Aplikasi OVO. 8(1).
Rudianto. (2012). Pengantar Akuntansi : Konsep dan Teknik Penyusunan Laporan Keuangan Adaptasi IFRS. Erlangga.
Santoso, B. (2013). Pengaruh Perceived Usefulness, Perceived Ease of Use, dan Perceived Enjoyment Terhadap Penerimaan Teknologi Informasi (Studi Empiris di Kabupaten Sragen).
Setiawan, N., Nurhadi, M., Djuwito, & Diptyana, P. (2018). Analisis Perilaku Penggunaan Learning Management System. Spirit Pro Patria, IV(34), 138–153.
Setyawati, R. E. (2020). Pengaruh Perceived Usefullness, Perceived Ease of Use Terhadap Behavioral Intention to Use Dengan Attitude Towards Using Sebagai Variabel Intervening (Studi Kasus Pada Gopay di Kota Yogyakarta). Jurnal Ekobis Dewantara, 3(1), 39–51.
Veronica, F. (2020). Pengaruh Kualitas Pelayanan, Faktor Sosial dan Faktor Pribadi Terhadap Keputusan Pembelian Pada PT Billindo Utama di Kota Batam.
Widyapraba, E., Susanto, T. D., Herdiyanti, A., Informasi, J. S., Informasi, F. T., Teknologi, I., Nopember, S., Arief, J., Hakim, R., & Indonesia, S. (2016). Analisis Faktor-Faktor yang Mempengaruhi Niat Pengguna Untuk Menggunakan Aplikasi Daftar Onine Rumah Sakit ( Studi Kasus : RSUD Gambiran Kediri ).
Yadav, R., & Pathak, G. S. (2017). Determinants of Consumers’ Green Purchase Behavior in a Developing Nation: Applying and Extending the Theory of Planned Behavior. Ecological Economics, 134, 114–122.
Yuliani, Budiman, A., & Dewi, M. S. (2016). Generasi Y dan Adopsi Terhadap Internet Banking pada Nasabah di Indonesia Menggunakan Kerangka Technology Acceptance Model (TAM). Wawasan Manajemen, 4(3), 231–245
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Iwan Setya Putra, Nina Ayu Kusuma Wardani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.