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Acceptance of Financial Accounting Information System at Schools: Technology Acceptance Model

Journal of Economic Education · Vol. 7 No. 2 (2018) · hlm. 109–120

DOI
10.15294/jeec.v7i2.27182
ISSN
2301-7341
Terbit
2018-12-05
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Financial accounting information systems are needed in the presentation of financial statements for the public. Besides that, school management requires accounting information in relation to decision making for organizational purposes, so managerial of accounting information system is needed. One important aspect of accounting that aims to produce financial reporting in an organization is the behavior of financial report managers which become studies of behavioral accounting. The purpose of this study was to examine the effect of perceived ease of use, perceived usefulness, and attitude toward using on behavioral intention to use accounting information systems by school financial managers. This study also aims to determine the extent of the acceptance of accounting information systems by school financial managers in the preparation of financial statements. The method used in this study is a quantitative method with path analysis techniques. The number of population and sample in this study were 50 respondents from an educational foundation in the city of Semarang which consisted of treasurers and the finance department of the Marsudirini Foundation school. The results obtained from this study are the significant influence of perceived ease of use to perceived usefulness; perceived usefulness to attitude toward using; perceived ease of use to attitude toward using; perceived ease of use to behavioral intention to use; and attitude to using toward behavioral intention to use. The rejected hypothesis is the influence of perceived usefulness tobehavioral intention to use.

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  • State University of Semarang
  • State University of Malang
  • Satya Wacana Christian University
  • Indonesia Open University
  • National Research and Innovation Agency
  • Universitas Nurul Huda
  • Sebelas Maret University
  • Organisasi berbeda
  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Talitha WidiatningrumState University of Semarang4
Etty Puji LestariIndonesia Open University3
Edi KurniawanState University of Semarang3
Shanty OktaviliaState University of Semarang3
Etty SoesilowatiState University of Semarang2
R. Benny RiyantoState University of Semarang2
Widiyanto WidiyantoState University of Semarang2
Fauzul AdzimState University of Semarang2
Amin PujiatiState University of Semarang2
Dhea Rizky AmeliaState University of Semarang2
Christina LitaayNational Research and Innovation Agency2
Subiyanto SubiyantoState University of Semarang1
Nur Azis SalimState University of Semarang1
Setya Budi Arif PrabowoState University of Semarang1
Deyndrawan SutrisnoState University of Semarang1
Andika AnantyoState University of Semarang1
Dewi AnggrianiState University of Semarang1
Nana Kariada Tri MartutiState University of Semarang1
Arief YuliantoState University of Semarang1
Margareta RahayuningsihState University of Semarang1
S. MartonoState University of Semarang1
Aldias BahatmakaState University of Semarang1
Markus DiantoroState University of Malang1
Herlin PujiartiState University of Malang1
Prihatini RetnaningsihState University of Malang1
Aji Prasetya WibawaState University of Malang1
Mutiara KiranawatiState University of Malang1
Lukluk Ul MuyassarohState University of Malang1
Said Nur OctaviantoState University of Semarang1
Sri Eka WulandariState University of Semarang1
Widiyanto WidiyantoSebelas Maret University1
Khafid IsmailUniversitas Nurul Huda1
Kardoyo KardoyoState University of Semarang1
Yuan Fence IralaState University of Semarang1
Retno GinanjarState University of Semarang1
Murtaziqotul KhoirohState University of Semarang1
Siti EhaState University of Semarang1
Azzahra Tribuana AlimState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/jeec/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Acceptance of Financial Accounting Information System at Schools : Technology Acceptance Model</dc:title>
	<dc:creator>Permatasari, Carolina Lita</dc:creator>
	<dc:creator>Prajanti, Sucihatiningsih Dian Wisika</dc:creator>
	<dc:description xml:lang="en-US">Financial accounting information systems are needed in the presentation of financial statements for the public. Besides that, school management requires accounting information in relation to decision making for organizational purposes, so managerial of accounting information system is needed. One important aspect of accounting that aims to produce financial reporting in an organization is the behavior of financial report managers which become studies of behavioral accounting. The purpose of this study was to examine the effect of perceived ease of use, perceived usefulness, and attitude toward using on behavioral intention to use accounting information systems by school financial managers. This study also aims to determine the extent of the acceptance of accounting information systems by school financial managers in the preparation of financial statements. The method used in this study is a quantitative method with path analysis techniques. The number of population and sample in this study were 50 respondents from an educational foundation in the city of Semarang which consisted of treasurers and the finance department of the Marsudirini Foundation school. The results obtained from this study are the significant influence of perceived ease of use to perceived usefulness; perceived usefulness to attitude toward using; perceived ease of use to attitude toward using; perceived ease of use to behavioral intention to use; and attitude to using toward behavioral intention to use. The rejected hypothesis is the influence of perceived usefulness tobehavioral intention to use.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2018-12-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/jeec/article/view/27182</dc:identifier>
	<dc:identifier>10.15294/jeec.v7i2.27182</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Economic Education; Vol 7 No 2 (2018): December 2018; 109-120</dc:source>
	<dc:source>2301-7341</dc:source>
	<dc:source>10.15294/jeec.v7i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/jeec/article/view/27182/12078</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Journal of Economic Education</dc:rights>
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