The Role of Security Perception and Usage Impact of Mobile Accounting Applications
This study aims to measure the implementation of the Technology Acceptance Model (TAM) in using Mobile Accounting Applications on smartphones by adding security perceptions as an external variable. This study integrates the variables of perceived usefulness and ease of use to explain the factors inf...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/2762 |
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| author | Isna Ardila Masta Sembiring Rini Astuti |
| author_facet | Isna Ardila Masta Sembiring Rini Astuti |
| author_sort | Isna Ardila |
| collection | DOAJ |
| description | This study aims to measure the implementation of the Technology Acceptance Model (TAM) in using Mobile Accounting Applications on smartphones by adding security perceptions as an external variable. This study integrates the variables of perceived usefulness and ease of use to explain the factors influencing technology acceptance. The quantitative survey method analyses the relationship between variables through hypothesis testing. Primary data were obtained from 60 MSME owners in Medan City through online questionnaires and analysed using SmartPLS4 with the SEM model. The results showed that security perceptions affect perceived usefulness and ease of use, which affect attitude. In addition, the attitude positively affects behavioural intention, ultimately affecting the application's actual use. This study provides important insights into the factors influencing the adoption of accounting application technology among MSMEs. |
| format | Article |
| id | doaj-art-a1b7aad166dd46a09b2b5c2bfdaf9303 |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-a1b7aad166dd46a09b2b5c2bfdaf93032025-01-31T07:22:49ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-0129118620510.24912/ja.v29i1.27622746The Role of Security Perception and Usage Impact of Mobile Accounting ApplicationsIsna Ardila0Masta Sembiring1Rini Astuti2Universitas Muhammadiyah Sumatera utaraUniversitas Muhammadiyah Sumatera utaraUniversitas Muhammadiyah Sumatera utaraThis study aims to measure the implementation of the Technology Acceptance Model (TAM) in using Mobile Accounting Applications on smartphones by adding security perceptions as an external variable. This study integrates the variables of perceived usefulness and ease of use to explain the factors influencing technology acceptance. The quantitative survey method analyses the relationship between variables through hypothesis testing. Primary data were obtained from 60 MSME owners in Medan City through online questionnaires and analysed using SmartPLS4 with the SEM model. The results showed that security perceptions affect perceived usefulness and ease of use, which affect attitude. In addition, the attitude positively affects behavioural intention, ultimately affecting the application's actual use. This study provides important insights into the factors influencing the adoption of accounting application technology among MSMEs.http://ecojoin.org/index.php/EJA/article/view/2762technology acceptance model; mobile accounting application; security perception. |
| spellingShingle | Isna Ardila Masta Sembiring Rini Astuti The Role of Security Perception and Usage Impact of Mobile Accounting Applications Jurnal Akuntansi technology acceptance model; mobile accounting application; security perception. |
| title | The Role of Security Perception and Usage Impact of Mobile Accounting Applications |
| title_full | The Role of Security Perception and Usage Impact of Mobile Accounting Applications |
| title_fullStr | The Role of Security Perception and Usage Impact of Mobile Accounting Applications |
| title_full_unstemmed | The Role of Security Perception and Usage Impact of Mobile Accounting Applications |
| title_short | The Role of Security Perception and Usage Impact of Mobile Accounting Applications |
| title_sort | role of security perception and usage impact of mobile accounting applications |
| topic | technology acceptance model; mobile accounting application; security perception. |
| url | http://ecojoin.org/index.php/EJA/article/view/2762 |
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