Penerimaan Program Akuntansi Koperasi Berbasis Syariah Melalui TAM di Koperasi Simpan Pinjam dan Pembiayaan Syariah di Provinsi Jawa Timur

Ujang Syaiful Hidayat(1*),

(1) Universitas Merdeka Surabaya
(*) Corresponding Author


Studi ini mempunyai tujuan kepeda pengelolah yaitu Pengurus Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) di Jawa Timur, Indonesia dalam penerimaan atau menggunakan software akuntansi. Peneliti mengevaluasi subjektivitas norma, pengalaman, dan harapan tentang manfaat dan kemudahan penggunaan software dengan memakai Technology Acceptance Model dan Training Transfer sebagai moderasi. Penelitian ini melibatkan 225 pengurus inti dari 75 KSPPS yang aktif berpartisipasi dalam Forum Ekonomi Syariah di Jawa Timur. Studi ini menghasilkan menunjukkan yaitu subjektivitas norma berpengaruh negatif signifikan terhadap persepsi manfaat dan persepsi kemudahan penggunaan; harapan berpengaruh positif signifikan terhadap persepsi manfaat dan kemudahan dalam peroses menjalankan programnya; namun, persepsi kemudahan dalam proses transaksinya tidak berdampak signifikan terhadap niat penggunaan. Ada hubungan yang kuat antara niat untuk menggunakan dan pelaksanaan. Pelatihan transfer meningkatkan pengaruh niat untuk menggunakan terhadap pelaksanaan.


Subjective Norm, Expectancy, Perceived Usefulness, Perceived Ease of Use, Intention to Use, Implementation, Transfer Training, Tecjnology Acceptance Model

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