Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi

  • Oom Tikaromah Universitas Pelita Bangsa
  • Nurjanah Nurjanah Universitas Pelita Bangsa
  • Adibah Yahya Universitas Pelita Bangsa
  • Taufik Hidayat Universitas Pelita Bangsa
Keywords: perceived ease of use; perceived usefulness; attitude towards using, intention to use.

Abstract

This study aims to analyse the factors that influence the intention to use the Accounting Information System (AIS) in Indonesian construction companies using the Technology Acceptance Model (TAM). The research method used is quantitative involving 47 respondents who are employees involved in financial records. Data were collected through a questionnaire that measured perceptions of ease of use, usefulness, and attitudes towards the use of AIS. The results of the analysis show that perceived ease of use and attitude towards using have a positive and significant effect on intention to use, while perceived usefulness does not show a significant effect. These findings indicate that ease of use and positive attitude towards technology are key factors in encouraging the intention to use AIS. This research provides insights for companies in designing more effective technology adoption strategies, focusing on improving ease of use and developing positive attitudes among employees.

 

References

Aditia, E., Tela, I. N., Saleh, N., Ilona, D., & Zaitul. (2018). Understanding the Behavioral Intention to Use a University Web-Portal. MATEC Web of Conferences, 248, 0–4. https://doi.org/10.1051/matecconf/201824805004

Ali, M. M., Hariyati, T., Pratiwi, M. Y., & Afifah, S. (2022). Metodologi Penelitian Kuantitatif dan Penerapannya dalam Penelitian. Education Journal.2022, 2(2), 1–6.

Cahya, C. C., & Umam, K. (2023). Muslim Non-Cash Transaction Behavior: The Moderating Role of Religiosity. Shirkah: Journal of Economics and Business, 8(2), 109–124. https://doi.org/10.22515/shirkah.v8i2.557

Gea, D., & Al-Azhar, N. I. (2021). The analysis of factors affecting using interest of QRIS payment systems on e-wallet applications in indonesia. Proceedings of 2021 International Conference on Information Management and Technology, ICIMTech 2021, 111–115. https://doi.org/10.1109/ICIMTech53080.2021.9535036

Ghozali, I. (2018). Aplikasi Analisis Multivariate (Edisi IX). Badan Penerbit - Undip.

Hidayat, U. S. (2023). How Does Experience Influence the Acceptance of Islamic Accounting Software At Kspps Sidoarjo Regency, East Java. JEA17: Jurnal Ekonomi Akuntansi, 8(2), 1–14. https://doi.org/10.30996/jea17.v8i2.8820

Julianto, I. P., & Yasa, I. N. P. (2019). The Analysis of Technology Acceptance Model (TAM) on The Use of Accounting Information System. 69(Teams 2018), 276–280. https://doi.org/10.2991/teams-18.2019.48

Khine, M., & Afari, E. (2014). Modeling the relationships between perceptions about technology and attitudes toward computers. 2014 International Conference on Education Technologies and Computers, ICETC 2014, 86–90. https://doi.org/10.1109/ICETC.2014.6998907

Laksmia, A. A., & Subekti, A. I. (2018). Behavior Users of E-Money for Payment in E-Toll Based on Assessment Technology Acceptences Model. Jurnal Ilmiah …. https://web.archive.org/web/20210813132741/https://jimfeb.ub.ac.id/index.php/jimfeb/article/download/5112/4490

Mukarromah, D., & Herdiansyah, M. I. (2024). Analisis Pengukuran Kualitas Aplikasi Satu Kemenkeu pada KPP Madya Palembang Menggunakan Technology Readiness Acceptance Model (TRAM). Jurnal Teknologi Sistem Informasi Dan Aplikasi, 7(3), 1204–1212. https://doi.org/10.32493/jtsi.v7i3.41955

Nurqamarani, A. S., Fadilla, S., & Juliana, A. (2024). Revolutionizing Payment Systems : The Integration of TRAM and Trust in QRIS Adoption for Micro , Small , and Medium Enterprises in Indonesia. Journal OfInformation Systems Engineeringand Business Intelligence, 10(3), 314–327. https://doi.org/https://doi.org/10.20473/jisebi.10.3.314-327

Oberai, S. (2024). Industri Konstruksi Asia Pasifik Mengalami Peningkatan Pesat terkait adopsi AI. Aki.or.Id. https://aki.or.id/berita/13/08/2024/185/industri-konstruksi-asia-pasifik-mengalami-peningkatan-pesat-terkait-adopsi-ai/

Palumian, Y., Jayanti, S. C. K., Indriyani, R., & Tarigan, Z. (2021). Technology acceptance model for online cinema ticketing among moviegoers in java island Indonesia: An empirical study on tix id application. IOP Conference Series: Materials Science and Engineering, 1010(1). https://doi.org/10.1088/1757-899X/1010/1/012037

Rahmatillah, I., Rachmadita, R. N., & Sudirman, I. D. (2023). The Role of No-Code Programming in Shaping Intention to Establish Digital Startups among Non-Technical Entrepreneurs. ICITDA 2023 - Proceedings of the 2023 8th International Conference on Information Technology and Digital Applications, 10427022. https://doi.org/10.1109/ICITDA60835.2023.10427022

Singasatia, D., & Melami, M. (2022). Pengaruh Perceived Usefulness (PU) dan Perceived Ease of Use (PEOU) Terhadap Behavioral Attitude Toward Using (BITU) [STT Wastu Kencana]. http://scoutcompetition.com/

Yahya, A. (2020). Sharia Fintech Development in Indonesia. INCESS. https://doi.org/10.4108/eai.17-7-2020.2302984

Yahya, A., Affandi, A., Herwani, A., Hermawan, A., & Suteja, J. (2024). Herding Behavior in the Sharia Capital Market on Investment Decisions. Jrak, 16(1), 107–118. https://doi.org/10.23969/jrak.v16i1.12172

Published
2025-01-21
How to Cite
Tikaromah, O., Nurjanah, N., Yahya, A., & Hidayat, T. (2025). Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi. Jurnal Akuntansi Bisnis Pelita Bangsa, 9(02), 246-256. https://doi.org/10.37366/akubis.v9i02.2278
Abstract viewed = 9 times
pdf downloaded = 9 times

Most read articles by the same author(s)

1 2 3 > >>