Pengaruh Manfaat dan Kemudahan Penggunaan terhadap Adopsi Sistem Informasi Akuntansi pada Sektor UKM di Kabupaten Sukabumi

Asti Yunisa Puteri

Authors

Asti Yunisa Puteri Universitas Pendidikan Indonesia

Keywords:

Perceived Usefulness, Perceived Easy of Use, Implementation of Accounting Information System, SMEs, AIS

Abstract

This research aims to discover the impact of perceived usefulness and perceived ease of use towards the implementation of accounting information systems in the Small and Medium Scale Enterprises (SMEs) sector. Moreover, this research is based on a survey method of SMEs in the Cisaat subdistrict of Sukabumi through questionnaires and interviews for the data collecting technique. A purposive sampling technique was used to select a sample size of 41 for the study that related to the management of SMEs. Furthermore, the data analysis and hypothesis tests is using the correlation test of rank Spearman, multiple correlations, and coefficient of determination (R2). The results show that (1) perceived usefulness has a positive effect on the implementation of accounting information systems with the value of rs is 0,434 (hypothesis accepted), where it also found that there is a correlation strong enough and significant with the significant value is 0,005, (2) perceived ease of use has a positive effect to the implementation of accounting information system with the value of rs is 0,709 (hypothesis accepted), where it also found that there is a correlation that strong and significant with the significant value is 0,000, (3) perceived usefulness and perceived ease of use simultaneously have a positive effect to the implementation of accounting information system with the value of multiple correlations is 0,681(hypothesis accepted), where it also found that there is the correlation that strong and significant with the significant value is 0,000, (4) perceived usefulness and perceived easy of use have an affect is 46,4%.

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