scholarly journals ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA

2021 ◽  
Vol 23 (1) ◽  
pp. 23-36
Author(s):  
CANTIKA SARI SIREGAR ◽  
IKA PERMATASARI ◽  
PUJIONO PUJIONO

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).

2019 ◽  
Vol 6 (1) ◽  
pp. 85-100
Author(s):  
Madani Hatta ◽  
Fenny Marietza ◽  
Rewa Yoke Desthomson

This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has  significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Rian Piarna ◽  
Ferdi Fathurohman

Salah satu kegiatan usaha terus berkembang di Indonesia adalah Usaha Mikro, Kecil dan Menengah (UMKM). UMKM mempunyai peran penting dan strategis dalam pembangunan ekonomi nasional. Namun pemanfaatan teknologi pada kegiatan UMKM masih belum optimal. Para pelaku bisnis UMKM masih menemui kendala yang masih ada yaitu misalnya kesulitan dalam proses monitoring pembayaran transaksi, biaya akses internet yang masih cukup relative mahal dan waktu serta usaha lebih untuk memahami teknologi e-business untuk para pelaku bisnis. Penelitian ini bertujuan untuk menganalisis hubungan antar faktor yang berpengaruh terhadap adopsi e-commerce oleh pelaku UMKM di Kota Subang dengan mengguakan pendekatan model Unified Theory of Acceptance and Use of Technology (UTAUT). UTAUT merupakan model untuk menggambarkan faktor-faktor yang mempengaruhi niat dalam menggunakan teknologi internet (e-commerce). Sampel dalam penelitian ini sebanyak 165 pelaku UMKM. Pengolahan data menggunakan SMART PLS. Hasilnya menunjukkan bahwa Pengaruh PE (Performance Expectancy) terhadap BI (Behavioral Intentions), SI (Social Influence) terhadap BI, BI terhadap USE (Use Behavior) maupun FC (Facilitating Conditions) terhadap UB adalah signifikan.


2020 ◽  
Vol 10 (1) ◽  
pp. 48
Author(s):  
Chairia Chairia ◽  
Citra Sukmadilaga ◽  
Indri Yuliafitri

<em>Baitul Maal wat Tamwil (BMT) is a sharia cooperative that is able to reach up to economic actors of Small and Medium Enterprises (SMEs). Itqan BMT members in Bandung who use Itqan Mobile are far less than the number of members who do not use them. The purpose of this study was to examine the Unified Theory of Acceptance and Use of Technology (UTAUT) on users of users and not users of Itqan Mobile on Itqan BMTs in Bandung. UTAUT is a theory that is widely adopted in studies of user acceptance of a technology. The method used in this research is regression analysis followed by path analysis. Regression analysis was carried out in two stages. The result of regression I research is that effort expectations show a positive and significant role on the behavioral intentions of members using Itqan Mobile, while performmmance expectancy, social influence, and facilitating conditions do not contribute to the behavioral intentions Itqan Mobile. The results of regression II research indicate that performance expectations and effort expectations have not role in the behavior intentions Itqan Mobile. Furthermore, the results of the study also prove that performance expectations, effort expectations, social influences, and facilitating conditions show an indirect effect on the behavior of Itqan Mobile users which is mediated by behavioral intentions of using it.</em>


2021 ◽  
Vol 5 (1) ◽  
pp. 41-54
Author(s):  
Masriah Alias ◽  
Idawati Ibrahim

The usage of tax e-filing in Malaysia has continuously shown a positive and increasing trend from year to year after a decade of its introduction. However, the acceptance rate for salaried taxpayers in Sarawak is only about 50%, making the study of this situation necessary. The aims of this study are twofold: (1) to examine the level of tax e-filing acceptance in Sarawak, and (2) to investigate the relationships between performance expectancy, effort expectancy, social influence, facilitating condition, and the intention to accept tax e-filing system in Sarawak, Malaysia. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) as the underpinning theory. A total of 630 questionnaires was distributed to salaried taxpayers in Sarawak. The descriptive analysis and multiple regression analysis using IBM SPSS version 26 were utilised to achieve the objectives. It was found that taxpayers in Sarawak have a high level of intention to use tax e-filing. The findings also show that performance expectancy and facilitating conditions have a significant positive relationship, social influence has a significant negative relationship. In contrast, effort expectancy was found to be insignificant. Since the IRBM is currently taking steps to enhance services delivery using the e-filing system, the results may assist them to plan a more effective strategy to provide a better tax e-filing system to Sarawak salaried taxpayers, specifically other states that have a similar background to Sarawak.


2019 ◽  
Vol 10 (2) ◽  
pp. 9-14
Author(s):  
Hanifah Oktana Putri ◽  
Bustami Yusuf

This study aims to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions on Behavioral intentions among students Tarbiyah and Teacher Training Faculty (FTK), State Islamic University of Ar-Raniry (UIN Ar-Raniry), in using e-commerce Shopee. The sample used in this study were students who had used e-commerce Shopee. We used the Unified Theory of Acceptance and Use of Technology (UTAUT) methodology in this study by distributing questionnaires both in paper based and by utilizing the google form application. The results of this study indicate that the four factors studied has the positive effects on Behavioral Intention of FTK’s students by 42%.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Chiara Barchielli ◽  
Cristina Marullo ◽  
Manila Bonciani ◽  
Milena Vainieri

Abstract Background Several technological innovations have been introduced in healthcare over the years, and their implementation proved crucial in addressing challenges of modern health. Healthcare workers have frequently been called upon to become familiar with technological innovations that pervade every aspect of their profession, changing their working schedule, habits, and daily actions. Purpose An in-depth analysis of the paths towards the acceptance and use of technology may facilitate the crafting and adoption of specific personnel policies taking into consideration definite levers, which appear to be different in relation to the age of nurses. Approach The strength of this study is the application of UTAUT model to analyse the acceptance of innovations by nurses in technology-intensive healthcare contexts. Multidimensional Item Response Theory is applied to identify the main dimensions characterizing the UTAUT model. Paths are tested through two stage regression models and validated using a SEM covariance analysis. Results The age is a moderator for the social influence: social influence, or peer opinion, matters more for young nurse. Conclusion The use of MIRT to identify the most important items for each construct of UTAUT model and an in-depth path analysis helps to identify which factors should be considered a leverage to foster nurses’ acceptance and intention to use new technologies (o technology-intensive devices). Practical implications Young nurses may benefit from the structuring of shifts with the most passionate colleagues (thus exploiting the social influence), the participation in ad hoc training courses (thus exploiting the facilitating conditions), while other nurses could benefit from policies that rely on the stressing of the perception of their expectations or the downsizing of their expectancy of the effort in using new technologies.


2011 ◽  
Vol 204-210 ◽  
pp. 174-177 ◽  
Author(s):  
Pei Wen Liao ◽  
Chien Yu ◽  
Chin Cheh Yi

The study, based on the unified theory of acceptance and use of technology (UTAUT), investigates the determinants of e-learning acceptance. We create a cross-level variable of the incentive and social influence to explore with the other variable context effect and the interaction effects in the acceptance of e-learning. Data collected from 932 respondents in Taiwan were tested against the research model using the hierarchical linear model approach. This model improved Yu, Liao, Wen’s research to detailed intended the learning environment. The results showed that individual-level variables (performance expectations, effort expectancy, perceived behavioral control), and group-level variables (incentive, social influence) have a positive effect on behavioral intention. The incentive has an effect on behavioral intention through the moderating role of manager influence.


2020 ◽  
Vol 1 (1) ◽  
pp. 85-95
Author(s):  
Nadiyah Hidayati ◽  
Yudi Ramdhani

Abstrak Objektif. Aplikasi Gojek merupakan aplikasi berbasis android yang menjadi pintu masuk bagi pelanggan untuk mendapatkan layanan yang disediakan PT Gojek Indonesia. Penelitian ini dilakukan untuk menganalisa faktor-faktor yang mempengaruhi penerimaan dan penggunaan aplikasi Gojek menggunakan model Unified Theory of Acceptance and Use of Technology (UTAUT) dengan 4 variabel bebas dan 1 variabel terikat yaitu ekspektasi kinerja, ekspektasi usaha, faktor sosial, kondisi-kondisi pemfasilitasi, dan niat perilaku. Penelitian ini dilakukan terhadap 100 responden pengguna aplikasi Gojek  pada SMK MVP Ars Internasional. Material and Metode. Model UTAUT digunakan untuk mengetahui tingkat keberhasilan penerimaan aplikasi Gojek agar dapat diterima oleh masyarakat. Metode pengolahan data yang digunakan adalah regresi linear berganda yang menggunakan software SPSS 22. Hasil. Dari pengolahan data tersebut didapatkan hasil bahwa variabel ekspektasi kinerja, ekspektasi usaha, faktor sosial dan kondisi-kondisi pemfasilitasi memiliki nilai korelasi sebesar 0,867 terhadap niat perilaku, artinya antara variabel independen dan dependen dalam penelitian ini memiliki hubungan yang sangat kuat, nilai R Square (R2) sebesar 75,2% sedangkan sisanya dipengaruhi variabel lain. Kesimpulan. Dengan demikian dapat disimpulkan bahwa secara simultan, variabel ekspektasi kinerja, ekspektasi usaha, faktor sosial, dan kondisi-kondisi pemfasilitasi berpengaruh secara positif dan signifikan terhadap niat perilaku aplikasi Gojek. Sedangkan secara parsial, hanya variabel ekspektasi kinerja dan faktor sosial yang memiliki pengaruh positif dan signifikan terhadap niat perilaku aplikasi Gojek. Sedangkan variabel ekspektasi usaha dan kondisi-kondisi pemfasilitasi tidak memiliki pengaruh positif dan signifikan terhadap niat perilaku dalam menggunakan aplikasi Gojek. Abstrack Objective. Gojek application is an android-based application that is the entrance for customers to get the services provided PT Gojek Indonesia. This study was conducted to analyze the factors that influence the acceptance of Gojek applications using the UTAU) method with 4 independent variables and 1 dependent variable namely Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, and Behavioral Intention. This research was conducted on 100 respondents of the Gojek application SMK MVP Ars International. Materials and Methods. The UTAUT model is used to determine the level of success in accepting Gojek applications to be accepted by the community. The data processing method used is multiple linear regression using SPSS 22 software. Results From the data processing, the results show that the variables of performance expectancy, effort expectancy, social influence, and facilitating conditions have a correlation value of 0,867 to behavioral intention, meaning between independent and dependent variables in this study has a strong relationship, the value of R Square (R2) of 75,2% while the rest is influenced by other variables. Conclusion. Thus it can be concluded that simultaneously, the variable performance expectancy, effort expectancy, social influence, and facilitating conditions positively and significantly affect the behavioral intention of Gojek applications. While partially, only the performance expectancy and social influence variables that have a positive and significant influence on the behavioral intention of Gojek application. While the effort expectancy and facilitating conditions variable does not have a positive and significant influence on Behavioral Intentionin using the Gojek application.


Author(s):  
Fatin Amirah Amirah Masrich ◽  
Noraisah Dili ◽  
Umi Amneezatun Hamzah ◽  
Malisa Muhammed ◽  
Nurafida Aidi ◽  
...  

This paper aims to examine the students' acceptance on using self-archive in open access repositories guiding by the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This paper utilized convenience sampling method, with a total of 204 sets of self-administered questionnaire collected among the students of public higher learning institution in Federal Territory of Labuan, Malaysia. Multiple regressions were performed to examine the relationships between performance expectancy, effort expectancy, social influence, and facilitating conditions towards the intention to use self-archive in institutional repository. The findings revealed that the students behavioural attention on the acceptance of using self-archive in repository were positively influence by social influence and facilitating condition. The repository administrators shall increase the efforts to enhance the quality of the repository as well as encouraging students' interest to use the service.


Author(s):  
Nita Rianadewi ◽  
Dewa Gede Hendra Divayana ◽  
I Made Ardwi Pradnyana

Sistem Informasi Perpustakaan dan Arsip (SIPA) adalah sebuah website yang dikembangkan oleh perpustakaan daerah di kabupaten Buleleng sebagai alternative dalam mendukung pengelolaan dan mempermudah pengguna. Penelitian ini bertujuan untuk menganalisis pemanfaatan Sistem Informasi Perpustakaan dan Arsip (SIPA) di Kabupaten Buleleng dengan berdasarkan menggunakan Model Unified Theory Of Acceptance and Use Of Technology (UTAUT) dengan menggunakan empat variabel bebas yakni  performance expectancy,  effort expectancy, social influence dan  facilitating conditions sebagai variable bebas dengan  behavioral intention dan use behavior sebagai variable terikat dan variable moderator Age, Gender dan experience. Variabel Ekpektansi Kinerja dan variabel Ekspektasi usaha tidak berpengaruh positif terhadap  minat penggunaan Sistem Informasi Perpustakaan. Pengaruh sosial berpengaruh positif terhadap minat penggunaan, Kondisi yang memfasilitasi berpengaruh positif terhadap perilaku penggunaan Sistem Informasi Perpustakaan, Variabel moderator jenis kelamin tidak memperkuat hubungan antara ekspektasi kinerja, ekspektansi usaha dan pengaruh sosial terhadap minat penggunaan Sistem Informasi Perpustakaan. Variabel moderator umur tidak memperkuat hubungan antara ekspektasi kinerja, ekspektansi usaha dan pengaruh sosial dengan minat penggunaan.Variabel moderator  umur  memperkuat hubungan antara  kondisi yang memfasilitasi  dengan  perilaku pengguna, variable moderator pengalaman memperkuat hubungan antara pengaruh sosial terhadap minat penggunaan Sistem Informasi Perpustakaan, variable moderator pengalaman memperkuat hubungan antara kondisi yang memfasilitasi terhadap perilaku pengguna Sistem Informasi Perpustakaan.  Kata Kunci :  Sistem Informasi Perpustakaan,  Ekspektansi Kinerja, Ekspektansi Usaha, Pengaruh Sosial, Kondisi Pemfasilitasi, Minat Penggunaan,  Perilaku pengguna, UTAUT


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