STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA
Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these fac...
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Fakultas Ilmu Komputer, Universitas Indonesia
2014-08-01
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doaj-0f61d6e92d864490923d927f024dae6c2020-11-25T00:01:31ZengFakultas Ilmu Komputer, Universitas Indonesia Jurnal Sistem Informasi2088-70432502-66312014-08-0110110.21609/jsi.v10i1.377377STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESAI Made Suarta0IGA Oka Sudiadnyani1Jurusan Akuntansi, Politeknik Negeri Bali Jln. Kampus Bukit Jimbaran, Badung, Bali. 80364Jurusan Akuntansi, Politeknik Negeri Bali Jln. Kampus Bukit Jimbaran, Badung, Bali. 80364Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.http://jsi1.cs.ui.ac.id/index.php/jsi/article/view/377accounting information systemsinformation technologytechnology acceptance modelvillage micro financial institutions (LPD)structural equation model. |
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DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
I Made Suarta IGA Oka Sudiadnyani |
spellingShingle |
I Made Suarta IGA Oka Sudiadnyani STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Jurnal Sistem Informasi accounting information systems information technology technology acceptance model village micro financial institutions (LPD) structural equation model. |
author_facet |
I Made Suarta IGA Oka Sudiadnyani |
author_sort |
I Made Suarta |
title |
STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA |
title_short |
STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA |
title_full |
STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA |
title_fullStr |
STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA |
title_full_unstemmed |
STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA |
title_sort |
studi faktor penentu penerimaan dan penggunaan sistem informasi akuntansi pada lembaga perkreditan desa |
publisher |
Fakultas Ilmu Komputer, Universitas Indonesia |
series |
Jurnal Sistem Informasi |
issn |
2088-7043 2502-6631 |
publishDate |
2014-08-01 |
description |
Abstract
This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model. |
topic |
accounting information systems information technology technology acceptance model village micro financial institutions (LPD) structural equation model. |
url |
http://jsi1.cs.ui.ac.id/index.php/jsi/article/view/377 |
work_keys_str_mv |
AT imadesuarta studifaktorpenentupenerimaandanpenggunaansisteminformasiakuntansipadalembagaperkreditandesa AT igaokasudiadnyani studifaktorpenentupenerimaandanpenggunaansisteminformasiakuntansipadalembagaperkreditandesa |
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