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All Journal Jurnal Inspirasi Pendidikan Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Scholaria: Jurnal Pendidikan dan Kebudayaan Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Media Riset Akuntansi Auditing & Informasi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Dwi Iga Luhsasi
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Accounting Science

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Acceptance of Accounting Information System of Cooperative Laboratory Permatasari, Carolina Lita; Luhsasi, Dwi Iga
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1973

Abstract

General Background: Accounting information system is an important tool for profit and non-profit organisations, which supports the preparation of financial statements that are critical for managerial decision making. Specific Background: In the domain of behavioural accounting, the emphasis is not only on recording financial transactions but also on understanding how human behaviour affects the interpretation and utilisation of accounting information. Knowledge Gaps: Previous research has identified limited or insignificant effects of perceived ease of use and perceived usefulness on users' interest and intensity in using accounting information systems, indicating a gap in understanding system adoption behaviour. Objective: This study aims to examine the influence of perceived ease of use, perceived usefulness, attitude towards use, and intensity of use on the actual use of co-operative accounting information systems, and to assess user acceptance of such systems in financial reporting. Methods: This study used a quantitative approach with path analysis to evaluate the hypothesised relationships. Results: The findings showed significant positive effects among most of the variables, except for the insignificant effect of perceived ease of use on usage intensity. Novelty: This challenges the basic tenet of the Technology Acceptance Model (TAM), which states that ease of use should drive usage behaviour. Implications: Improving perceived usefulness should be prioritised over simplicity to increase system adoption.
Co-Authors aat lisnawati Arief Sadjiarto Bambang Ismanto Carolina Lita Permatasari Daniati Daniati Destri Sambara Sitorus Feny Retno Kusumaningrum Helda Aslim Safitry Holpi Fikria Nanda Indah Lely Cristanti Jean Belynda Lalihatu Jesica Emilia Lelahester Rina Mita Ayu Kristini Salsabila, Shafira Salwa SATRIYAS ILYAS Tsary Aristawati Yuliyanti Palulun