The Influence of Perceptions of Ease, Usability and Risk on the Interest in Using e-commerce- based Accounting Information Systems for Accounting Students at UNP Kediri

Dewi Zulaikah; Hestin Sri Widiawati; Linawati Linawati

doi:10.29407/6w5w8804

Authors

Dewi Zulaikah Universitas Nusantara PGRI Kediri
Hestin Sri Widiawati Universitas Nusantara PGRI Kediri
Linawati Linawati Universitas Nusantara PGRI Kediri

DOI:

https://doi.org/10.29407/6w5w8804

Keywords:

Perceived Ease, Usability, Risk, Interest in User Behavior, E-Commerce and Accounting Information Systems

Abstract

Research Objective: The purpose of this study was to determine the effect of interest in using an e-commerce based accounting information system and to be able to analyze perceptions of convenience, usability, risk.

Research Method: This research is a quantitative study with an associative approach. The sampling technique uses a purposive sampling technique in the form of a non-probability method. The population in this study were students at Nusantara University PGRI Kediri who had taken the Accounting Information Systems course in the 2019-2020 class. The sample obtained was 121 respondents. The research data used the SPSS (Software Statistical Package for Science) analysis technique version 21.

Research Finding: The results of this study indicate that perceptions of convenience, usability and risk have a positive and significant impact on interest in using e-commerce based accounting.

References

Anjani TA. The Influence of Perceived Usefulness, Perceived Ease Of Use, And Attitudes Toward Interest in the Behavior of E-Commerce-Based Accounting Information Systems 2020.

Yutadi KP. ANALYSIS OF FACTORS AFFECTING INDIVIDUAL INTEREST IN THE USE OF E-COMMERCE-BASED ACCOUNTING INFORMATION SYSTEMS 2015.

Ma'ruf A. "Interest in the Use of E-Money Among Yogyakarta Students (Analysis of Influence Factors Based on TAM and TPB Perspectives). 2016.

Davis FD Perceived Usefulness, Perceived Ease Of Use, And User Acceptance Of Information Technology 1989;13:319–40.

Sarastila & Kustanti. Analysis of Factors Influencing Interest in Using E-Commerce Based Accounting Information Systems on the Shopee Application. Article 2021;11:319–39.

Febriyanto N. Analysis of Factors Influencing Interest in the Use of E-Commerce Based Accounting Information Systems on the Shopee Application Using the Technology Acceptance Model (Tam). 2019.

Jogiyanto. Behavioral Information System. 2008.

Deananda, A., & Muid D. Analysis of Factors Influencing Interest in the Use of E-Commerce Based Accounting Information Systems on the Shopee Application Using the Technology Acceptance Model (TAM). Diponegoro J Accounting, 2020;9.

Puspaningtyas I. Analysis of Factors Influencing Behavioral Interest in the Use of E-Commerce-Based Accounting Information Systems 2016.

Budiastuti, AD, & Muid D. Analysis of Factors Influencing Interest in Using E-Commerce Based Accounting Information Systems on the Shopee Application Using the Technology Acceptance Model (TAM) 2020;9:1–10.