Pengaruh Persepsi Manfaat Penggunaan Dan Persepsi Kemudahan Penggunaan Terhadap Kinerja Program Akuntasi Pada Umkm Di Kota Yogyakarta

Abstract

This research had aimed to analyse the impact of preceived usefulness and preceived ease of use on Accounting Information System (AIS) performance. The prime population of the research is the entire SMEC in the city of Yogyakarta. Research sample are chosen using purposive sampling. Structured quetionaires are used to collect the data from a sample of 82 AIS users in SMEC. Multiple regression was applied to analyse the data. The research findings indicate that the perceived usefulness positively and significantly affect the performance of information system accounting. Whereas, perceived ease of use has no effect on performance of information system accounting.