Information System Development Using the Technology Acceptance Model to Increase State Tax Revenue
Abstract
The goal of this study was to look at how human resources, infrastructure, costs, utility perceptions, and perceived ease of implementation affect accounting information systems. 49 employees of Padang’s tax office made up the sample for this poll. Quantitative research methods were applied in this study. Multiple regression analysis was used to examine the data. The findings revealed that, while infrastructure and costs had little bearing on the installation of computerized accounting information systems, the perceived usefulness of human resources had a positive and significant impact.
Keywords: personnel, cost, infrastructure, usage awareness, comfort awareness, accounting information system
References
[1] Devi NLNS, Suartana IW. Analysis of technology acceptance model (tam) on the use of information systems at Nusa Dua Beach Hotel & Spa. E-Jurnal Akuntansi Universitas Udayana. 2014;6(1):167–184.
[2] Ratningsih KI, Suaryana IGNA. The effect of information technology sophistication, management participation, and knowledge of accounting managers on the effectiveness of accounting information systems. E-Jurnal Akuntansi. 2014;6(1):1–16.
[3] Dharmayanti NM, Suardikha MS. Analysis of the factors that affect management performance due to the use of accounting information systems. E-Jurnal Akuntansi Universitas Udayana. 2015;2:409–421.
[4] Mardiana IGEP, Sinarwati NK, Atmadja AT. Analysis of the factors that affect the performance of village credit (LPD) in the susut sub-district. E-Journal S1 Ak Universitas Pendidikan Ganesha. 2014;2(1).
[5] Lestari M, Kertahadi, Suyadi I. Information system effectiveness of the directorate general of taxes (sidjp). Jurnal Administrasi Bisnis ( JAB). 2013;6(2):1–6.
[6] Alshbiel SO, Al-Awaqleh QA. Factors affecting the applicability of the computerized accounting system. International Research Journal of Finance and Economics. ISSN 1450-2887 Issue 64
[7] Haleem A. The factor affecting computerized accounting system with reference to government department in the ampara district. EPRA International Journal of Economic and Business Review. 2016;4(7):130–139.
[8] Soerosemito,V.N Effect of infrastructure, human resources, managerial performance, e-decision, and software on the implementation of a computerized accounting information system (Case Study at PT. Sang Hyang Seri Persero). UNS; Surakarta
[9] Muslichah I. Analysis of antecedents on attitudes and intentions to use BlackBerry on the basis of the technology acceptance model. Jurnal Siasat Bisnis. 2015;19(2):170– 183. https://doi.org/10.20885/jsb.vol19.iss2.art7
[10] Davis FD. Perceived usefulness, perceived ease of use, and user acceptance of information technology. Management Information Systems Quarterly September 1989;13(13):319-339.
[11] Krismiaji Accounting information system. 2015 Yogyakarta: STIM YKPN
[12] Saputra R, Astuti ES, Rahardjo K. Analysis of the use of the Directorate General of Taxes (SIDJP) information system application and employee performance (A study at the Surabaya Gubeng Pratama Tax Service Office). Jurnal Perpajakan. 2014;3(1):1–5.
[13] B. Romney M, Steinbart PJ. Accounting information system. Fitriasari D, Kwary DA, editors. Salemba Empat; Jakarta 2002
[14] Ambar T, Sulistiyani, Rosidah Human resource management. Graha Ilmu Yogyakarta 2009.
[15] Winidyaningrum C, Rahmawati R The influence of human resources and the use of information technology on the reliability and timeliness of local government financial reporting with accounting internal control intervening variable. Paper presented at: Seminar Nasional Akuntansi 13-14 Oktober Purwokerto ;2010
[16] Rivai V, Sagala EJ. Human resource management for companies from theory to practice. PT Raja Grafindo Jakarta 2011.
[17] Mulyadi M Accounting system. Salemba Empat Yogyakarta 2010.
[18] Widoyoko EP. Research instrument preparation techniques. Yogyakarta: Pustaka Pelajar; 2012.
[19] Gozhali I. Multivariate analysis application with spss program. BP Universitas Diponegoro;Semarang 2011.
[20] Supomo B, Indriantoro N. Business research methodology. BFEE UGM; 2002.
[21] Ghozali I. Multivariate analysis application with IBM SPSS program. Universitas Diponegoro Semarang 2012.