Jurnal Akuntansi Multiparadigma
Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma

PERILAKU PENGGUNA SISTEM INFORMASI AKUNTANSI E-COMMERCE

Erwanda Nuryahya (Indonesian Students Association in the United Kingdom Universitas Pendidikan Indonesia)
Year Ichsana (Indonesian Students Association in the United Kingdom Universitas Pendidikan Indonesia)
Khadijh Maulana Andini (Indonesian Students Association in the United Kingdom Universitas Pendidikan Indonesia)



Article Info

Publish Date
31 Dec 2019

Abstract

Abstrak: Perilaku Pengguna Sistem Informasi Akuntansi di E-Commerce. Tujuan penelitian ini adalah untuk menelusuri perilaku seseorang dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi di e-commerce. Analisis data yang digunakan untuk menyelesaikan penelitian ini adalah Structural Equation Modeling - Partial Least Square (SEM-PLS) dengan total sampel adalah 100 responden penjual dan pembeli di beberapa e-commerce. Penelitian ini menemukan hasil bahwa e-commerce diminati oleh pengguna. Sistem ini memiliki sejumlah kemudahan di mata pengguna. Oleh karena itu, perusahaan e-commerce diharapkan mendapatkan masukan mengenai kecenderungan perilaku pelanggan dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi. Abstract: The Behaviour of E-Commerce Accounting Information System Users. The purpose of this study is conducted to determine a person's behavior using information technology-based financial accounting records in e-commerce. Analysis of the data used to complete this research is structural equation modeling - partial least square (SEM-PLS) with a total sample of 100 respondents of sellers and buyers in several e-commerce sites. This study has the result that e-commerce is in demand by users. This system has several conveniences in the user's eyes. Therefore, e-commerce companies are expected to get input regarding customer behavior trends in using information technology-based financial accounting records.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...