Analisis Faktor Yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-commerce Pada Aplikasi Penjualan Online Dengan Menggunakan Technology Acceptance Model (TAM) (Studi Kasus Pada Pelaku UMKM di Kota Malang)

Muhammad Ulil Albab (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)

e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

This study aims to analyze the factors that influence interest in using e-commerce -based accounting information systems in online sales applications. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale of 1-5. The population in this study were MSME actors in Malang, the sample used slovin with a total of 99 respondents. This data uses the SPSS 25 for windows analysis technique. The results showed that Perceived ease of use, usefulness, and trust had a simultaneous effect (F) on user interest in e-commerce -based accounting information systems in online sales applications. Perceived ease of use has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications. Perceived usefulness has no effect on interest in using e-commerce -based accounting information systems in online sales applications. Trust has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications.Keywords: Perceived ease of use, perceived usefulness, trust interest in use