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All Journal Jurnal Manajemen Informatika dan Sistem Informasi Jurnal Informatika dan Rekayasa Elektronik Journal of Information Systems and Informatics Jurnal Abdi Insani Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) International Journal of Engineering, Science and Information Technology Journal of Information Systems and Technology Research IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Informatika Teknologi dan Sains (Jinteks) Penamas: Journal of Community Service Pekayunan
Muhamad Rodi
STMIK Lombok
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Extending the Technology Acceptance Model for Accounting Information Systems: A Comparative Analysis of Urban and Rural Users in Indonesia Mardi Ari; Muhamad Rodi
Journal of Information Systems and Technology Research Vol. 5 No. 1 (2026): January 2026
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jistr.v5i1.1477

Abstract

The adoption of Accounting Information Systems (AIS) in Indonesia remains uneven between urban and rural areas, reflecting disparities in digital competence, social conditions, and infrastructural readiness. Addressing this gap, this study extends the Technology Acceptance Model (TAM) by incorporating digital literacy, trust, and social influence, while explicitly examining the moderating role of geographical context (urban versus rural). A quantitative survey method was employed, collecting data from 300 AIS users, comprising 150 respondents from urban areas and 150 from rural areas. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) and multi-group analysis. The research model positions digital literacy, trust, and social influence as antecedent variables; perceived ease of use and perceived usefulness as mediators; behavioral intention as an intervening variable; and actual system usage as the outcome variable. The findings indicate that behavioral intention is a strong predictor of actual AIS usage in both urban and rural contexts. However, significant contextual differences emerge: digital literacy and trust positively influence perceived usefulness in urban areas, while these relationships are not significant in rural settings. This result highlights the moderating role of geographical context in shaping AIS acceptance patterns. This study contributes theoretically by extending TAM through a contextualized urban–rural perspective and empirically demonstrating the heterogeneous effects of key antecedents across geographical settings. From a policy perspective, the findings suggest that strategies to promote AIS adoption should be context-sensitive, with greater emphasis on digital capability development and trust-building mechanisms in rural areas.
Co-Authors Alva Hendi Muhammad Aman, Azwar Amir Bagja Amrullah Amrullah Amrullah Asro Nasiri Baiq Yulia Fitriyani Hakim, Madie Wire Hastuti, Kartika Hasyim Asyari Heri Agus Sasriadi Islam, Ikhlas Nurul Kariani Khairul Imtihan Kiki Haerani M. Nurul Wathani Mardi Mardi Ari Mardi Mardi Muhammad Fauzi Zulkarnaen Ruslan, Beny Rusniatun, Siska Yuni Sonia Tarandari Wafiah Murniati Wire Bagye Wire Bagye, Wire Bagye Zaenul Amri Zulkipli