Annisa Fitri Anggraeni
Winaya Mukti University

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TAM Model for Using Accounting Information Systems in the Bale by BTN Mobile Banking Application on Generation Z Students at the Faculty of Economics and Business Winaya Mukti University Annisa Fitri Anggraeni; Dani Ramdani
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3916

Abstract

This study aims to examine the effect of Perceived Ease of Use and Perceived Usefulness on User Attitude and their implications for the Usage Behavior of the accounting information system in the Bale by BTN mobile banking application. A quantitative approach was used with descriptive and verificative methods. The population consisted of 2,350 Generation Z students from the Faculty of Economics and Business, Winaya Mukti University (2019–2025); a sample of 96 respondents was determined using the Slovin formula and purposive sampling. Data were collected through questionnaires and analyzed using path analysis, supported by validity, reliability, correlation, coefficient of determination, and simultaneous and partial hypothesis testing. The results show that Perceived Ease of Use and Perceived Usefulness simultaneously affect User Attitude; partially, only Perceived Usefulness is significant. Both variables, simultaneously and partially, significantly affect Usage Behavior, and User Attitude significantly affects Usage Behavior. Perceived Usefulness is the more dominant factor shaping User Attitude, while both perceptions jointly improve the usage behavior of the Bale by BTN application.