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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Riset Akuntansi dan Auditing
Kristianto Purwoko Widodo
Universitas Teknologi Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Using the Technology Acceptance Model to Analyze Information System Performance Kristianto Purwoko Widodo; Anisa Rachmawati; Lilis Endang WIjayanti
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.198

Abstract

This article analyzes user perceptions of information systems. The DIY provincial government agency conducted the research. The analysis is based on the Technology Acceptance Model (TAM). Information system performance is associated with perceived usefulness (POU) and perceived ease of use (PEU). Based on the technology acceptance model, the user will be able to accept the information system if the user's information system has a perception that the information system is helpful for the user and easy to use. This article analyzes whether user perceptions of the usefulness and ease of use of information systems affect user perceptions of information system performance. The study was conducted on SIPKD users in the DIY provincial government. The regional financial management information system is one of the systems used by the DIY provincial government. SIPKD is a system that all local government work units must use. SIPKD operators are appointed with a regional head decree. The research data was obtained by distributing questionnaires to 100 SIPKD operators. Data were analyzed by moderating regression analysis. Data processing results show that POU and PEU affect user perceptions of information system performance. The proven task complexity variable serves as a moderating variable between POU and PEU with information system performance.
Faktor-faktor yang Mempengaruhi Kepatuhan Terhadap Pengendalian Intern Lilis Endang WIjayanti; Purwoko Kristianto; Prasetyo Damar; Setiawan Wawan
Jurnal Riset Akuntansi dan Auditing Vol. 9 No. 3 (2022): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v9i3.485

Abstract

Penelitian ini menganalis faktor-faktor yang mempengaruhi kepatuhan pengendalian intern. Faktor-faktor tersebut adalah penghargaan, stres kerja dan lingkungan kerja. Penghargaan dan stres kerja merupakan variabel independen, sedangkan lingkungan kerja dianggap sebagai variabel mediasi. Karyawan akan merasakan lingkungan kerjanya sebagai nyaman ketika mereka melihat perusahaan menghargai mereka dan pekerjaan mereka. Akhirnya, mereka akan memberi sinyal kepatuhan mereka untuk pengendalian internal. Sebaliknya, ketika karyawan mengalami stres kerja seperti itu, maka mereka akan merasa tidak nyaman dengan lingkungan kerja mereka, dan kemudian mereka akan cenderung menolak pengendalian internal. Data penelitian diperoleh dari kuesioner yang disebarkan kepada pejabat pemerintah yang berdomisili di Yogyakarta. Responden penelitian sebanyak 63 orang. Data diolah dengan mediating regression analysis. Regresi yang dilakukan secara bertahap. Hasil penelitian menunjukkan bahwa penghargaan berpengaruh positif terhadap lingkungan kerja dan kepatuhan karyawan terhadap pengendalian internal. Stres kerja tidak tidak mempengaruhi lingkungan kerja dan kepatuhan terhadap pengendalian internal. Lingkungan kerja tidak berfungsi sebagai variabel mediasi.
Co-Authors Anisa Rachmawati Damar Prasetyo Lilis Endang Wijayanti, Lilis Endang Setiawan Wawan