Technology Acceptance Model Analysis on The Implementation of Accounting Information Systems

This research aims to find out the level of reception users through the Technology Acceptance Model (TAM) analysis of the Accounting Information System implementation for MSMEs using the Paper.id application. This research is quantitative research with methods of descriptive verification. The research sample consisted of $\mathbf{1 5 5 ~ M S M E ~ u s e r s}$ of the Paper.id application that implements the Accounting Information System. Calculation method samples using the Inverse Square Root technique. Validity test instrument using convergent validity and reliability tests using composite reliability. The primary data in this research is the respondents’ answers collected by distributing questionnaires. The data analysis technique used is Structural Equation Modeling Analysis Based on Partial Least Square (PLS-SEM) with the help of SmartPLS 4.1 software. They are testing the hypothesis using the T-Test with the help of Bootstrapping. Test results show that perception usability and perception convenience influence attitude to usage positively, and perception usability and perception convenience influence positive use in an actual way. Furthermore, the attitude to use influential positives should be used in an actual way.

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Publication Details

Published
2024-10-24
DOI
https://doi.org/10.1109/incitest64888.2024.11121488
Primary Topic
Technology Adoption and User Behaviour
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article
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Technology Acceptance Model Analysis on The Implementation of Accounting Information Systems

Harpa Sugiharti, Ajang Mulyadi, Apriani Puti Purfini, Lulu Sri Hamdiati et al.
Technology Adoption and User Behaviour
article

Technology Acceptance Model Analysis on The Implementation of Accounting Information Systems

Harpa Sugiharti, Ajang Mulyadi, Apriani Puti Purfini, Lulu Sri Hamdiati, Nurul Amalia Ramdan
article en

Abstract

This research aims to find out the level of reception users through the Technology Acceptance Model (TAM) analysis of the Accounting Information System implementation for MSMEs using the Paper.id application. This research is quantitative research with methods of descriptive verification. The research sample consisted of $\mathbf{1 5 5 ~ M S M E ~ u s e r s}$ of the Paper.id application that implements the Accounting Information System. Calculation method samples using the Inverse Square Root technique. Validity test instrument using convergent validity and reliability tests using composite reliability. The primary data in this research is the respondents’ answers collected by distributing questionnaires. The data analysis technique used is Structural Equation Modeling Analysis Based on Partial Least Square (PLS-SEM) with the help of SmartPLS 4.1 software. They are testing the hypothesis using the T-Test with the help of Bootstrapping. Test results show that perception usability and perception convenience influence attitude to usage positively, and perception usability and perception convenience influence positive use in an actual way. Furthermore, the attitude to use influential positives should be used in an actual way.

Indonesia University of Education (ID), University of Singaperbangsa Karawang (ID), Universitas Komputer Indonesia (ID)
Decent work and economic growth
Openalex Percentile: Top 65%
Technology Adoption and User Behaviour
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Technology Acceptance Model Analysis on The Implementation of Accounting Information Systems — Harpa Sugiharti, Ajang Mulyadi, et al. · (2024) | TGRS Research Map | TGRS