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All Journal E-JURNAL AKUNTANSI
I Gusti Ayu Eka Damayanthi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM Dewa Ayu Sri Laksmi Dewi; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 33 No 7 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i07.p05

Abstract

Performance describes the success of business entities, especially Micro, Small and Medium Enterprises (MSMEs). The research aims to obtain empirical evidence of the effect of the use of e-commerce, accounting information systems, and organizational culture on the performance of MSMEs in Denpasar City. The research population is MSMEs that use e-commerce in Denpasar City with a total population of 665 business units. The sampling method uses probability sampling with simple random sampling technique. The number of samples is 100 samples. Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs. Keywords: E-Commerce; Accounting Information System; Organizational Culture; MSMEs Performance.
Penggunaan Technology Acceptance Model dan Keamanan dalam Analisis Perilaku Penggunaan Mobile Banking Putu Deby Cahyani Pramesti; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p16

Abstract

The mobile banking service answers the demands of customers who want a safe, fast service, available 24 hours, and can be accessed from anywhere, which is sufficient by means of a cell phone. The purpose of this study is to conduct an empirical study using the Technology Acceptance Model approach by adding a security variable to prove its effect on the behavior of using mobile banking applications. The number of samples used, namely 150 customers with the purposive sampling method, was processed using the Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with the help of SmartPLS version 4 software. The findings show that perceived ease of use and perceived usefulness have an indirect effect on use behavior through behavioral intention. Meanwhile, security and behavioral intention directly influence use behavior. Overall, the relationship between variables has a positive and significant influence. Keywords: Mobile Banking, Perceived Ease of Use, Perceived Usefulness, Behavioral Intention, Use Behavior
Co-Authors Dewa Ayu Sri Laksmi Dewi Putu Deby Cahyani Pramesti