Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model

Authors

  • Andreuw K. Pantow Politeknik Negeri Manado
  • Barno Sungkowo Politeknik Negeri Manado
  • Esrie A. N. Limpeleh Politeknik Negeri Manado
  • Antonius A. Tand Politeknik Negeri Manado

DOI:

10.33395/owner.v5i1.314

Keywords:

Myob Accounting, Akuntansi Perilaku, TAM

Abstract

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Aditya, R., & Wardhana, A. (2016). Pengaruh perceived usefulness dan perceived ease of use terhadap behavioral intention dengan pendekatan Technology Acceptance Model (TAM) pada pengguna Instant Messaging LINE di Indonesia. Jurnal Siasat Bisnis, 20(1), 24–32. https://doi.org/10.20885/jsb.vol20.iss1.art3

Bedard, J. C., Jackson, C., Ettredge, M. L., & Johnstone, K. M. (2003). The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems, 4(4), 227–250. https://doi.org/10.1016/j.accinf.2003.05.001

Chang, C. S., Chen, S. Y., & Lan, Y. T. (2012). Motivating medical information system performance by system quality, service quality, and job satisfaction for evidence-based practice. BMC Medical Informatics and Decision Making. https://doi.org/10.1186/1472-6947-12-135

Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389–410. https://doi.org/10.1016/j.giq.2005.05.002

Chen, I. Y. L., Chen, N. S., & Kinshuk. (2009). Examining the factors influencing participants’ knowledge sharing behavior in virtual learning communities. Educational Technology and Society, 12(1), 134–148.

Darmaningtyas, I. G. B., & Suardana, K. A. (2017). Pengaruh Technology Acceptance Model (TAM) dalam Penggunaan Software oleh Auditor yang Berimplikasi pada Kinerja Auditor. E-Jurnal Akuntansi, 21, 2448–2478. https://doi.org/10.24843/EJA.2017.v21.i03.p27

Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: Theory and results. Management. https://doi.org/oclc/56932490

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology?: A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1016/j.system.2015.06.005

Dwitasari, M., & Baridwan, Z. (2014). Fakto Determinan Minat Individu Menggunakan M-Commerce?: Technology Acceptance Model yang Dimodifikasi. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 2(1), 1–16.

Fathinah, F. K., & Baridwan, Z. (2013). Determinan Minat Individi dan Pengaruhnya terhadap Perilaku Penggunaan Sistem Informasi Berbasis Teknologi di Bank Syariah. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 1(1), 1–21. https://doi.org/10.1017/CBO9781107415324.004

Firdaus, O. M. (2013). Efektivitas Penggunaan Smart Phone dalam Kota Bandung Menggunakan Technology Acceptance Model (TAM). Seminar Nasional IENACO.

Fishbein, M., & Ajzen, I. (1975). Chapter 1. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. In Reading, MA: Addison-Wesley. https://doi.org/10.1017/CBO9781107415324.004

Gefen, D., Karahanna, E., & Straub, D. W. (2003). Trust and tam in online shopping: AN integrated model. MIS Quarterly: Management Information Systems. https://doi.org/10.2307/30036519

Hartono, J. (2007). Sistem Informasi Keperilakuan. ANDI.

Hartono, J., & Abdillah, W. (2009). Konsep dan Aplikasi PLS (Partial Least Square) Untuk Penelitian Empiris. ANDI.

Hermanto, S. B., & Patmawati, P. (2017). Determinan Penggunaan Aktual Perangkat Lunak Akuntansi Pendekatan Technology Acceptance Model. Jurnal Akuntansi Dan Keuangan, 19(2), 67–81. https://doi.org/10.9744/jak.19.2.67-81

Indriartoro, N., & Supomo, B. (2016). Metodologi Penelitian Untuk Akuntansi Dan Manajemen (Edisi 1). In BPFE.

Kartika, shinta eka. (2009). analisis proses penerimaan sistem informasi icons dengan menggunakan TAM pada karyawan PT BNI Tbk di kota semarang. Skripsi UNIVERSITAS DIPONEGORO.

Kurniawati, H. A., Arif, A., & Winarno, W. A. (2017). Analisis Minat Penggunaan Mobile Banking Dengan Pendekatan Technology Acceptance Model (TAM) Yang Telah Dimodifikasi. E-Journal Ekonomi Bisnis Dan Akuntansi, 4(1), 24. https://doi.org/10.19184/ejeba.v4i1.4563

Lu, C., Huang, S., & Lo, P. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800–810.

Mahardika, A. S. (2019). Akuntan di Era Digital?: Pendekatan TAM (Technology Acceptance Model) Pada Software Berbasis Akuntansi. Jurnal Ilmiah Akuntansi Dan Keuangan, 08(01), 12–16.

Neill, W. D., & Richard, J. E. (2012). Intranet portals: Marketing and managing individuals’ acceptance and use. Australasian Marketing Journal, 20(2), 147–157. https://doi.org/10.1016/j.ausmj.2011.10.003

Pertiwi, N., & Sharif, O. O. (2019). Minat Perilaku Penggunaan Youtube Sebagai Sumber Pembelajaran Dengan Pendekatan Tam. Jurnal Riset Bisnis Dan Manajemen, 12(1), 9. https://doi.org/10.23969/jrbm.v12i1.1522

Rahmawati, R. N., & Narsa, I. M. (2019). Intention to Use e-Learning: Aplikasi Technology Acceptance Model (TAM). Owner, 3(2), 260. https://doi.org/10.33395/owner.v3i2.151

Sari, E. N., & Hermanto, S. B. (2016). Analisis faktor dalam menggunakan layanan e-bill dengan pendekatan technology acceptance model (tam). Jurnal Ilmu Dan Riset Akuntansi, 5(April), 1–23.

Sekaran, U. (2011). Research Methods for Business (Metodologi Penelitian Untuk Bisnis). In Metode Penelitian. https://doi.org/10.1017/CBO9781107415324.004

Sekaran, U., & Bougie, R. (2011). Business Research Methods: A skill-building approach. In Wiley. https://doi.org/http://as.wiley.com/WileyCDA/WileyTitle/productCd-111994225X.html#

Singarimbun, M. (1989). Metode Penelitian Survai.pdf. In LP3ES.

Sriwidharmanely, & Syafrudin, V. (2012). An Empirical Study of Accounting Software Acceptance among Bengkulu City Students. Asian Journal of Accounting and Governance, 3(1), 99–112. https://doi.org/10.17576/ajag-2012-3-6521

Sugiyono. (2018). Metode Penelitian Kombinasi (mixed Methods). In Alfabet.

Suyanto, & Kurniawan, T. A. (2019). Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan Fintech pada UMKM dengan Menggunakan Teknologi Acceptance Model (TAM). Jurnal Akuntansi Dan Manajemen Akmenika, 16(1), 175–186. https://journal.upy.ac.id/index.php/akmenika/article/view/166

Wang, Y. S. (2002). The adoption of electronic tax filing systems: An empirical study. Government Information Quarterly, 20, 333–352. https://doi.org/10.1016/j.giq.2003.08.005

Windarta, I. W. D. C. (2011). Determinan Minat Keperilakuan Untuk Menggunakan Sistem Informasi Akuntansi Berbasis Teknologi Informasi, Tesis, Program Magister Akuntansi. Brawijaya.

Wiyono, S. (2008). Evaluasi Perilaku Penerimaan Wajib Pajak Terhadap Penggunaan E-Filing Sebagai Sarana Pelaporan Pajak Secara Online dan Realtime. Jurnal Riset Akuntansi Indonesia, 11(2), 117–132.

Yilmaz, E., & Ozer, G. (2008). Information Technology Usage of Accountants. First International Conference on Management and Economics, 318–334.

Downloads

Published

2021-02-01

How to Cite

Pantow, A. K., Sungkowo, B., Limpeleh, E. A. N., & Tand, A. A. (2021). Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model. Owner : Riset Dan Jurnal Akuntansi, 5(1), 22-30. https://doi.org/10.33395/owner.v5i1.314