Analisis Penerimaan User Sistem Informasi Akuntansi Menggunakan Model Unified Theory of Acceptance and Use of Technology (UTAUT)

Anis Rahmawati Amna, Hermin Istiasih


The usage of Accounting Information System (AIS) to enhance competitive value of Small Medium Enterprise (SME’s) has widely proven as one of key factors influencing performances. Some research says that information acquisition is one predictor of information usage, while it brings positive result for enterprise’s performance.  IRT Anugerah Mulia Utama as an SME’s practician faces several issues related to the users and recent interfaces. To cope with those problems, user acceptances are evaluated using Unified Theory of Acceptance and Use of Technology (UTAUT). This approach is chosen due to its effectivity in explaining about 70% of behaviour intention. The result says that motivations to use AIS affected by Effort Expectancy (EE) and Social Influences (SI). Deeper investigation on PE says that 93% users expect that the system wouldn’t difficult them to adapt. Moreover, it is also hope that the system can reduce entry data’s time and increase organization’s performance. For SI impact, it is found that 94% user acceptance is influenced by image since the use of AIS considered as higher prestige of organization.

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