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Roekhudin, Roekhudin
Universitas Brawijaya
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Acceptance of the System and Perceived Risk in the Use of the Accurate Accounting Information System Larasati; Baridwan; Roekhudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4305

Abstract

The adoption of accounting information systems in higher education is critical for improving efficiency, transparency, and accountability, particularly in institutions transitioning to autonomous entities. This study investigates the determinants of behavioral intention and use behavior in the adoption of the accurate accounting information system, integrating the Unified Theory of Acceptance and Use of Technology with perceived risk variables. Data were collected from business unit staff using a structured survey, with 220 responses analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results reveal that effort expectancy, social influence, facilitating conditions, and low perceived risks positively affect behavioral intention, while experience and voluntariness moderate several relationships. Behavioral intention significantly predicts actual system use. These findings highlight that ease of use, organizational support, social encouragement, and risk perceptions are key drivers of accounting information system adoption. Practically, managers should enhance training, strengthen technical and organizational support, and implement communication strategies to reduce perceived risks, thereby fostering consistent system use. The study contributes theoretically by extending Unified Theory of Acceptance and Use of Technology with financial and temporal risk considerations, offering insights for technology adoption in higher education settings.
Co-Authors - Rosidi . Rosidi Abjan, Gustamin Achmad Iqbal Aiman, Rahmat Alfonsus Jantong Ali Djamhuri Alif Ilham Akbar Fatriansyah Andriani Andriani Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aruperes, Christicia Risa Aspiaty A. Samiun Astri Dyastiarini Aulia Fuad Rahman Bambang Hariadi Banu Witono Baridwan Bhagaskara, Muhammad Razan Adinsa Cok Istri Ratna Sari Dewi Devy Pusposari Diyah Cipta Sari Diyah Cipta Sari Sari Eko Ganis Sukoharsono Endang Mardiati Erwin Saraswati Fardana, Muhammad Farhan Aufa Fibriyani Nur Khairin gerrits, Tien Vanenssia Wehelmina Gugus Irianto Hamdani, Ujang Hariadi , Bambang Hariadi, Bambang Hariadi, Bambang - I Wayan Yeremia Natawibawa Imam Subekti Irianto , Gugus Ismi Farida Siregar Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Kurniawati, Yeni Nurul Larasati Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Malik, Ratna Raissa Martadinata, Sudrajat Mas Nur Mukmin Mohamad Djasuli, Mohamad Mohamad Khoiru , Rusydi Muhammad Rusydi Aziz Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nining Ika Wahyuni Nurkholis * Nurkholis Hamidi Pradnyaparamitha, Sasanti Purweni Widhianningrum R.A. Widyanti Diah Lestari Rachmawati, Ayu Ratna Raissa Malik Reni Surmayanti Rochman, Yusuf Fatkhur Samhadi Saraswati, Erwin - Sari Atmini Surmayanti, Reni Sutrisno T Sutrisno T Syah, Sultan - Syaiful Iqbal Tianingrum, Putri Andriany Agus Unti Ludigdo Wiratmoko, Ambrosius Oki Tri Wuryan Andayani Yeney Widya Prihaningtias Yeney Widya Prihatiningtias Yesica Agustina Susanti Yustina, Ni Luh Feby Millennia Zaki Baridwan Zalfaa', Vina