Contemporary Journal on Business and Accounting
Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)

THE EFFECT OF PERCEPTIONS OF EASE OF USE AND USEFULNESS ON IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM ENTERPRISES (UKM) IN POLEWALI

Wahyuni, Sry (Unknown)

Article Info

Publish Date
30 Apr 2023

Abstract

ABSTRACT Purpose – The purpose of this study was to examine (1) the effect of perceived of Ease of Use, and (2) the effect of perceived usefulness on the implementation of SAK EMKM in Polewali. Design/methodology/approach – The theory used in this research is the Technology Accepted Model (TAM). Findings – The results of this study indicate: (1) perceived ease of use has a positive and significant effect on the implementation of SAK EMKM and (2) perceived usefulness has a positive and significant effect on the implementation of SAK EMKM. Originality – The population in this study were 132 small and medium enterprises in the city of Polewali Keywords: Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM Paper Type Research Result

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Journal Info
Contemporary Journal on Business and Accounting
Website

Abbrev

cjba

Publisher

Institut Transparansi dan Akuntabilitas Publik

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...