Acceptance of Accounting Information Systems at the UKSW Economic Education

student cooperative laboratory: Technology Acceptance Model Analysis

Abstract
Accounting information systems for preparing and presenting financial statements are needed by
profit-making organizations and non-profit organizations. Accounting information systems
facilitate the preparation of financial reports because decision making by managers depends on
financial reports. Behavioral accounting is not only recording financial reports, but also seeing how
human behavior is taken into account in viewing accounting data. The purpose of this study was to
see how perceived ease, perceived usefulness, perceived use, and intensity of use behavior have an
impact on the use of the accounting information system of the Economics Education student
cooperative. This study also aims to determine how much acceptance of accounting information
systems by users when they make financial reports. This research uses quantitative methods with
path analysis. The results of this study indicate that there is a positive and significant effect of
perceived convenience on perceived usefulness, perceived ease of use on attitudes of use, perceived
usefulness on attitudes of use, perceived usefulness on the intensity of usage behavior, attitudes of
use on the intensity of usage behavior, and intensity of usage behavior on the real use of the
Accounting Information System of Economic Education student cooperatives. The results of this
study also show that there is no positive and significant effect of perceived convenience on the
intensity of behavior of using the Accounting Information System for cooperative students of
Economic Education.

Keywords: TAM (Technology Acceptance Model), Accounting Information System,

Cooperative.

Introduction
Human behavior is the basis for conducting financial reporting in an agency or
organization. Accounting depends on human behavior to produce information and
organizational needs. The concept of behavioral accounting includes aspects of human
behavior related to the decision-making process (Lubis, 2018). Accounting is faced with
social sciences as a whole, causing the development of behavioral accounting. By
measuring and reporting human factors that influence decisions, behavioral accounting
uses behavioral science methodology to complete the information picture (Hermawan &
Biduri, 2019). Human behavior, accounting, and organizations are the three pillars of
behavioral accounting. There is a field of accounting called behavioral accounting, which
investigates how human behavior interacts with accounting systems (Khomsiyah, 2017).
All financial accounting reporting processes depend on human behavior when receiving
and using accounting information systems.
The UKSW Economics Education Student Cooperative Laboratory is a place where
Economics Education students learn about cooperatives in a practical way. Consumption
cooperatives are the chosen type of cooperative. Cooperative members are elected by the
advisor, who works closely with the cooperative board, before the cooperative's bylaws are
established in the following year. The capital of the cooperative is supported by the study
program, where the board elected through the election manages the budget to generate the
remaining profit, which is distributed to the members according to the members'
performance or service to the cooperative. The remaining SHU is distributed according to
the percentage approved in the bylaws. Income from student cooperative activities
determines the distribution of SHU to members. According to the statement of the
management, the recording of financial reports starting from income, expenses, purchases,
and sales of trade goods is still done manually, which hinders financial reporting and SHU
calculations. In addition, the preparation of financial reports becomes too long, inaccurate,
non-transparent, and unaccountable to report to the supervisor, which has an impact on
decision-making. Not all members, administrators, and trustees agree with accounting.
Recording financial statements that are not effective, efficient, transparent, and
accountable leads to budget irregularities and misuse.
TAM (Technology Acceptance Model) is one of the theories that uses a behavioral
approach used to analyze the information technology adoption process (Fatmawati, 2015).
A model is considered good if it can predict and explain. The TAM model and its
indicators, which have passed the testing stage, can be used to measure a person's
acceptance of certain technologies. TAM (Information and Communication Technology) is
often used by institutions because it provides several benefits, including: 1) Efficiency:
TAM helps institutions perform administrative tasks such as internal communication,
scheduling, and data management. 2) Accessibility: TAM allows institution members to
easily access resources and information from anywhere, which enables cooperation and
information exchange. 3) Increased productivity: TAM software, such as impromptu office
software, helps institutions increase productivity, 4) Better data management: TAM helps
institutions collect, store, and analyze data more efficiently, which offers important
information for decision-making. 5) Information security: Strong security features are
often included in TAM systems to prevent unauthorized access or leakage of sensitive
institutional data. 6) Innovation: Institutions can use TAM to continuously innovate to
improve their operations and services.
Material experts and technology experts conducted feasibility tests on previous research
on system development. The results of the material expert validation show that the
components of the accounting information system for social institutions are of very good
quality, with an average feasibility test score of 4.8 (or 96% if percented). The substance
and benefit aspects of the AIS are also of very good quality. In accounting, an important
note added by the material expert is that the system delete menu should not be used
because it can eliminate previous records. The material expert suggested the manager to
perform checks on deleted transactions by adding a table or trash can menu as a control
function. It is also recommended to add validation to the outgoing mutation account from
the leader for each transaction (Permatasari & Luhsasi, 2022).
Furthermore, the results of technology expert validation show that the accounting
information system of social institutions is included in the very feasible category with a
score of 4.78, or equivalent to 95.6%. The database aspect scored very feasible, and the
design aspect scored 4.6, each with a very feasible category. In addition, three other
elements, namely AIS operation, AIS substance, and AIS benefits, were also categorized as
very feasible. These results were accompanied by technology expert suggestions, such as
adding a one-year budget report menu to the system, creating a comparison display of
budget plans, financial realization, and adding a database table to discard cookies when
cookies occur. Technology experts also suggested that the system timeout duration be
reduced to maintain data security. If the user leaves the system without logging out, the
system timeout automatically exits the system display (Permatasari & Luhsasi, 2022).
The system feasibility test was conducted by material and technology experts. The
results reached an average score of 4.7 with a presentation of 93%, consisting of four
aspects: design, operation, AIS substance, and AIS benefits. The benefit aspect of SIA
received the highest score of 4.9 with a presentation of 98%, while the design aspect
received the lowest score of 4.5 with a presentation of 90% (Permatasari & Luhsasi, 2022).
The objects in this study are WSSW economic education students and the implementation
of technology utilization carried out in the WSSW accounting laboratory.
Previous research on the development of accounting information systems in social
institutions based on the feasibility test of using the system for two years is required. To
determine the extent of acceptance of the system by users, the management of the
institution must monitor and evaluate the use by users. This evaluation must be carried out
by considering the convenience and benefits of the system, which in turn affects
accounting attitudes, interests and behaviors. The development of accounting information
systems is expected to reduce the time and effort required to make financial reports more
efficient, transparent, and accountable. Accounting information systems can also reduce
recording errors. The use of this system reduces errors in preparing financial reports.
Following up on previous research on the development of accounting information
systems for social institutions, and the usefulness of systems that lead to accounting
behavior in this case attitudes, interests and real use of accounting information systems as
behavioral accounting analysis. Researchers are interested in examining user acceptance if
the accounting information system developed is applied to the UKSW economic education
student cooperative laboratory. The UKSW economic education student cooperative
laboratory is a place where economic education students can apply their knowledge of
cooperatives in real life.
Before the cooperative's bylaws are established in the current year, the supervisor, who
is a lecturer, together with the cooperative management, selects cooperative members.
Cooperative capital is supported by the study program, the selected management manages
the budget to produce the remaining profit (SHU). The remaining proceeds are distributed
to members in accordance with the performance or services of members to the cooperative.
The more SHU received by the student cooperative, the greater the distribution of SHU
members. The percentage of AD / ART approved for SHU distribution. Since the
recording of financial statements, from income and expenses to purchases and sales of
trade goods, is still recorded manually, the management said that this hinders financial
reporting and SHU calculation. Financial reports are time-consuming, inaccurate, unclear
and unaccountable, affecting decision-making. Budget irregularities and misuse occur
because financial reports are not effective, efficient, transparent and accountable.
One way to overcome the above problems is to use technology to record financial
reports. This technology is a cooperative accounting information system that aims to make
the company's financial reporting more efficient, efficient, transparent, and accountable.
This system uses the CodeIgniter framework with MySQL database. CodeIgniter was
chosen in the development of the system because of its small size that helps save storage
space. MySQL is a strong and stable database as a storage medium. The purpose of this
research is to identify the technology acceptance and usage model (TAM). TAM uses
different models to see and understand the factors that influence the adoption of new
technology (Surendran, 2012). The results of this study are expected to add contributions
to the development of applied behavioral science related to the implementation of the use
of accounting information systems and their implications for user behavior in cooperative
laboratories. This research is expected to provide information for policy makers in
implementing accounting information systems by considering policy determinants. This
research can be used as a measuring tool for the successful use of accounting information
systems in cooperative laboratories.

Research Method
This research uses a quantitative approach, emphasizing the analysis of numerical data
processed by statistical methods. The quantitative approach will find the significance of
group differences or the relationship between the variables studied (Azwar, 2014). This
method is used to measure the perceptions of AIS users. This research uses an analysis of
the causal influence between variables using Structural Equation Modeling (SEM)
analysis. The Analysis of Moment Structures (AMOS) version 26.0 application is used as
an analysis tool. Structural Equation Modeling (SEM) analysis is used to build and test
statistical models which are usually used in the form of causal models (Narimawati &
Sarwono, 2007).
The results of the analysis of the effect of exogenous variables on endogenous variables
will be published through path analysis. This study uses a causality or influence model to
test the hypotheses made. Since the model developed in this study has intervening
variables, path analysis is used. According to Augusty Ferdinand (2015), the path analysis
steps in this study are as follows: theory-based development; creation of flowcharts
showing causal relationships; conversion of flowcharts into structural equations and
measurement model specifications; selection of input matrices and estimation techniques
used; assessment of identification problems; model evaluation using alignment criteria; and
model interpretation and modification.
According to Sugiyono (2011), population is a generalization area consisting of objects
or subjects that have certain qualities and characteristics chosen by researchers to study
before making conclusions (Sugiyono, 2011). The population describes the various
characteristics of the research subject, sampling is done by considering the population size
and its characteristics (Sugiyono, 2011). In this study, a saturated side non-probability
sampling technique was used to take the sample. In cases where every member of the
population is taken as a sample, the saturated sampling method is used. This is done if the
population is relatively small or small, which is less than 30 people. Based on this, the
sample determination in this study was the entire population of cooperative accounting
information system users totaling 20 people.

Equations
Hypotheses can also be considered as temporary conclusions about the relationship
between one or more variables, so that hypotheses can be considered as predictions
inherent in the variables concerned. Hypotheses are also temporary answers to unfinished
conclusions that must be tested (Arikunto, 2013). But the accuracy of the prediction
depends heavily on the correctness and accuracy of the theoretical basis.
Figure 1. Cooperative AIS Acceptance Model Thinking Framework

The Structural Equation for the path diagram in Figure 1 is

Based on the variables in this study, the hypotheses that can be proposed are as follows:
H1 : There is a positive and significant effect of perceived ease of use on the perceived
usefulness of the SIA of the Economic Education student cooperative.
H2 : There is a positive and significant effect of perceived ease of use on the attitude of
using the AIS of the Economic Education student cooperative.
H3 : There is a positive and significant effect of perceived usefulness on the attitude of
using the AIS of the Economic Education student cooperative.
H4 : There is a positive and significant effect of perceived ease of use on the intensity
of behavior of using the AIS of the Economic Education student cooperative.
H5 : There is a positive and significant effect of perceived usefulness on the behavioral
intensity of the use of AIS of cooperative economic education students.
H6 : There is a positive and significant influence of the attitude of use on the intensity
of behavior of using the AIS of the Economic Education student cooperative.
H7 : There is a positive and significant effect of the intensity of use behavior on the
real use of the AIS of the Economic Education student cooperative.
Researchers developed a TAM model based on hypothesis four, which states that
perceived convenience has a positive and significant effect on the intensity of AIS usage
behavior. Based on previous research on the acceptance of school financial accounting
information systems, it was found that perceived convenience has a significant effect on
the behavioral intensity of using AIS. The higher the perceived ease, the higher the
incentive to use AIS. The system is considered easy to use, so it does not require extra
effort. Users prefer to use easier systems (Permatasari & Prajanti, 2018).
Results and Discussion
In the AMOS output, table 1 of the estimate explains the effect of these variables has a
probability value below 0.05, which means it has a significant effect. The value of 0.75 in
the model figure explains the standardized regression coefficient of perceived ease of use
on perceived usefulness with a probability value in AMOS output of 0.000 below 0.05,
which means it has a significant effect. The value of 0.63 in the model figure explains the
standardized regression coefficient of perceived ease of use on attitude of use, with a
probability value at AMOS output of 0.000 below 0.05, which means it has a significant
effect. The value of 0.61 in the model figure explains the standard regression coefficient of
perceived usefulness on attitude of use, with a probability value at AMOS output of 0.000
below 0.05, which means it has a significant effect. The value of 0.47 in the model figure
explains the standard regression coefficient of perceived ease of use on the intensity of use
behavior, with a probability value at AMOS output of 0.247 above 0.05, which means it
has no significant effect. The value of 0.57 in the model figure explains the standard
regression coefficient of perceived usefulness on the intensity of usage behavior, with a
probability value at AMOS output of 0.000 below 0.05, which means it has a significant
effect. The value of 0.80 in the model figure explains the standard regression coefficient of
usage attitude on the intensity of usage behavior.
Testing H1 which states that there is a significant positive effect of perceived convenience
on the perceived usefulness of the Accounting Information System. The acceptance criteria are
based on the test results using AMOS obtained a probability level of 0.000 which is below the
required figure of 0.05. In addition, the critical ratio obtained from this relationship is 9.408> 2
which means that the hypothesis is accepted. The easier a system is to use, the more useful it
is.
H2 testing which states that there is a significant positive effect of perceived ease of use on
attitudes towards using Accounting Information Systems. The acceptance criteria are based on
the test results using AMOS obtained a probability level of 0.000 which is below the required
number of 0.05. In addition, the critical ratio number obtained from this relationship is 5.247>
2 which means that the hypothesis is accepted. The easier a system is to use, there is a positive
response from the user's attitude to use the system.
Testing H3 which states that there is a significant influence between perceived usefulness
on attitudes towards using Accounting Information Systems. The acceptance criteria are based
on the test results using AMOS obtained a probability level of 0.000 which is below the
required figure of 0.05. In addition, the critical ratio number obtained from this relationship is
5.143> 2 which means that the hypothesis is accepted. The more useful a system is, there is a
positive response from the attitude of the system users.
Testing H4 which states that there is a significant positive effect of perceived ease of use on
the intensity of behavior to use the Accounting Information System. The acceptance criteria
are based on the test results using AMOS obtained a probability level of 0.247 which is above
the required number of 0.05. In addition, the critical ratio number obtained from this
relationship is 0.137 < 2, which means that the hypothesis is rejected. The easier a system is to
use, it does not guarantee the intensity of behavior to use the system. Someone's intensity in
using the system can be influenced by the obligation factor of completing work and the
usefulness of the system even though the system is not easy to use.
Testing H5 which states that there is a significant positive effect of perceived usefulness on
the intensity of behavior of using Accounting Information Systems. The acceptance criteria are
based on the test results using AMOS, the probability result obtained is 0.000, which is above
the required number of 0.05. In addition, the critical ratio number obtained from this
relationship is 5.266> 2, which means that the hypothesis is accepted. The more useful a
system is, the greater the intensity of use.
Testing H6 which states that there is a significant positive effect of the attitude of use on the
intensity of behavior of using the Accounting Information System. The acceptance criteria are
based on the test results using AMOS obtained a probability level of 0.000 which is below the
required number of 0.05. In addition, the critical ratio number obtained from this relationship is
5.463> 2 which means that the hypothesis is accepted. A positive attitude towards a system
will function so that the intensity of one's usage behavior towards a system will be greater.
Testing H7 which states that there is a significant positive effect of the intensity of use
behavior on the real use of Accounting Information Systems. The acceptance criteria are based
on the test results using AMOS obtained a probability level of 0.000 which is below the
required figure of 0.05. In addition, the critical ratio number obtained from this relationship is
8.759> 2 which means that the hypothesis is accepted. The greater and higher the intensity of
behavioral use of a system, the more real the use of a system so that the purpose of creating a
system is achieved.
Model Testing
The goodness of fit index criterion is used to test the model in path analysis. Model fit
indicates that the model is ready to be proposed. Due to the fact that the path model is built
on a strong theory in revealing its composition, this model can be used. Testing this model
uses goodness of fit and fit index to evaluate how well the developed research model fits.
The following goodness of fit testing criteria can indicate that the research model is
suitable or good.
The calculation value of the proposed model meets the acceptance requirements, as
shown in the data of table 2. These results indicate that the model is considered feasible
(Ferdinand, 2014). Several factors, including perceived ease, perceived usefulness,
perceived use, intensity of use behavior, and actual use, influence the acceptance of the
proposed accounting information system. Davis (1989) (in Wijaya, 2010) states that the
main purpose of TAM is to provide a basis for tracing the influence of external factors on
user beliefs, attitudes, and goals. The main constructs of TAM, namely perceived ease of
use and perceived usefulness, affect the willingness to use, which in turn affects real use,
which is indicated by attitudes of use, intensity of use behavior, and real use.
Relevant previous research includes research by Lucyanda (2010), Alharbi (2014), Tsai
(2014), Fathema (2015), Rosyida (2017), Permatasari et al (2016), and Permatasari &
Prajanti (2018) showing that perceived usefulness is significantly influenced by ease of
use. If technology can be used easily, people find it useful. Davis said that perceived ease
of use affects the adoption process indirectly through perceived usefulness because this
perception is more instrumental, which results in a more useful system. The perception that
ease of use is an internal component of use and usefulness is an external component of use.
Research by Lucyanda (2010), Renny et al (2013), Alharbi (2014), Lule et al (2012),
Fathema (2015), Permatasari et al (2016), and Permatasari & Prajanti (2018) related to
one's perception of ease of use and usefulness. If someone believes that the system is easy
to use and has benefits to increase their work productivity, they will feel satisfied and
happy to use it. A person's attitude tends to be responsive to the system and interested in
using it. Perceived ease and perceived usefulness, which are the core variables of TAM,
have been shown to be the initial factors that influence technology acceptance (Granic &
Marangunic, 2019).
Other researchers such as Yanto (2016), Lucyanda (2010), Alharbi (2014), Tsai (2014),
Fathema (2015), and Rahmawati & Narsa (2019) found that perceived usefulness and ease
of use have a positive and significant effect on the intensity of use behavior. The more
benefits a system offers, the higher a person's intention or intention to use it.
Attitudes of use affect the intensity of usage behavior, according to several studies, such
as Lucyanda (2010), Alharbi (2014), Fathema (2015), Permatasari et al (2016), and
Permatasari & Prajanti (2018) the more satisfied and happy someone is with a system, the
more intense they use it. The intensity of usage behavior is defined as a person's desire to
perform a certain behavior. Someone will do a behavior if they have the desire to do so.
The intensity of user behavior to use the system causes them to tend to continue using the
system. The acceptance phase occurs where users tend to show an attitude to continue
using the system. Positive user intentions encourage users to use the Accounting
Information System.
Some of the results of research by Lucyanda (2010), Alharbi (2014), Fathema (2015),
Permatasari et al (2016), Permatasari & Prajanti (2018) state that attitudes of use affect the
intensity of behavior. The more satisfied and happy someone feels the benefits of a system,
the higher the intensity of someone to use the system. The intensity of use behavior is a
person's desire to perform a certain behavior. Someone will do a behavior if they have the
desire to do it, in this case the intensity of user behavior to use the system, so that it
becomes a behavioral tendency to continue using the system. This is called the acceptance
phase, because users show an attitude of acceptance towards using the system. The positive
intention of users to use is believed to be able to mobilize users in using the Accounting
Information System.
The Technology Acceptance Model (TAM) serves to predict human behavior regarding
the possibility of technology acceptance or rejection (Granic & Marangunic, 2019). Based
on research findings on the influence of TAM contracts, it can be concluded that each
TAM construct starts with perceived ease of use, perceived usefulness, attitude towards
use, and behavioral intensity to use. In the end, it causes someone to use a system that has
an interrelated influence. If there is an influence from other variables, the influence of one
variable on another will be even greater. The series of TAM constructs are basically the
steps of the user acceptance phase of accounting information systems.

Figures and Tables

Path analysis, an extension of regression models, is used by researchers to examine the
correlation matrix of the causal models being compared (Garson, 2006). Path analysis is
used because it is more difficult to analyze these indirect relationships using multiple
regression analysis. After the model identification process is complete, the next step is to
evaluate the parameter estimates between variables. The results are shown in the following
table and figure.
 Figure 2. Cooperative AIS Acceptance Model

Figure 3. Graphic Output of Amos Cooperative AIS Acceptance Model

Table 1. Regression Weights: (Group number 1 - Default model)

Estima S.E C.R Lab Keterangan
P
Te . . el
P <-- P 9,408
1,132 ,163 *** par_4 Berpengaruh
U - E
<-- P
A U ,382 ,068 5,247 *** par_1 Berpengaruh
U -
<-- P
A ,457 ,048 5,143 *** par_2 Berpengaruh
U - E
<--
B AU ,686 ,259 5,463 *** par_3 Berpengaruh
I -
<-- P ***
B ,135 ,089 5,266 par_5 Berpengaruh
 - U
I
<-- P
B ,043 ,065 0,137 ,247 par_6 Tidak
I - E Berpengaruh

A <-- B
C - I ,534 ,087 8,759 *** par_7
Berpengaruh
T
Source: Output AMOS

Table 3: Model Test Criteria

Goodness of fit Cut-off Research Keterangan
index value Model Value
X2 Chi Square Df, α = 5% 3,272 Fit
RMSEA ≤ 0,08 0,05 Fit
AGFI ≥ 0,90 1,000 Fit
GFI ≥ 0,90 1,000 Fit
CMIN/DF ≤ 2,00 1,243 Fit
TLI ≥ 0,95 1,000 Fit
CFI ≥ 0,95 1,000 Fit
Source: Output AMOS

Conclusion
The economic student cooperative accounting information system acceptance
model with the Technology Acceptance Model (TAM) states the real behavior to use the
system. Acceptance of a system is a behavioral tendency to use the system. The TAM
constructs tested in this study were shown to have a significant positive effect of perceived
ease of use on perceived usefulness; perceived ease of use on attitude of use; perceived
usefulness on attitude of use; perceived usefulness on intensity of use behavior; attitude of
use on intensity of use behavior; and intensity of use behavior on use. There is no positive
and insignificant influence between perceived ease of use on the intensity of usage
behavior.
The TAM construct is basically the stages of a person's acceptance phase of an
accounting information system by users. The stage of acceptance of the cooperative
accounting information system by economics students based on the Technology
Acceptance Model (TAM) is shown through a series of acceptance constructs, namely
perceived ease, perceived usefulness, attitudes of use, intensity of use behavior and actual
use of the system. With the use of student cooperative accounting information systems, it is
expected that effective, efficient, transparent and accountable financial reporting will
increase. Based on the research results, testing that the perceived ease of using an
accounting information system is a construct that has a positive and significant regression
coefficient value in supporting the behavioral intensity of using an accounting information
system. Developers of accounting information systems in cooperatives are expected to
offer financial reporting systems that are easy to use.

Acknowledgment
 The author would like to thank the Economics education students of Satya Wacana
Christian University as the sample in this study.

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