KUSUMASTUTI, RATIH and TOURIANO, DERIST and Rosita, Sry and Fatricia, Raja Sharah (2022) Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework. Department of Sharia Accounting, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, Indonesia.
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Abstract
Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System. Method - This basic research uses a causal model with primary data collected quantitatively and presented descriptively. The study population was users of the State Budget and Treasury System in the Regional Office V of Jambi Province using the convenience sampling method. Result - The results of this study stated that all TAM variables were correlated with each other and TAM 3 variables were correlated with the effectiveness of the accrual-based accounting system in SPAN. It was proven that there was a significant relationship between all variables. However, the accrual-based accounting system in SPAN practically does not provide convenience and tends to have low intensity of use and low effectiveness. Implication - The result of this research states that all variables of TAM are correlated to each other and TAM 3 variables are correlated to the effectiveness of accrual basis accounting system in SPAN. Originality - This study focuses on the effectiveness of accrual basis accounting system in State Budget and Treasury System: migration of the Indonesian Islamic banking system of BSI. Keywords: TAM 3; effectiveness; accrual basis accounting; BSI system
Type: | Other |
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Informasi Tambahan: | Hasil Cek Similarity Turnitin |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | Kusumastuti |
Date Deposited: | 03 May 2023 04:53 |
Last Modified: | 03 May 2023 04:53 |
URI: | https://repository.unja.ac.id/id/eprint/47468 |
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