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Larasati
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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 Agus Salim Ahmad Fauzi Pulungan Amalia wahyu Fitriana Amelia Dewita Ayu Meita Puteri Siregar Baridwan Bertram Beryl Hanni Arrafi Chonitsa, Ana Chorida Adila, Amma Damayanti, Aprilia Nurri Dewantoro Dewi Lestari Diva Andre Syahreza Dwi Arman Prasetya Emah Rohimah Endah Pri Ariningsih Fachrurreza, Ahmad Mujaddid Ferdiansyah, Mochammad Fitri Yani Panggabean Handayani, Lisa Happy Taria Estefania Hayat, Ainul Hunafa Fitria Ningrum Indah Parwati, Putri Isti Rahma Jeanette Dwisca Oktaviani Khoirunnisa Lubis Kindi Meiastrina Kumalasari, Novi Larasati, Ria Agustina Laurencia Meilinda Putri Lili Syafitri, Lili Liyola Wendy Mesha Sabila Hakim Michaella Anandita Miftahurrahmah Sinaga Mochamad Ganiadi Muchammad Hamdani Muhammad Naswan Izzudin Akmal Muhlis Nailufar, Yuyun Nasywa Nabilla Putri A Nihayati, Arina Nilam Cahya Novita, Asti Amelia NURINA AYUNINGTYAS Nurul Hayat NURUL HIDAYAH Prameswari, Diajeng Prismahardi Aji Riyantoko Purmono, Bintoro Bagus Putri Ayu Rachma, Siti Ainnur Raidah Hazirah Ramli Ramli Ratu, Mutiara Kemala Restiyanita Roekhudin, Roekhudin Romaito Batubara Runanto, Dedi Salwah Selvi Puspan Sari Setyo Asih, Rismania Siti Suaibah Lubis Syafaat, Anugrah Hisam Syafira Nur Afifah WAHYUDI Waluyo Nuswantoro Widia Astuti Widia Sri Kartika Sari Windi Larasati Yunika, Fisi Dwi Zeze Zakaria Hamzah