SKRIPSI AKS

ADOPSI CLOUD ACCOUNTING DAN KONSEKUENSINYA TERHADAP KUALITAS PENGAMBILAN KEPUTUSAN UMKM: MODIFIKASI UTAUT (UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY)

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ABSTRACT

This study aims to determine the effect of security risk, trust, performance
expectancy, effort expectancy, and social influence on the intention to use cloud
accounting, and the intention to use cloud accounting on the actual use of cloud
accounting, and examine the consequences on the quality of MSME decisions. This
study used purposive sampling techniques and data analysis techniques using
Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data for this
study were obtained through a survey using a questionnaire distributed to MSMEs
domiciled in Solo Raya with a total sample of 165 MSMEs.
The results of this study prove that trust and effort expectancy have a
positive effect on the intention to use cloud accounting. Security risk, performance
expectancy, and social influence do not affect the intention to use cloud accounting.
The intention to use cloud accounting has a positive effect on the actual use of cloud
accounting, and the actual use of cloud accounting has a positive effect on the
quality of MSME decisions. This research makes a theoretical contribution to
developing UTAUT models in the context of MSMEs by examining their
consequences on decision quality.

Keywords: UTAUT, cloud accounting, decision quality, security risk, trust

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 AUL a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 163 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

AULYA SAHARA

Versi lain/terkait

Lampiran Berkas

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