Fajar, Tabah Muhammad (2023) DETERMINASI NIAT PENGGUNAAN APLIKASI AKUNTANSI PADA UMKM DI KABUPATEN PURWAKARTA DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstrak– Penelitian ini bertujuan untuk menguji bagaimana pengaruh keyakinan atas kemampuan penggunaan teknologi informasi terhadap persepsi manfaat dan persepsi kemudahan, pengaruh persepsi manfaat terhadap sikap penerimaan dan niat penggunaan, pengaruh persepsi kemudahan terhadap sikap penerimaan dan niat penggunaan, pengaruh sikap penerimaan terhadap niat penggunaan, dan pengaruh persepsi manfaat dan persepsi kemudahan terhadap niat untuk menggunakan aplikasi akuntansi pada UMKM di Kabupaten Purwakarta melalui sikap penerimaan. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif, yang diukur dengan metoda regresi linier berganda dengan SmartPLS 3.0. Populasi dari penelitian ini adalah Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Purwakarta. Sampel ditentukan berdasarkan rumus Isaac dan Michael dengan tingkat eror sampling sebesar 5%, dengan jumlah sampel sebanyak 374 UMKM di Kabupaten Purwakarta. Data yang digunakan dalam penelitian iniberupa data primer. Teknik pengumpulan data menggunakan kuesioner. Pengujian hipotesis menggunakan path coefitients. Hasil penelitian membuktikan bahwa keyakinan atas kemampuan penggunaan teknologi informasi berpengaruh positif dan signifikan terhadap persepsi manfaat, keyakinan atas kemampuan penggunaan teknologi informasi berpengaruh positif dan signifikan terhadap persepsi kemudahan, persepsi manfaat berpengaruh positif dan signifikan terhadap sikap penerimaan teknologi, persepsi kemudahan berpengaruh positif dan signifikan terhadap sikap penerimaan teknologi, persepsi manfaat berpengaruh positif dan signifikan terhadap niat untuk menggunakan aplikasi akuntansi, persepsi kemudahan berpengaruh positif dan signifikan terhadap niat untuk menggunakan aplikasi akuntansi, sikap penerimaan berpengaruh positif dan signifikan terhadap niat untuk menggunakan aplikasi akuntansi pada UMKM di Kabupaten Purwakarta, persepsi manfaat berpengaruh positif dan signifikan terhadap niat untuk menggunakan aplikasi akuntansi melalui sikap penerimaan dan persepsi kemudahan berpengaruh positif dan signifikan terhadap niat untuk menggunakan aplikasi akuntansi melalui sikap penerimaan. Kata Kunci: UMKM, Keyakinan atas Kemampuan Teknologi Informasi, Persepsi Manfaat, Persepsi Kemudahan, Sikap Penerimaan, Niat untuk Menggunakan Aplikasi Akuntansi. Abstract - This study aims to examine how the effect of information technology self efficacy on perceived usefulness and perceived ease of use, the effect of perceived usefulness attitude toward using and intention to use, the effect of perceived ease of use on attitude toward using and intention to use, the effect of attitude toward using on intention to use, and the effect of perceived usefulness and perceived ease of use on intention to use accounting applications for MSMEs in Purwakarta Regency through an attitude toward using. This study uses a research type with a quantitative approach, which is measured by the multiple linear regression method with SmartPLS 3.0. The population of this research is Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The sample was determined based on Isaac and Michael's formula with a sampling error rate of 5%, with a total sample of 374 SMEs in Purwakarta Regency. The data used in this research is primary data. Data collection techniques using a questionnaire. Hypothesis testing uses path coefficients. The results of the study prove that information technology self efficacy has a positive and significant effect on perceived usefulness, information technology self efficacy has a positive and significant effect on perceived ease of use, perceived usefulness have a positive and significant effect on attitude toward using technology, perceived ease of use has a positive and significant effect on attitude toward using technology, perceived usefulness have a positive and significant effect on the intention to use accounting applications, perceived ease of use has a positive and significant effect on intentions to use accounting applications, attitude toward using has a positive and significant effect on intentions to use accounting applications in MSMEs in Purwakarta Regency, perceived usefulness has a positive and significant effect on the intention to use accounting applications through an attitude toward using and perceived ease of use has a positive and significant effect on the intention to use accounting applications through an attitude toward using. Keywords: MSMEs, Technology Informasi Self Efficacy, Perceived Usefulness, Perceived Ease of Use, Attitude toward Using, Intention to Use Accounting Applications.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | TABAH MUHAMMAD FAJAR | ||||||||
| Date Deposited: | 29 Sep 2023 07:49 | ||||||||
| Last Modified: | 29 Sep 2023 07:49 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/11054 |
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