Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports

What Motivate End-Users To Transfer Gained Knowledge From Enterprise Systems Training?

Organisational motivations for adopting Enterprise Systems (ES) include the achievement of a competitive advantage in production and provision of better control on operations. In spite of its contributions to business successes, an estimated 50- 75% of ES projects failed to justify the enormous financial investment into the projects. Research has attributed ES failure to training-related factors. Suggesting the criticalness of training and education in Enterprise System success; nonetheless enterprise systems researchers have constantly ignored training potential on post adoption behaviours. Regardless of the importance of ES training, it is noted that users resist and hesitate to apply gained skills on the systems. The disproportionate use of learned skills results in low utilisation of the systems and partly ES failures. Post training behaviours are critical in the ES success; however knowledge on the determinants of transfer of skills and knowledge gained from enterprise systems training environment is scarce. This study proposes a model of motivational mechanism of effective use of skills and knowledge in Enterprise Systems

DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative.  Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements.  While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business.  The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards.  The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position

Effect of Software Feature Training on Beliefs, Use, and Performance: Using the Benford’s Law Feature of Generalized Audit Software

This experimental research investigated the effect of software training at the feature level, an area infrequently studied in technology training research. We have adopted the beliefs, use, and performance constructs from adoption and training research, and tested them with the Benford’s Law feature, an advanced software feature of Generalized Audit Software (GAS). Through the analysis of 56 audit professionals, we found that software feature training increased the belief of using software features and the use of those software features. However, software feature training did not have an immediate effect on performance. Rather, auditors spent more time practicing the Benford’s Law feature beyond the supplied training material and applying the Benford’s Law feature to other audit tasks

Concerning Mobile Multitasking Post-Behavior State of Mind

With the growing popularity of mobile web service and mobile devices, mobile multitasking behaviour is becoming an important issue for mobile commerce among practitioners and academics. The purpose of this study is to investigate the effect of polychronicity preference, mobile self-efficacy and anxious trait on multitasking behaviour and the multitasking post-behaviour state of mind. The result shows that polychronicity preference has direct influence on users’ multitasking behaviours and negative influence toward easiness state of mobile multitasking post-behaviour state of mind. Mobile self-efficacy has positive influence on mobile multitasking behaviours while anxiety trait only has negative influence on a portion of the mobile multitasking behaviours. Mobile multitasking has direct influence on post-behaviour state of mind

Spreadsheet Infusion in Small Audit Firms in Thailand

For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as occurring when spreadsheets are diffused to all auditors within an organization and are used to the fullest potential. This study aims to identify factors that contribute to the different levels of spreadsheet use among audit firms to help auditors use spreadsheets to their fullest potential (infusion). Using a series of case studies, this study found infrastructure flexibility and training to be critical infusion enablers at an early implementation stage. At later stages, support from IT champion, certain psychological factors such as staff self-efficacy, and social networks were found to be more important. Therefore, audit partners should focus on particular enablers at the right time in order to encourage auditors to use technology to its fullest potential

An Empirical Study of Factors Influencing Accounting Information Systems Adoption

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was employed to test the research model. The results showed that five key factors, namely effort expectancy, perceived technology fit, facilitating conditions, self-efficacy and coercive pressure are able to influence the likelihood that accountants would adopt the AIS. This research confirms the need to integrate UTAUT, TTF and institutional theory when studying AIS adoption factors. The findings from this study are useful for senior management, technology consultants, software vendors and accounting professional bodies in promoting the adoption of AIS

ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL

This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports

Pengaruh Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten)

This study examines the effect of facilitating conditions and examine how themediating role of business expectations and the expectations of the performance of theintention to use Management Information System Monitoring Results (MIS MR). Thisresearch was conducted at the Institute Inspectorate Banten Province as the research object.In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaireswere not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaireswere returned questionnaires or 94.6% of respondents who restore, and questionnaires thatcan be processed amount to 35 or 94.6%. Researchers used the test SEM (StructuralEquation Modelling) by using test equipment SmartPLS.This study uses survey research with primary data collection using the questionnaire.The results showed (1) Facilitation Condition positive effect on business expectations (2)Facilitation Condition positive effect on performance expectations (3) Facilitation Conditionpositive effect on Facilitation Condition positive effect on (4) Hope effort has positiveinfluence on the intention to use Management Information System Results Supervision (MISMR) (5) Hope's performance a positive influence on the intention to use ManagementInformation System Monitoring Results (MIS MR) (6) Hope successful attempt to mediateFacilitation Condition intention of using Management Information System MonitoringResults (MIS MR) (7) Hope the performance condition is successfully mediate facilitation ofthe intention of using Management Information System Monitoring Results (MIS MR)

Is Sophistication Always Better? Can Perceived Data Analytic Tool Sophistication Lead to Biased Judgements?

The rise of technology-enabled data analytic tools creates opportunities for firms to improve audit quality related to complex estimates. To combat auditors’ resistance to using technology-enabled tools, firms may promote the sophistication of such tools to their audit staff. However, there is a paucity of research that has examined how auditors’ perceived sophistication of an analytic tool impacts judgments about audit evidence. We conduct an experiment and find that, holding all other information constant, the preferences of an audit supervisor interact with the perceived sophistication of an analytic tool to jointly impact auditors’ anticipated evaluation from a supervisor and, in turn, their evidence assessment decisions when auditing a complex estimate. As such, the promotion of tool sophistication by audit firms can significantly affect the audit of complex estimates to a greater degree than what would be expected. Implications for audit theory and practice are discussed