ANALISIS PENGGUNAAN APLIKASI BERBASIS AKUNTANSI PADA PELAKU UMKM SE-KARESIDENAN KEDIRI MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)
(1) 
(2) STIE Kesuma Negara Blitar
(*) Corresponding Author
Abstract
Penelitian menguji penerimaan dan penggunaan aplikasi berbasis akuntansi pada pelaku UMKM Se-Karesidenan Kediri dengan pendekatan Technology Acceptance Model (TAM). Metode penelitian kuantitatif dan data dikumpulkan melalui kuesioner secara online pelaku UMKM di Wilayah Se-Karesidenan Kediri. Dengan menggunakan purposive sampling method, jumlah sampel 329 responden. Metode analisa uji validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas dan uji hipotesis. Hasil penelitian perceived ease of use dan service quality memengaruhi perceived usefulness penggunaan aplikasi berbasis akuntansi pada pelaku UMKM di Wilayah Se-Karesidenan Kediri secara signifikan. perceived ease of use memengaruhi user satisfcation penggunaan aplikasi berbasis akuntansi, service quality tidak memengaruhi user satisfaction ,perceived usefulness memengaruhi user satisfcation, dan perceived ease of use & service quality tidak memengaruhi user satisfcation melalui perceived usefulness terhadap penggunaan aplikasi berbasis akuntansi pada pelaku UMKM di Wilayah Se-Karesidenan Kediri
Keywords
Full Text:
PDF (Indonesian)References
Adhiputra, M. W. (2015). Aplikasi Technology Acceptance Model Terhadap Pengguna Layanan Internet Banking. Jurnal Bisnis Dan Komunikasi, 2(1), 56.
Aeni Hidayah, N., Hasanati, N., Novela Putri, R., Fiqry Musa, K., Nihayah, Z., & Muin, A. (2020). Analysis Using the Technology Acceptance Model (TAM) and DeLone & McLean Information System (D&M IS) Success Model of AIS Mobile User Acceptance. 2020 8th International Conference on Cyber and IT Service Management (CITSM), 1–4. https://doi.org/10.1109/CITSM50537.2020.9268859
Alalwan, A. A., Dwivedi, Y. K., Rana, N. P. P., & Williams, M. D. (2016). Consumer adoption of mobile banking in Jordan. Journal of Enterprise Information Management, 29(1), 118–139. https://doi.org/10.1108/JEIM-04-2015-0035
Apsari, R. D., Widhiyani, N. L. S., & Rasmini, N. K. (2023). The Influence of Accounting Information System Quality and Perceived Usefulness on Accounting Information System (AIS) User Satisfaction (Case Study at the Head Office of the Bali Regional Development Bank). European Journal of Business and Management Research, 8(4), 59–63. https://doi.org/10.24018/ejbmr.2023.8.4.2059
Bahri, S. (2022). Akuntansi UMKM Pendekatan Praktis berdasarkan SAK EMKM (1st ed.). Mitra Wacana Media Penerbit Jakarta.
Bahri, S., & Chandrarin, G. (2024). Manajemen Dan Akuntansi Koperasi - Pendekatan Praktis Berdasarkan SAK Entitas Privat (R. Indra (ed.); 1st ed.). Penerbit Andi Yogyakarta.
Chandrarin, G. (2017). Metode Riset Akuntansi : Pendekatan Kuantitatif. Salemba Empat.
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. https://doi.org/10.1108/IJBM-09-2018-0256
Chen, Y., & Chang, H. (2021). Exploring The Effects of Perceived Ease of Use and Perceived Usefulness on User Satisfaction with Accounting Software: A Case Study of SMEs. Journal of Business Research, 124, 128–136.
Dachlan, H. (2014). Analisis Data Penelitian: Metode dan Aplikasi (2nd ed.). Universitas Indonesia.
Dzaky, V., & Setiawan, A. (2024). User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review. Jurnal Ilmiah Edunomika, 08(03), 107–125. https://doi.org/http://dx.doi.org/10.29040/jie.v8i3.14077
Fida, B. A., Ahmed, U., Al-Balushi, Y., & Singh, D. (2020). Impact of Service Quality on Customer Loyalty and Customer Satisfaction in Islamic Banks in the Sultanate of Oman. Sage Open, 10(2). https://doi.org/10.1177/2158244020919517
Hidayah, N., & Muntiah, N. S. (2019). PERSEPSI PELAKU UKM TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP). Jurnal Akuntansi Indonesia, 8(1), 39. https://doi.org/10.30659/jai.8.1.39-55
Hulu, G. N., Manulang, D. L., & Gultom, P. (2024). The Effect of Perceived Ease, Perceived Benefits, and Sales Promotion on Intention to Use with Consumer Behavior as a Moderating Variable in Using Digital Wallets. Journal Business Administration: Entrepreneurship and Creative Industry, 3(2), 36–43. https://doi.org/10.32734/jba.v3i2.16391
Ibrahim, R., Leng, N. S., Yusoff, R. C. M., Samy, G. N., Masrom, S., & Rizman, Z. I. (2018). E-learning acceptance based on technology acceptance model (TAM). Journal of Fundamental and Applied Sciences, 9(4S), 871. https://doi.org/10.4314/jfas.v9i4S.50
Kim, Y., & Lee, H. S. (2014). Quality, Perceived Usefulness, User Satisfaction, and Intention to Use: An Empirical Study of Ubiquitous Personal Robot Service. Asian Social Science, 10(11), 1–16. https://doi.org/10.5539/ass.v10n11p1
Kotler, P. & Keller, K. L. (2016). Marketing management (15th ed.). Pearson Education.
Kotler, P. dan Armstrong, G. (2017). Prinsip Pemasaran (16th ed.). Pearson Education.
Meirinaldi, M., & Rizqia, A. (2023). Analisis Pengaruh Ekonomi Digital, Pola Investasi, Pandemi Covid-19, Undang-Undang Cipta Kerja Terhadap Struktur Pasar Tenaga Kerja Sektor Kesehatan Di Provinsi Dki Jakarta. JABE (Journal of Applied Business and Economic), 9(4), 420. https://doi.org/10.30998/jabe.v9i4.18339
Nora, L., & Fauzania, B. (2023). PERILAKU PENGGUNA LAYANAN APLIKASI GOFOOD: PENERAPAN TECHNOLOGY ACCEPTANCE MODEL. JABE (Journal of Applied Business and Economic), 10(1), 1. https://doi.org/10.30998/jabe.v10i1.20650
Oematan, M. E., Rahayu, S., & Dyah, J. (2024). The Effect of Perceived Usefulness and Perceived Ease of Use on Behavioral Intention Mediated by User Satisfaction in E- Commerce Users. Jurnal Ekonomi, 13(3), 472–479. https://doi.org/10.54209/ekonomi.v13i01
Olivia Citra Octaviani, Mohamad Rizan, & Agung Kresnamurti Rivai P. (2021). The Effect of E-Service Quality and Perceived Price Fairness on Customer Loyalty Which Customer Satisfaction as Intervening Study on Online Shopping Site in Indonesia. Jurnal Dinamika Manajemen Dan Bisnis, 4(1), 143–171. https://doi.org/10.21009/JDMB.04.1.7
Olivia, M., & Marchyta, N. K. (2022). The Influence of Perceived Ease of Use and Perceived Usefulness on E-Wallet Continuance Intention. Jurnal Teknik Industri, 24(1), 13–22. https://doi.org/10.9744/jti.24.1.13-22
Park, E., & Kwon, S. J. (2016). The Adoption Of Teaching Assistant Robots: A Technology Acceptance Model Approach. Program: Electronic Library and Information Systems, 50(4), 354–366. https://doi.org/10.1108/PROG-02-2016-0017
Rachmi, I. F., Asta, F. R., & Kartiko, N. D. (2023). The Effects of Perceived Ease of Use, Perceived Usefulness, and Computer Self-Efficacy on e-Nofa Application User Satisfaction. E3S Web of Conferences, 388, 04017. https://doi.org/10.1051/e3sconf/202338804017
Raditya, V. R., Primasari, D., & Widianingsih, R. (2022). ANALISIS PENGGUNAAN TEKNOLOGI APLIKASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN BANYUMAS MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM). Jurnal Riset Akuntansi Soedirman, 1(1). https://doi.org/10.32424/1.jras.2022.1.1.6482
Rifai, N. (2024). PENGARUH PELAYANAN, DAN CITRA PERUSAHAAN TERHADAP KEPUTUSAN CUSTOMER DALAM PEMBUKAAN REKENING TABUNGAN DI BRI UNIT PURBASARI BOGOR. JABE (Journal of Applied Business and Economic), 10(4), 488. https://doi.org/10.30998/jabe.v10i4.23817
Rubiyatno. (2019). Peran Akademisi di Era Revolusi Industri 4.0 dan Society 5.0 Dalam Mengembangkan IPTEKS (Prosiding) (A. Wahyuningsih, Effi., Arifah, Zaidatul., & Gandi Wijanarko (ed.)). CV. Harian Jateng Network.
Singh, N., & Sinha, N. (2020). How perceived trust mediates merchant’s intention to use a mobile wallet technology. Journal of Retailing and Consumer Services, 52, 101894. https://doi.org/10.1016/j.jretconser.2019.101894
Singh, R. P. (2024). The Impact of E-Banking Service Quality on E-Banking Satisfaction and E-Banking Loyalty. Ultima Management : Jurnal Ilmu Manajemen, 16(1), 150–167. https://doi.org/: https://doi.org/10.31937/manajemen.v16i1.3665
Sutarjo, S., & Widiarto, T. (2023). Pengaruh Kualitas Pelayanan dan Citra Merek Terhadap Keputusan Pembelian Pada Marketplace Zalora Indonesia Dimediasi Word of Mouth. JABE (Journal of Applied Business and Economic), 10(1), 32. https://doi.org/10.30998/jabe.v10i1.20410
Widianto, K. (2015). Jurnal khatulistiwa informatika, vol. 3, no.1 juni 2015. Jurnal Khatulistiwa Informatika, vol 3(no 1), 105–118.
Wilson, N., Keni, K., & Tan, P. H. P. (2021). The Role of Perceived Usefulness and Perceived Ease-of-Use toward Satisfaction and Trust which Influence Computer Consumers’ Loyalty in China. Gadjah Mada International Journal of Business, 23(3), 262. https://doi.org/10.22146/gamaijb.32106
DOI: http://dx.doi.org/10.30998/jabe.v11i1.25009
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
View My Stats
Alamat:Kampus B | Jl. Raya Kampung Gedong
Phone: +62 (021) 7818718 – 78835283
Work Hours: 09.00 AM – 08.00 PM
JABE (Journal of Applied Business and Economic) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.