ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE ( Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang & Universitas Negeri Malang)
Abstract
This study aims to analyze factors that influence the behavioral interest of users of e-commerce-based accounting information systems on the shopee application. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale 1-5. The population in this study were students of the Islamic University of Malang and the State University of Malang. Sampling using purposive sampling with as many as 100 respondents. This data uses SPSS 25 analysis technique for windows. The results showed that Perceived ease of use, usefulness, and risk have a Simultaneous effect (F) on the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived ease of use positively impacts the behavioral interest of users of e-commerce-based accounting information systems on the Shopee application. Perceived usefulness positively affects the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived risk does not affect the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application.
Keywords: perceived ease of use, perceived usefulness, perceived risk, interest in user behavior, and accounting information systems
Full Text:
PDFReferences
Adhikara, M. A. ., Maslichah, Diana, N. ., & Basjir, M. . (2022). Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis. Academic Journal of Interdisciplinary Studies, 11(2), 365. https://doi.org/10.36941/ajis-2022-0058
Anugrah, I. M. A., & Prianthara, I. B. T. (2018). Pengaruh Bisnis E-Commerce dan Sistem Informasi Akuntansi Berbasis Teknologi Terhadap Kebutuhan Jasa Audit E-Commerce. Jurnal Ilmiah Akuntansi & Bisnis, 3(2), 197–208..
Budiastuti, A. D. P., & Muid, D. (2020). Analisis Faktor-Faktor Pengaruh Minat Penggunaan Pada Aplikasi Shopee Dengan Menggunakan Technology Acceptance Model ( Tam ). Diponegoro Journal of Accounting, 9(4), 1–10. http://ejournal s1.undip.ac.id/index.php/accounting
Budiantara, M.; Gunawan, Hamzah; Utami, Endang Sri. Perceived Usefulness, Perceived Ease of Use, Trust in Online Store, Perceived Risk sebagai Pemicu Niat Beli Online pada Produk UMKM “Made in Indonesia” Melalui Penggunaan E-Commerce Marketplace. Jurnal Riset Akuntansi Mercu Buana, 2019, 5.1: 19-27.
Bodnar, George H dan William S. Hopwood. 2006. Sistem Informasi Akuntansi, Edisi 9, Andi, Yogyakarta
Davis, F. D. (1989). “Perceived Usefulness, Perceived Ease of Use, and Acceptance of Information System Technology”, MIS Quarterly”. Vol. 13, No. 3, hal.319-339
Devina, S, 2016 . Pengaruh persepsi kegunaan, persepsi kemudahan, kecepatan, keamanan, dan kerahasiaan serta kesiapan teknologi informasi wajib pajak terhadap penggunaan e-filing bagi wajib pajak orang pribadi di Kota Tangerang Kecamatan Karawaci. Ultima Accounting, Vol. 8, No1
Dewi, N., & Warmika, I. (2016). Peran Persepsi Kemudahan Penggunaan, Persepsi Manfaat Dan Persepsi Resiko Terhadap Niat Menggunakan Mobile Commerce Di Kota Denpasar. None, 5(4), 251442.
Fahmi Ahmad Burhan. (2020, September 1). Dipicu Corona, Shopee Cetak 260 Juta Transaksi dalam Tiga Bulan - E-commerce Katadata.co.id. https://katadata.co.id/desysetyowati/digital/5f4e3e3c71d4b/dipicu-corona-shopee-cetak-260-juta-transaksi-dalam-tiga-bulan
Farizi, H., & Syaefullah. (2014). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Risiko Dan Kepercayaan Terhadap Minat Menggunakan Internet Banking. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(1), 1–18.
Fitri Millennia. (2019, September 3). E-Commerce Memiliki Sistem Informasi Akuntansi yang Sangat Mudah - Kompasiana.com. https://www.kompasiana.com/millenniafitri/5d6e780b097f36319d46cf43/e-commerce-memiliki-sistem-informasi-akuntansi-yang-sangat-mudah
Febriyanto, N. 2019. “Persepsi Masyarakat Kota Semarang Dalam Menggunakan E-Money”. Skripsi. Fakultas Ekonomi
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Jogiyanto. (2008). Sistem Informasi Keperilakuan ed. rev. Yogyakarta: Andi.
Davis, F.D. & Venkatesh, V. (2000).A theoretical extension of the technology acceptance model four longitudinal field studies.Management science: 46(2), 186-204.
Kurnia, P., & Irawati, Y. (2014). Pengaruh Teknologi Informasi Dan Keahlian Komputer Terhadap Sistem Informasi Akuntansi Pada Rumah Sakit Swasta Di Kota Pekanbaru. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 1(2), 1–15.
Mandasari, C. S., & Giantari, I. G. A. K. (2017). Pengaruh perceived usefulness, perceived ease of use, dan kualitas layanan terhadap kepuasan untuk membangun loyalitas. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 10(6), 3637-3664.
MF ArroziAdhikara, Maslichah , Nur Diana, 2014,Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX), Journal of Economics, Business, & Accountancy Ventura, Volume 7 Isue 1,pp 91-104
Munawar, 2009, Berdagang Secara Online Atau Direct selling “Get And Deliver”, Gava Media, Yogyakarta.
Nur Diana Adhikara, 2018, Financial accounting standards for micro, small & medium entities (sak emkm) implementation and factors that affect it. JEMA, Volume 15 Isu 2, pp 134-143
Nuryahya, E., Ichsana, Y., & Andini, K. M. (2019). Perilaku Pengguna Sistem Informasi Akuntansi E-Commerce. Jurnal Akuntansi Multiparadigma, 10(3), 502–515. https://doi.org/10.21776/ub.jamal.2019.10.3.29
Oktapiani, Y., Rosario, M., & Nehemia, A. (2020). Analisis Minat Penggunaan Aplikasi Brimo Dengan Pendekatan Technology Acceptance Model (TAM). Jurnal Ilmiah Mahasiswa Sistem Informasi, 2(3), 249-260.
Pramiswari, D. A. A., & Dharmadiaksa, I. B. (2017). Pengaruh E-Commerce Dan Penggunaan Sistem Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Berwirausaha. E-Jurnal Akuntansi, 2017(1), 261–28
Santoso, S. A. (2018). NIAT BELI ULANG KONSUMEN PADA E-MARKETPLACE SHOPEE (STUDI EFEKTIVITAS PENGGUNAAN LIVE CHAT).
Sarastila, C., & Kustanti, A. (2021). Model penerimaan teknologi dan kepercayaan konsumen Terhadap minat beli tanaman hias melalui E-Commerce saat Pandemi Covid …. Jurnal Sosial Ekonomi Pertanian, 17(2), 13–26. https://54.254.27.92/index.php/jsep/article/view/14555
Sarce, Malikah, A., & Junaidi. (2019). Analisis Faktor-faktor Yang Mempengaruhi Intensi Menggunakan Internet Banking Berbasis Technology Acceptance Model (TAM) (Studi Empiris Terhadap Nasabah Bank BCA di Kota Malang). E-Jra, 08(05), 109–119.
Tyas, E. I., & Darma, E. S. (2017). Pengaruh Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, dan Actual Usage Terhadap Penerimaan Teknologi Informasi: Studi Empiris Pada Karyawan Bagian Akuntansi dan Keuangan Baitul Maal Wa Tamwil Wilayah Daerah Istimewa Yogyakarta. Reviu Akuntansi Dan Bisnis Indonesia, 1(1), 25–35.
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
