Determinan Niat Penggunaan Aplikasi Akuntansi pada UMKM Makanan dan Minuman: Pendekatan Technology Acceptance Model (TAM)

Ilham Fajar Eko Saputro, Haryanto Haryanto

Abstract


ABSTRACT

The purpose of the study was to identify the factors that influence the intention of SMEs in using accounting applications using the Technology Acceptance Model (TAM). The population of this research is SMEs in Central Java. The sampling method of this research is purposive sampling with a total sample of 100 respondents. The study used a quantitative approach by testing primary data collected through questionnaires. The data analysis technique uses a partial least square (SEM-PLS) structural equation model with the help of WarpPLS 7.0 software. The results of this study indicate that Perceived Ease of Use has a significant positive effect on Perceived Usefulness, Perceived Usefulness has a significant positive effect on Attitude Toward using, Perceived Ease of Use has a significant positive effect on Attitude Toward using, Attitude Toward using has no effect on Behavior Intention, Perceived of Usefulness has a positive and significant effect on Behavior Intention. The implications of this research can be taken into consideration for MSME actors to use accounting applications in improving their business performance.

Key Words: Technology Acceptance Model (TAM), Accounting application, MSME

 

ABSTRAK

Tujuan yang diteliti ini untuk melakukan identifikasi beberapa faktor yang memberikan pengaruh terhadap niat UMKM untuk memakai aplikasi dengan mempergunakan Technology Acceptance Model (TAM). Populasi yang diteliti ini yakni para UMKM di Jawa Tengah. Metode dalam mengambil sampel ini yakni purposive sampling, yang jumlah sampelnya sebanyak 100 responden. Dimana yang diteliti ini memakai pendekatan secara kuantitatif, dengan pengujian data secara primer dalam pengumpulannya melalui kuesioner. Teknik dalam menganalisis data memakai structural equation model partial least square (SEM-PLS) melalui bantuan Software WarpPLS 7.0. Hasil yang diteliti memberikan petunjuk jika Perceived Ease of Use memberikan pengaruh secara positif serta signifikan pada Perceived of Usefulnes, Perceived of Usefulness memberikan pengaruh juga secara positif serta signifikan pada Attitude Toward using, Perceived Ease of Use , kemudian memberikan pengaruh secara positif serta signifikan pada Attitude Toward using, Attitude Toward using tidak memberikan pengaruh pada Behavior Intention, Perceived of Usefulness memberikan pengaruh secara signifikan serta positif pada Behavior Intention. Implikasi dari yang diteliti ini bisa memberikan pertimbangan terhadap pelaku-pelaku UMKM untuk menggunakan aplikasi akuntansi dalam meningkatkan kinerja usahanya.

Kata Kunci: Technology Acceptance Model (TAM), Aplikasi Akuntansi, UMKM


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DOI: http://dx.doi.org/10.30659/jai.12.1.24-42

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