End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach

Main Article Content

Mardiana Andarwati Diana Zuhroh Fikri Amrullah

Abstract

Increasing end-user satisfaction (EUS) on mobile-based AIS is influenced by an actual usage (AU). AU increases if Small Medium Enterprise managers feel the perceived ease of use (PEOU) and perceived usefulness (PU) of using mobile-based AIS. This study aims to (1) analyze the effect of PEOU and PU on AU, (2) analyze the effect of PEOU and PU on EUS on mobile-based AIS, (3) analyze the effect of AU on EUS on mobile-based AIS, and (4) analyze the effect of PEOU and PU to EUS on mobile-based AIS through AU. The results of this study are (1) PU has a positive effect on AU and PEOU has a negative effect on AU because to improve AU requires a guidebook that is easy to learn and the lack of ability to use system applications make it not easy, (2) PEOU and PU affect EUS on Mobile-based AIS but the most positive and dominant influence on EUS on mobile-based AIS is PU, (3) AU has a positive effect on EUS on mobile-based AIS, and (4) PEOU negatively affects EUS on mobile-based AIS through AU due to the use of AIS based on mobile, which is done repeatedly and for a long time is still unable to mediate PEOU and SME managers feel difficult to use the purchasing and sales system application to produce on time reports.

Article Details

How to Cite
ANDARWATI, Mardiana; ZUHROH, Diana; AMRULLAH, Fikri. End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach. Journal of Development Research, [S.l.], v. 3, n. 2, p. 37-42, nov. 2019. ISSN 2579-9347. Available at: <http://journal.unublitar.ac.id/jdr/index.php/jdr/article/view/79>. Date accessed: 07 dec. 2019. doi: https://doi.org/10.28926/jdr.v3i2.79.
Section
Engineering and Technology