Study Of The Use Of Accounting Software With Technology Acceptance Model (Tam) Approach On Msmes In The City Of Mataram

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, and behavioral intention to actually use accounting software. Therefore, the variables of this study consist of 4 (four) independent variables, they are perceived usefulness and perceived ease of use, intervening variable is behavioral intention and dependent variable is actual system use. The population of this study is the owner of the MSMEs food and beverages in Mataram city. Samples were taken using the solvin formula. Data obtained by distributing questionnaires to 50 respondents. Questionnaires are returned and can be used as many is 46 questionnaries. Data were analyzed using Partial Least Square (PLS) with SmartPLS 3.0 software. The results indicate that perceived usefulness and perceived ease of use doesn't affect significantly to the actual system use, instead of perceived usefulness and perceived ease of use has a significant effect on the behavioral intention. Behavioral intention has a significant effect on the actual system use, perceived usefulness has a significant effect on the actual system use through behavioral intention, perceived ease of use doesn't affect significantly to the actual system use through behavioral intention.