PERSEPSI UKM TERHADAP APLIKASI AKUNTANSI BERBASIS ANDROID DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL DAN THEORY OF PLANNED BEHAVIOR

Suryani, Embun and Almanika, Sinta and Septiawan, Adi (2021) PERSEPSI UKM TERHADAP APLIKASI AKUNTANSI BERBASIS ANDROID DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL DAN THEORY OF PLANNED BEHAVIOR. JMM Unram (Jurnal Magister Manajemen Universitas Mataram), 10 (3). ISSN 2548-3919

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Abstract

The purpose of this study was to determine the perceptions of Small and Medium Enterprises (SMEs) users and non-users of Android-based accounting applications as well as the benefits and feasibility of the application to be used as an SME accounting information system. This study uses phenomenological methods and analyzed descriptively. The data were analyzed using interactive analysis techniques which included data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perception of SMEs using Android-based accounting applications provides a lot of positive responses, both from application users and non-users. The results of interviews with informants prove that android-based accounting applications can improve business performance and productivity, work faster, stored data is safer, and the accounting information produced is clearer, more complete, and accurate. Although most of the informants gave a positive response, a few informants were still comfortable using manual recording because it was considered easy and did not require complex recording. From the results of data analysis, the android-based accounting application has a feasibility level of 72% which indicates that this accounting application is very feasible to be used as a better financial recording of SMEs and meets accounting standards. Tujuan dari penelitian ini adalah untuk mengetahui persepsi pelaku Usaha Kecil Menengah (UKM) pengguna dan non pengguna aplikasi akuntansi berbasis Android serta manfaat dan kelayakan aplikasi untuk digunakan sebagai sistem informasi akuntansi UKM. Penelitian ini menggunakan metode fenomenologi dan dianalisis

Item Type: Article
Keywords (Kata Kunci): Persepsi UKM, aplikasi akuntansi berbasis android, technology acceptance model, theory of planned behavior
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi
Depositing User: Mrs Embun Suryani
Date Deposited: 06 Jan 2022 00:08
Last Modified: 06 Jan 2022 00:08
URI: http://eprints.unram.ac.id/id/eprint/26929

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