INTEREST IN IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS FOR SME’S
Main Article Content
This study aims to determine the interest of SMEs in using accounting information systems. The interest of MSME actors is measured using the effectiveness of the implementation of financial information systems. In addition, the attitude variable is used to bridge the relationship between the perceptions of MSME actors related to ease of use, usability, risk and trust in the effectiveness of the information system used. The survey method using a questionnaire was used in this study. the results of the study show that attitude determines the effectiveness of the implementation of financial information systems by MSME actors. This study also found that in order to bring out a positive attitude from users of financial information systems, it is necessary to pay attention to the usefulness of financial information systems that are created and trusted by MSME actors.
G. Tokdemir, Y. Paçin, M. Kurfal, and A. Arifo, “Computers in Human Behavior Adoption of e-government services in Turkey,” vol. 66, pp. 168–178, 2017.
A. Rokhman, “E-Government Adoption in Developing Countries ; the Case of Indonesia,” vol. 2, no. 5, 2011.
M. P. Gupta, S. Kanungo, R. Kumar, and G. P. Sahu, “A Study of Information Technology Effectiveness in Select Government Organizations in India.,” Vikalpa J. Decis. Makers, vol. 32, no. 2, pp. 7–21, 2007.
K. Kapoor, Y. K. Dwivedi, N. Piercy, and B. Lal, “RFID Integrated Systems in Libraries: Extending TAM Model for Empirically Examining the Use,” J. Enterp. Inf. Manag., vol. 27, no. 6, pp. 1–23, 2014.
Y. E. Pakpahan, “Pengaruh kualitas laporan keuangan terhadap kinerja usaha umkm The influence of the quality of financial reports on the performance of SMEs businesses,” vol. 17, no. 2, pp. 261–269, 2020.
M. G. Morris, M. Hall, G. B. Davis, F. D. Davis, and S. M. Walton, “U SER A CCEPTANCE OF I NFORMATION T ECHNOLOGY : T OWARD A U NIFIED V IEW 1,” vol. 27, no. 3, pp. 425–478, 2003.
A. A. Adesina and C. K. Ayo, “An empirical investigation of the level of users’ acceptance of e-banking in Nigeria,” J. Internet Bank. Commer., vol. 15, no. 1, pp. 1–13, 2010.
S. Sang, J. Lee, and J. Lee, “E-government adoption in ASEAN : the case of Cambodia,” 2012.
G. U. Briganó, B. B. Zarpelão, and R. M. De Barros, “A DEVELOPMENT MODEL FOR E-GOVERNMENT BASED ON ICT GOVERNANCE CONCEPTS,” no. 2014, pp. 27–38, 2015.
P. Previtali, F. Bof, P. Previtali, and F. Bof, “E-government adoption in small Italian municipalities,” 2009.
T. Schuppan, “E-Government in developing countries : Experiences from sub-Saharan Africa,” vol. 26, pp. 118–127, 2009.
G. Agag and A. A. El-Masry, “Understanding consumer intention to participate in online travel community and effects on consumer intention to purchase travel online and WOM: An integration of innovation diffusion theory and TAM with trust,” Comput. Human Behav., vol. 60, pp. 97–111, 2016.
S. Amaro and P. Duarte, “An integrative model of consumers’ intentions to purchase travel online,” Tour. Manag., vol. 46, pp. 64–79, 2015.
M. Iswahyudi, Rosidi, and B. Zaki, “Determinan Sikap Pemerintah Desa dalam Menggunakan Sistem E-VIllage Budgeting,” vol. 3, no. 2, pp. 90–98, 2017.
L. Thi, H. Lim, and M. I. Al-zoubi, “Estimating Influence of Toe Factors on E-Goverment Usage : Evidence of Jordanian Companies.,” Int. J. Bus. Soc., vol. 15, no. 3, pp. 413–436, 2014.
R. Arendsen, O. Peters, M. Hedde, and J. Van Dijk, “Does e-government reduce the administrative burden of businesses ? An assessment of business-to-government systems usage in the Netherlands,” Gov. Inf. Q., vol. 31, no. 1, pp. 160–169, 2014.
R. Wulandari, “Persepsi Pelaku UMKM Dalam Menyusun Laporan Keuangan,” vol. 3, no. 1, pp. 16–27, 2020.
R. Wicaksono, “Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro, Kecul, dan Menengah (UMKM) dalam Membayar Pajak Sesuai PP No. 46 Tahun 2013 Pada UMKM di Kabupaten Bantul,” J. Fokus BIsnis, vol. 15, no. 2, pp. 1–21, 2016.
N. Hernawati, R. S. Kuntorini, I. P. Pramono, P. Akuntansi, and U. I. Bandung, “Pengaruh Pengetahuan Laporan Keuangan Terhadap Kinerja UMKM Tahu Cibuntu,” vol. 20, no. 2, pp. 246–255, 2019.
S. Ayem and U. Wahidah, “Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta,” JEMMA ( J. Econ. , Manag. , Account. ), vol. 4, pp. 1–9, 2020.
N. Hendri, “Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada UMKM di Kota Metro,” Akuisisi, vol. 1, pp. 1–15, 2016.
E. F. D. Pratiwi, “Determinan Minat dan Perilaku Nasabah dalam Penggunaan Mobile Banking : Satu Pendekatan Model Decomposed Theory of Planned Behavoir,” Universitas Brawijaya, 2015.
V. Der Heijden, Hans, V. Tibert, and M. Creemers, “Understanding online purchase intentions: contributions from technology and trust perspectives,” Eur. J. Inf. Syst., vol. 12, no. October 2002, pp. 41–48, 2003.
H. F. Lin, “An empirical investigation of mobile banking adoption: The effect of innovation attributes and knowledge-based trust,” Int. J. Inf. Manage., vol. 31, no. 3, pp. 252–260, 2011.
V. M. A. M. L. Travis and P. Venkatesan, “A Reference Model for Business Intelligence toPredict Bankruptcy,” J. Enterp. Inf. Manag., vol. 28, no. 2, 2015.
Y. Lee, Y. Hsieh, and Y. Chen, “An Investigation of Employess Use of E-Learning Systems, applying the technology acceptance model. Behaviour and Information Technology,” Behav. Inf. Technol., vol. 32, no. 2, pp. 173–189, 2013.
Nur Ilham, R. ., Arliansyah, A., Juanda, R., Multazam, M. ., & Saifanur, A. . (2021). RELATHIONSIP BETWEEN MONEY VELOCITY AND INFLATION TO INCREASING STOCK INVESTMENT RETURN: EFFECTIVE STRATEGIC BY JAKARTA AUTOMATED TRADING SYSTEM NEXT GENERATION (JATS-NG) PLATFORM. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(1), 87–92. https://doi.org/10.54443/ijebas.v1i1.27
Yusuf Iis, E., Wahyuddin, W., Thoyib, A., Nur Ilham, R., & Sinta, I. (2022). THE EFFECT OF CAREER DEVELOPMENT AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE AT THE OFFICE OF AGRICULTURE AND LIVESTOCK IN ACEH. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(2), 227–236. https://doi.org/10.54443/ijebas.v2i2.191
Geovani, I. ., Nurkhotijah, S. ., Kurniawan, H. ., Milanie, F., & Nur Ilham, R. . (2021). JURIDICAL ANALYSIS OF VICTIMS OF THE ECONOMIC EXPLOITATION OF CHILDREN UNDER THE AGE TO REALIZE LEGAL PROTECTION FROM HUMAN RIGHTS ASPECTS: RESEARCH STUDY AT THE OFFICE OF SOCIAL AND COMMUNITY EMPOWERMENT IN BATAM CITY. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 1(1), 45–52. https://doi.org/10.54443/ijerlas.v1i1.10
Bustani, B., Khaddafi, M. ., & Nur Ilham, R. (2022). REGIONAL FINANCIAL MANAGEMENT SYSTEM OF REGENCY/CITY REGIONAL ORIGINAL INCOME IN ACEH PROVINCE PERIOD YEAR 2016-2020. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(3), 459–468. https://doi.org/10.54443/ijerlas.v2i3.277
Nur Ilham, R., Heikal, M. ., Khaddafi, M. ., F, F., Ichsan, I., F, F., Abbas, D. ., Fauzul Hakim Hasibuan, A. ., Munandar, M., & Chalirafi, C. (2021). Survey of Leading Commodities Of Aceh Province As Academic Effort To Join And Build The Country. IRPITAGE JOURNAL, 1(1), 13–18. https://doi.org/10.54443/irpitage.v1i1.19
Nur ilham, R., Likdanawati, L., Hamdiah, H., Adnan, A., & Sinta, I. . (2022). COMMUNITY SERVICE ACTIVITIES “SOCIALIZATION AVOID STUDY INVESTMENT” TO THE STUDENT BOND OF SERDANG BEDAGAI. IRPITAGE JOURNAL, 2(2), 61–64. https://doi.org/10.54443/irpitage.v2i2.312
Falahuddin, F., Fuadi, . F., Munandar, M., Juanda, R. ., & Nur Ilham, R. . (2022). INCREASING BUSINESS SUPPORTING CAPACITY IN MSMES BUSINESS GROUP TEMPE BUNGONG NANGGROE KERUPUK IN SYAMTALIRA ARON DISTRICT, UTARA ACEH REGENCY. IRPITAGE JOURNAL, 2(2), 65–68. https://doi.org/10.54443/irpitage.v2i2.313
Majied Sumatrani Saragih, M. ., Hikmah Saragih, U. ., & Nur Ilham, R. . (2021). RELATIONSHIP BETWEEN MOTIVATION AND EXTRINSIC MOTIVATION TO ICREASING ENTREPRENEURSHIP IMPLEMENTATION FROM SPP AL-FALAH GROUP AT BLOK 10 VILLAGE DOLOK MASIHUL. MORFAI JOURNAL, 1(1), 1–12. https://doi.org/10.54443/morfai.v1i1.11
Sandi, H. ., Afni Yunita, N. ., Heikal, M. ., Nur Ilham, R. ., & Sinta, I. . (2021). RELATIONSHIP BETWEEN BUDGET PARTICIPATION, JOB CHARACTERISTICS, EMOTIONAL INTELLIGENCE AND WORK MOTIVATION AS MEDIATOR VARIABLES TO STRENGTHENING USER POWER PERFORMANCE: AN EMPERICAL EVIDENCE FROM INDONESIA GOVERNMENT. MORFAI JOURNAL, 1(1), 36–48. https://doi.org/10.54443/morfai.v1i1.14
Sinurat, M. ., Heikal, M. ., Simanjuntak, A. ., Siahaan, R. ., & Nur Ilham, R. . (2021). PRODUCT QUALITY ON CONSUMER PURCHASE INTEREST WITH CUSTOMER SATISFACTION AS A VARIABLE INTERVENING IN BLACK ONLINE STORE HIGH CLICK MARKET: Case Study on Customers of the Tebing Tinggi Black Market Online Store. MORFAI JOURNAL, 1(1), 13–21. https://doi.org/10.54443/morfai.v1i1.12
Ilham, Rico Nur. et all (2019). Investigation of the Bitcoin Effects on the Country Revenues via Virtual Tax Transactions for Purchasing Management. International Journal of Suplly Management.Volume 8 No.6 December 2019.
Ilham, Rico Nur. et all (2019).. Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money. International Journal of Suplly Management.Volume 8 No.5 August 2019.
Lasta Irawan, A. ., Briggs, D. ., Muhammad Azami, T. ., & Nurfaliza, N. (2021). THE EFFECT OF POSITION PROMOTION ON EMPLOYEE SATISFACTION WITH COMPENSATION AS INTERVENING VARIABLES: (Case Study on Harvesting Employees of PT. Karya Hevea Indonesia). International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(1), 11–20. https://doi.org/10.54443/ijset.v1i1.2
Rahmaniar, R., Subhan, S., Saharuddin, S., Nur Ilham, R. ., & Anwar, K. . (2022). THE INFLUENCE OF ENTREPRENEURSHIP ASPECTS ON THE SUCCESS OF THE CHIPS INDUSTRY IN MATANG GLUMPANG DUA AND PANTON PUMP. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(7), 337–348. https://doi.org/10.54443/ijset.v1i7.36
likdanawati, likdanawati, Yanita, Y., Hamdiah, H., Nur Ilham, R., & Sinta, I. (2022). EFFECT OF ORGANIZATIONAL COMMITMENT, WORK MOTIVATION AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE OF PT. ACEH DISTRIBUS INDO RAYA. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(8), 377–382. https://doi.org/10.54443/ijset.v1i8.41
Nur Ilham, R., Arliansyah, A., Juanda, R. ., Sinta, I. ., Multazam, M. ., & Syahputri, L. . (2022). APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN IMPROVING BENEFITS OF STATE-OWNED ENTERPRISES (An Emperical Evidence from Indonesian Stock Exchange at Moment of Covid-19). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(5), 761–772. https://doi.org/10.54443/ijebas.v2i5.410
Rico Nur Ilham, Irada Sinta, & Mangasi Sinurat. (2022). THE EFFECT OF TECHNICAL ANALYSIS ON CRYPTOCURRENCY INVESTMENT RETURNS WITH THE 5 (FIVE) HIGHEST MARKET CAPITALIZATIONS IN INDONESIA. Jurnal Ekonomi, 11(02), 1022–1035. Retrieved from http://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/481
Nur ilham, R., Likdanawati, L., Hamdiah, H., Adnan, A., & Sinta, I. . (2022). COMMUNITY SERVICE ACTIVITIES “SOCIALIZATION AVOID STUDY INVESTMENT” TO THE STUDENT BOND OF SERDANG BEDAGAI. IRPITAGE JOURNAL, 2(2), 61–64. https://doi.org/10.54443/irpitage.v2i2.312
Wayan Mertha, I. ., & Mahfud, M. (2022). HISTORY LEARNING BASED ON WORDWALL APPLICATIONS TO IMPROVE STUDENT LEARNING RESULTS CLASS X IPS IN MA AS’ADIYAH KETAPANG. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(5), 507–612. https://doi.org/10.54443/ijerlas.v2i5.369
Mahfud, M., Yudiana, I. K., & Sariyanto, S. (2022). HISTORY OF BANYUWANGI KALIKLATAK PLANTATION AND ITS IMPACT ON SURROUNDING COMMUNITIES. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(1), 91–104. https://doi.org/10.54443/ijerlas.v3i1.492
Mahfud et all (2021). PEMANFAATAN TRADISI RESIK LAWON SUKU USING SEBAGAI SUMBER BELAJAR SEJARAH LOKAL PADA SMA DI BANYUWANGI. Media Bina Ilmiah Vol.16 No.3 Oktober 2021. http://ejurnal.binawakya.or.id/index.php/MBI/article/view/1294/pdf
Sinta, I., Nur Ilham, R. ., Authar ND, M. ., M. Subhan, & Amru Usman. (2022). UTILIZATION OF DIGITAL MEDIA IN MARKETING GAYO ARABICA COFFEE. IRPITAGE JOURNAL, 2(3), 103–108. https://doi.org/10.54443/irpitage.v2i3.467
Nur Ilham, R., Arliansyah, A., Juanda, R. ., Sinta, I. ., Multazam, M. ., & Syahputri, L. . (2022). APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN IMPROVING BENEFITS OF STATE-OWNED ENTERPRISES (An Emperical Evidence from Indonesian Stock Exchange at Moment of Covid-19). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(5), 761–772. https://doi.org/10.54443/ijebas.v2i5.410
Mahfud et all (2020). Developing a Problem-Based Learning Model through E-Learning for Historical Subjects to Enhance Students Learning Outcomes at SMA Negeri 1 Rogojampi. IOP Conf. Series: Earth and Environmental Science 485 (2020) 012014 doi:10.1088/1755-1315/485/1/012014