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Journal : Journal of Islamic Accounting and Finance Research

Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework Ratih Kusumastuti; Derist Touriano; Sry Rosita; Raja Sharah Fatricia
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10896

Abstract

Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.Method - This basic research uses a causal model with primary data collected quantitatively and presented descriptively. The study population was users of the State Budget and Treasury System in the Regional Office V of Jambi Province using the convenience sampling method.Result - The results of this study stated that all TAM variables were correlated with each other and TAM 3 variables were correlated with the effectiveness of the accrual-based accounting system in SPAN. It was proven that there was a significant relationship between all variables. However, the accrual-based accounting system in SPAN practically does not provide convenience and tends to have low intensity of use and low effectiveness.Implication - The result of this research states that all variables of TAM are correlated to each other and TAM 3 variables are correlated to the effectiveness of accrual basis accounting system in SPAN.Originality - This study focuses on the effectiveness of accrual basis accounting system in State Budget and Treasury System: migration of the Indonesian Islamic banking system of BSI.
Co-Authors Ade Octavia Ade Octavia Ade Titinifita Ade Titinifita Ade Titinifita Agus Solikhin, Agus Agustina Aira, Dian mala Fithriani Akbar, Adrianur Al-Shehari, Azzam Ali Mohammed Hazea Amin, Shopia Aminart, Sintia Aminuyati Andang Fazri Andang Fazri Andre Permana B, Sylvia Kartika Wulan Bastian, Eriko Fedrick Bobby Eka Putra Chairunnisa, Fitri Dahmiri Daud, Mhd. Derist Touriano Dian Mala Fithriani Aira Dian mala Fithriani Aira Dian Mala Fithriani Aira Edward Edward Efvy Zamidra Zam Efvy Zamidra Zam Elliyana, Dessy Emita Yurika Endang Tri Rahayu F. Husni Hasbullah, F. Husni Fadila Fadila, Fadila Febriansyah, Wahyu Febrianto Al Ihkam Fitriaty, Fitriaty Harto, Muji Hendriyaldi Hendryaldi, Hendryaldi Husni Hasbullah Ida Masriani, Ida Idham Khalik, Idham Ihkam, Febrianto Al Jayawarsa, A.A. Ketut Johanes Simatupang Johannes johannes johannes Kamal, Sirjaz Zais Khairunnisaannisaa Korta, Omar M, Musnaini Mala Fithriani Aira, Dian Marsinta Uli Nainggolan Muhammad Haris Saputra Muhammad Irsyad Muji Harto Musnaini Musnaini musnaini musnaini Musnaini Musnaini Musnaini Musnaini Nesa, Neda Wiliya Nugraha, Alizha Tri Nuri Dayanti Nurjayanti, Agustina Nurlaila, Endang Nurul Huda Penti Puspita Sari R.S, Salsa Faradilla Raja Sharah Fatricia Ramadhan, Alfito Fakhri Ramadhan, Syabani Ratih Kusumastuti Rendy Saputra Retno Putri Lestari Rifin, Ressa Herdiani Rita Ustati Rizki Fauzan Rizki Nanda Saputra Rohman Wilian Seftiani, Azia Shadiq, Annurusshadiq Shofia Amin Sigiro, Puja Rohani Pertiwi Sigit Indrawijaya Simatupang , Johanes Sinaga, Juhari Volmer Sirjaz Zais Kamal Sufriyan Wahyudin Darmanto Sumarni Sumarni Sumarni Sumarni Sumarni Syahmardi Yacob Syahmardi Yacub Sylvia Kartika Wulan Bhayangkari Tialonawarmi, Feny Tona Aurora Lubis Waehama, Firadao Widiastuti, Fitri Yacoob, Zulnaidi Yacub, Syahmardi Yosefa, Yessa Okta Zamzami Zamzami Zulfina Adriani