ANALYSIS DEVELOPMENT  OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

Download Full-text

ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi ◽

10.31869/me.v6i3.2216 ◽

2020 ◽

Vol 6 (3) ◽

Author(s):

Siti Rahmi

Keyword(s):

Information Systems ◽

Human Resources ◽

Technology Acceptance ◽

Quantitative Research ◽

Accounting Information ◽

Perceived Usefulness ◽

Primary Data ◽

Quantitative Research Methods ◽

Accounting Information Systems ◽

Acceptance Model

Download Full-text

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i1.707 ◽

2019 ◽

Vol 5 (1) ◽

pp. 22-30

Author(s):

Wiwit Ayu Retno Sari ◽

Suhendro Suhendro ◽

R. Riana Dewi

Keyword(s):

Information Systems ◽

Work Stress ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Accounting Information ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Coefficient Of Determination ◽

Accounting Information System ◽

Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

Download Full-text

Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat)

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i1.819 ◽

2020 ◽

Vol 20 (1) ◽

pp. 126

Author(s):

Sri Wahyuni Riza ◽

Dwila Maresti

Keyword(s):

Information Systems ◽

Small Businesses ◽

Quantitative Research ◽

Small And Medium Enterprises ◽

Accounting Information ◽

Primary Data ◽

Accounting Information Systems ◽

West Sumatra ◽

Technological Developments ◽

Medium Enterprises

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.

Download Full-text

PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KEMAMPUAN KEYAKINAN DIRI ATAS KOMPUTER PENGGUNA SISTEM INFORMASI AKUNTANSI DI PT BANK RAKYAT INDONESIA, TBK. CABANG GIANYAR

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i2.1559 ◽

2019 ◽

Vol 3 (2) ◽

pp. 226-234

Author(s):

Putu Yudha Asteria Putri

Keyword(s):

Technology Acceptance ◽

Technology Acceptance Model ◽

Accounting Information ◽

Perceived Usefulness ◽

Accounting Information System ◽

Accounting Information Systems ◽

Actual Usage ◽

Self Confidence ◽

Regression Techniques ◽

Acceptance Model

This study aims to determine the extent to which the Technology Acceptance Model (TAM) is used in the implementation of activities at PT Bank Rakyat Indonesia, Tbk. and its effect on self confidence in computers. Moreover PT. Bank Rakyat Indonesia (BRI), Tbk. is one of the state-owned banking companies, the assessment of employee satisfaction should be the focus of attention, both from management and the public who have bought shares or become a customer at the bank. This study took 124 research samples, namely the purposive sampling method with the criteria for employees who became the study sample were employees using the Accounting Information System. Multiple linear regression techniques are used in this study and get the results of the Technology Acceptance Model which consists of perceived easy of use, perceived usefulness and actual usage have a positive effect on self-confidence of the computer users of Accounting Information Systems at PT Bank Rakyat Indonesia, Tbk. Gianyar

Download Full-text

Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32639/jiak.v9i1.372 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1-11

Author(s):

Ayu Mikarsih ◽

Sofiati Wardah ◽

Surahman Hidayat

Keyword(s):

Information Systems ◽

Human Resources ◽

Accounting Information ◽

Secondary Data ◽

Ease Of Use ◽

Perceived Usefulness ◽

Perceived Ease Of Use ◽

Sample Collection ◽

Accounting Information System ◽

Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

Download Full-text

Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?

Journal of information and organizational sciences ◽

10.31341/jios.44.1.6 ◽

2020 ◽

Vol 44 (1) ◽

pp. 141-156

Author(s):

Bambang Agus Pramuka ◽

Margani Pinasti

Keyword(s):

Information Systems ◽

Technology Acceptance ◽

Small Businesses ◽

Structural Equation ◽

Accounting Information ◽

Ease Of Use ◽

Perceived Usefulness ◽

Cloud Technology ◽

Accounting Information Systems ◽

Intention To Adopt

Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.

Download Full-text

E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v5i2.97 ◽

2021 ◽

Vol 5 (2) ◽

pp. 238-253

Author(s):

Nurabiah Nurabiah ◽

Herlina Pusparini ◽

Yusli Mariadi

Keyword(s):

Decision Making ◽

Information Systems ◽

Technology Acceptance ◽

Undergraduate Students ◽

Accounting Information ◽

Sampling Technique ◽

Accounting Students ◽

Accounting Information System ◽

Accounting Information Systems ◽

Acceptance Model

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.

Download Full-text

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v5i2.152 ◽

2013 ◽

Vol 5 (2) ◽

pp. 62-80

Author(s):

Agnes Ashianti ◽

Albertus Fani

Keyword(s):

Information Systems ◽

Accounting Information ◽

Individual Performance ◽

Primary Data ◽

Accounting Information System ◽

Accounting Information Systems ◽

Study Test ◽

Task Technology Fit ◽

The Individual ◽

Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city. The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

Download Full-text

Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

The Business History Review ◽

10.1017/s0007680520000550 ◽

2020 ◽

Vol 94 (3) ◽

pp. 593-625

Author(s):

Sebastian Hoffmann ◽

Stephen P. Walker

Keyword(s):

Twentieth Century ◽

Information Systems ◽

Human Resources ◽

Financial Reporting ◽

Accounting Information ◽

Accounting Systems ◽

Accounting Information Systems ◽

The Face ◽

Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

Download Full-text

Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama

Journal of Accounting and Finance (JAF) ◽

10.52103/jaf.v1i1.85 ◽

2020 ◽

Vol 1 (1) ◽

pp. 56-69

Author(s):

Recky Suhartanto Lawata ◽

Fadliah Nasaruddin ◽

Ratna Sari

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Technology Acceptance ◽

Technology Acceptance Model ◽

Perceived Usefulness ◽

Primary Data ◽

The West ◽

Negative Effect ◽

Acceptance Model ◽

Positive Effect

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.

Download Full-text