PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung)

  • Apriwandi Apriwandi Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung
  • Debbie Christine Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung
  • Aida Wijaya Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung
  • Eriana Kartadjumena Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung
  • Erly Sherlita Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung
  • Andina Nur Fathonah Fakultas Ekonomi dan Bisnis Universitas Widyatama Bandung

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.

Published
2023-07-31
How to Cite
APRIWANDI, Apriwandi et al. PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung). BISMA: Jurnal Bisnis dan Manajemen, [S.l.], v. 17, n. 2, p. 128 - 136, july 2023. ISSN 2623-0879. Available at: <https://jurnal.unej.ac.id/index.php/BISMA/article/view/42835>. Date accessed: 17 june 2024. doi: https://doi.org/10.19184/bisma.v17i2.42835.
Section
Articles

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