Analysis of Accounting Software Utilization Among MSMEs in the Special Region of Yogyakarta Using TAM
DOI:
https://doi.org/10.26486/jpsb.v14i1.5169Kata Kunci:
Sikap Terhadap Penggunaan, Niat Perilaku untuk Menggunakan, Kemudahan Penggunaan yang Dirasakan, Kegunaan yang DirasakanAbstrak
Di antara 38 provinsi di Indonesia, Yogyakarta merupakan satu-satunya provinsi yang memiliki status khusus. Pertumbuhan ekonominya didukung oleh dua sektor utama, yaitu pendidikan dan pariwisata. Sektor pendidikan dipilih sebagai objek penelitian karena memiliki peran penting sebagai tolok ukur kualitas sumber daya manusia di Indonesia. Kualitas sumber daya manusia juga berpengaruh terhadap usaha mikro yang mengadopsi perangkat lunak akuntansi. Untuk mengukur pengaruh tersebut, penelitian ini menggunakan Theory of Acceptance Model (TAM). Oleh karena itu, tujuan penelitian ini adalah untuk mengidentifikasi pengaruh perceived usefulness, perceived ease of use, dan attitude toward using terhadap behavioral intention to use perangkat lunak akuntansi pada UMKM di Yogyakarta.
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