Harpa Sugiharti, Lulu Sri Hamdiati, Ajang Mulyadi, Apriani Puti Purfini, Nurul Amalia Ramdan
This research aims to find out the level of reception users through the Technology Acceptance Model (TAM) analysis of the Accounting Information System implementation for MSMEs using the Paper.id application. This research is quantitative research with methods of descriptive verification. The research sample consisted of 155 MSME users of the Paper.id application that implements the Accounting Information System. Calculation method samples using the Inverse Square Root technique. Validity test instrument using convergent validity and reliability tests using composite reliability. The primary data in this research is the respondents' answers collected by distributing questionnaires. The data analysis technique used is Structural Equation Modeling Analysis Based on Partial Least Square (PLS-SEM) with the help of SmartPLS 4.1 software. They are testing the hypothesis using the T-Test with the help of Bootstrapping. Test results show that perception usability and perception convenience influence attitude to usage positively, and perception usability and perception convenience influence positive use in an actual way. Furthermore, the attitude to use influential positives should be used in an actual way. © 2024 IEEE.
Universitas Pendidikan Indonesia, Accounting Education Study Program, Faculty of Economics and Business Education, Bandung, Indonesia; Universitas Komputer Indonesia, Computerized Accounting Faculty of Computer Science, Bandung, Indonesia; Faculty of Economics and Business, Universitas Singaperbangsa Karawang, Accounting Study Program, Karawang, Indonesia
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