Faktor-Faktor Adopsi Teknologi Informasi Akuntansi Terhadap Peningkatan Kinerja Ukm
Keywords:
Adopsi, Teknologi, Informasi, Akuntansi, Kinerja, UKM
Abstract
Penelitian ini bertujuan mengkaji faktor faktor berpengaruh dalam penerapan Teknologi Informasi Akuntansi pada UKM dan mengkaji dampaknya terhadap peningkatan kinerja UKM, dengan menjelaskan proses adopsi teknologi informasi akuntansi oleh UKM tersebut dengan menggunakan faktor-faktor Technology Acceptance Model yakni: kemudahan penggunaan, manfaat, kecemasan, daya inovasi pemilik usaha, tekanan pesaing, tuntutan konsumen dan kepercayaan sebagai moderating variable. Populasi penelitian adalah pemilik UKM yang ada di Kota Palembang yang mengajukan untuk mendapatkan pelatihan dan pembinaan dari Dinas Koperasi adalah 124 UKM maka sampel yang diambil adalah berjumlah 95 UKM (dengan menggunakan rumus Slovin). Alat analisis yang digunakan untuk menguji H1 digunakan model regresi linier sederhana. Sedangkan H2– H8 diuji dengan MRA (Moderated Regression Analysis). Pengaruh adopsi teknologi informasi akuntansi terhadap kinerja UKM dalam rangka peningkatan daya saing dan daya tumbuh UKM-UKM di Kota Palembang hanya sebesar 18% saja.Kata kunci - Adopsi, Teknologi, Informasi, Akuntansi,Kinerja, UKMReferences
[1] Data Deperindag, 2002.
[2] OECD. 2004. “Promoting Entrepreneurship and Innovative SMEs in a Global Economy: Towards a more Responsible and Inclusive Globalization: ICT, E-BUSINESS AND SMEsâ€, The 2nd OECD Conference of Ministers Responsible For Small And Medium-Sized Enterprises (SMEs), Organization for Economic Co-Operation And Development (OECD).
[3] Ward, J. Peppard, J., 2002. Strategic Planning For Information System, Third Edition, Jhon Wiley Sons, England.
[4] Jumaili, Salman. 2005. “Kepercayaan Terhadap Teknologi Sistem Informasi Baru Dalam Evaluasi Kinerja Individual†KumpulanMateri Simposium Nasional Akuntansi VIII, Solo, 15-16 September2005.
[5] Guimaraes, Tor, Sandy D Staples., dan James D Mckeen. 2003. Empirically Testing Some Main-User Related Factors for System Development Quality, The Quality Management Journal, ABI/INFORM Global. hal 39-55.
[6] Person et al, 2001
[7] Abdalla, I., (2005). Evaluating Effectiveness of EBlackboard System Using TAM Framework, diakses dari www.edtidlib.org/index.cfm/files/paper_21805.pd
f?fuseaction=Reader.DownloadFullText&paper_id=21805. (diakses pada 18 Juni 2009)
[8] Lee, Y., Kozar K.A., & Larsenm, K.R.T., 2003. “The Technology Acceptance Model: Past, Present, And Futureâ€. Communications of Association For Information System, Volume 12 artikel 50.
[9] Iqbaria, M. et.al. 1997. “Personal Computing Acceptance Factors in Small Firm: A Structural Equation Modellingâ€. MIS Quarterly, 21(3). [10] Nelson, D. L. (1996). “Individual adjustment to information-driven technologies: A critical reviewâ€. MIS Quarterly, 14(1), 79–98.
[11] Luthans, Fred. 1995. Organizational Behavior McGraw Hill International, New York.
[12] De Lone. 1981. “ Small size and Characteristic computer use†Management Information System Quarterly,5, p.p.65-77.
[13] Soh.et.al, 1992
[14] Montazemi, A.R, 1988, “Factors Affecting Information Satisfaction in Context of the Small Bussiness Environmentâ€, MIS Quarterly, June.
[15] Raymond,1985,1990;
[16] Iqbaria, M. et.al. 1997. “Personal Computing Acceptance Factors in Small Firm: A Structural Equation Modellingâ€. MIS Quarterly, 21(3).
[17] Dennis, A., B.H. Wixom, and D. Tegarden. 2005. System Analysis and Design with UML Version 2.0: An object oriented approach. John Wiley and Son, Inc.
[18] Setiarso, B. 2008. Pengembangan Perpustakaan Digital (DL) di Instansi Pemerintah. http://ilmukomputer.com/2006/10/17/pengembangan-digital-library-di-instansi-pemerintah/. Diakses tanggal 2 September 2009.
[19] Burch, Jr. Jhon, Garry Grudnitski. 1991. Information Sistems: Theory and Practice. Jhon Wiley & Sons. 5th Ed.
[20] Baronas, A.M.K., dan M.R., Louis. 1988. Restoring a Sense of Control During Implementation: How User Involvement Leads to Sistems Acceptance. MIS Quarterly. March.
[21] Ginnzberg, M.J. 1981. Early Diagnosis of Implementation Failure: Priopmising Result and Unanswered Questions. Management Sciences. Vol. 17 No. 4. April.
[22] Bodnar, G.H., dan William S., Hopwood. 1995. Accounting Information Sistems. Prentice Hall International. 6th. Ed.
[23] Tejoyuwono, Adri Praharja dan Ambarita, Jeffry O.A., 2006. Praktek Manajemen Keamanan Komputer pada Usaha Kecil dan Menengah, Tugas Mata Kuliah Proteksi dan Kemanan Sistem Informasi, Universitas Indonesia, Jakarta.
[24] Stewart, 1981.
[25] Riquelme, Hernan. 2002. Commercial Internet adoption in China: Comparing the experience of small, medium and Large Business, Internet Research; 12, 3; ABI/INFORM Global, pg. 276.
[26] Manikmas M. Oka Adnyana. 2007. Potensi Pengembangan Usaha Kecil Menengah dalam Era Otonomi daerah, Pusat Penelitian dan Pengembangan Sosial-Ekonomi Pertanian Bogor.
[27] Van Akkeren, Jeanette and Angèle L.M. Cavaye, Factors Affecting Entry-Level Internet Technology Adoption by Small Business In Australia: An Empirical Study, Proc. 10th Australasian Conference on Information Systems, 1999.
[28] Van Ark, B., R. Inklaar And R.H. Mcguckin (2002), “Changing Gear – Productivity, ICT and Service Industries: Europe and the United Statesâ€, Research Memorandum GD-60, University of Groningen, December.
[29] OECD. 2004. “Promoting Entrepreneurship and Innovative SMEs in a Global Economy: Towards a more Responsible and Inclusive Globalization: ICT, E-BUSINESS AND SMEsâ€, The 2nd OECD Conference of Ministers Responsible For Small And Medium-Sized Enterprises (SMEs), Organization for Economic Co-Operation And Development (OECD).
[30] Proceedings of Four Expert Meetings, United Nations Conference on Trade andDevelopment (2005)
[31] Wyokinska (2003)
[32] Sarosa, S., and Zowghi, D. (2004). Recover from information system failure:An Indonesian case study. Sidney: University of Technology Sidney.
[33] Noor Azilah Ngah & Mona Masood. 2006. Development of ICT Instructional Materials Based on Needs Identified by Malaysia Secondary School Teachers. Proceedings ofthe 2006 Informing Science and IT Education Joint Conference. Diakses padatanggal 15 Juni 2009 dari http://informingscience.org/proccedingsInSITE2006/ProcNgah164.pdf.
[34] Penelitian Asia Foundation (2002)
[35] Szajna, Bernadette dan Richard W., Scamell. 1993. The Effect of Information System User Expectation on Their Performance and Perception. MIS Quarterly. March.
[36] Bodnar, G.H., dan William S., Hopwood. 1995. Accounting Information Systems. Prentice Hall International. 6th. Ed.
[37] McDermott, J. 1987. Improving Productivity Through Technologycal Innovation. Merck Bulletin.
[38] Heilman, G. E., C.A. Finnel, and L. W. Glorfeld. 1999. “Validating The Technology Acceptance Model with Small Business Ownersâ€. Proceedings of Decision Science Institute, November 1990, pp 649-651.
[39] Rienmenschneider, C. K. and P.P. Mykytyn, 2000, “What Small Business Executive Have Learned about Managing Information Technologyâ€, Information & Management, Vol.37, No.5. pp. 257-269.
[40] Brown, Irwin T.J. 2002. “Individual and Technological Factors Affecting Perceived Ease Of Use of Web-based Learning Technologies in Developing Countryâ€, The Electronic Journal on Information Systems in Developing Countries. No.9, Vol.5, pp. 1-15.
[41] Kleijnen, Mirella, M. Wetzels, K.D. Ruyter. 2004. Consumer acceptance of wireless finance. Journal of Financial Services Marketing; 8, 3; ABI/INFORM Global, pg. 206.
[42] Mirchandani, D. A and J. Motwani, 2001, “Understanding Small Business Electronic Commerce Adoption: An Empirical Analysisâ€, The Journal of Computer Information systems, Vol. 41, No.3. p.70.
[43] Mirchandani, D. A and J. Motwani, 2001, “Understanding Small Business Electronic Commerce Adoption: An Empirical Analysisâ€, The Journal of Computer Information systems, Vol. 41, No.3. p.70.
[44] Chambers, Todd A. and C.M. Parker. 2000. “Factors Motivating and Inhibiting the Use of Web Commerce by Rural Small Businessâ€, Working paper, School of Management System, Deakin University, Burwood.
[45] Lee, Jungwoo and J. Runge, 2001, “Adoption of Information Technology in Small Business: Testing Drivers of Adoption for Entrepreneursâ€, The Journal of Computer Information System, Vol.44, No.4, p.57.
[46] Bresnahan, T. F., E. Brynjolfsson and L. M. Hitt, 2000. “Information Technology, Workplace Organization, and the demand for Skilled Labor:Firm Level Evidenceâ€, Quarterly Journal Of Economics.
[47] Van Akkeren, Jeanette. 1999. Factors Affecting Entry-Level Internet Technology Adoption by Small Business in Australia: An Empirical Study, Proc. 10 th
Australasian Conference.
[48] Myers, Barry L and L.A. Kappelman. 1997. A. Comprehensive Model for Assessing the Quality and Productivity of the Information System Function: Toward a Contingency Theory for Information System Assessment. Information Resources Management Journal, Winter.
[49] Dulipovici, Andrea. 2002. “The Impact of Interest Use on Small and Medium-Sized, Canadian Businesses during a Recessionâ€. The 6th International Francophone Congress on SME, Montreal, Canada.
[50] Bitler, Marianne P. 2001. “Small Businesses and Computers: Adoption and Performance 1â€. Bitler@rand.org (20 Juni 2009)
[51] Li dan Ye (1999)
[52] Hitt, Lorin M and Erik Brynjolfsson. 1997. “Information technology and internal firm organization: An exploratory analysisâ€, Journal of Management Information Systems; Fall 1997; 14, 2; ABI/INFORM Global.
[53] Vankatesh, V. 2002. “Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model:, IS Research.
[54] Winston, Elaine R and Dorothy Dologite. 2002. How does attitude impact IT implementation: A study of small business owners, Journal of Organi-zational and End User Computing, 14, 2; ABI/INFORM Global, pg. 16.
[55] Irwansyah. 2003. Evaluasi Pemakai atas Kecocokan Tugas Teknologi yang Mempengaruhi Kinerja Individu. Thesis. Universitas Gajah Mada. Yogyakarta.
[56] Davis, F.D. 1989. “Perceived Usefullness, Perceived Ease of Use of Information Technologyâ€, Management Information System Quarterly, 21(3).
[57] Dinas Koperasi, PKM, dan PM Provinsi Sumatera Selatan. 2008.
[58] Umar, Husein. 2003. Metode Riset Bisnis, Jakarta: PT Gramedia Pustaka Utama.
[59] Nunnaly, J.C. dan I.H. Bernsten. 1994. Psycometric Theory. McGraww-Hill. 3th.Ed.
[2] OECD. 2004. “Promoting Entrepreneurship and Innovative SMEs in a Global Economy: Towards a more Responsible and Inclusive Globalization: ICT, E-BUSINESS AND SMEsâ€, The 2nd OECD Conference of Ministers Responsible For Small And Medium-Sized Enterprises (SMEs), Organization for Economic Co-Operation And Development (OECD).
[3] Ward, J. Peppard, J., 2002. Strategic Planning For Information System, Third Edition, Jhon Wiley Sons, England.
[4] Jumaili, Salman. 2005. “Kepercayaan Terhadap Teknologi Sistem Informasi Baru Dalam Evaluasi Kinerja Individual†KumpulanMateri Simposium Nasional Akuntansi VIII, Solo, 15-16 September2005.
[5] Guimaraes, Tor, Sandy D Staples., dan James D Mckeen. 2003. Empirically Testing Some Main-User Related Factors for System Development Quality, The Quality Management Journal, ABI/INFORM Global. hal 39-55.
[6] Person et al, 2001
[7] Abdalla, I., (2005). Evaluating Effectiveness of EBlackboard System Using TAM Framework, diakses dari www.edtidlib.org/index.cfm/files/paper_21805.pd
f?fuseaction=Reader.DownloadFullText&paper_id=21805. (diakses pada 18 Juni 2009)
[8] Lee, Y., Kozar K.A., & Larsenm, K.R.T., 2003. “The Technology Acceptance Model: Past, Present, And Futureâ€. Communications of Association For Information System, Volume 12 artikel 50.
[9] Iqbaria, M. et.al. 1997. “Personal Computing Acceptance Factors in Small Firm: A Structural Equation Modellingâ€. MIS Quarterly, 21(3). [10] Nelson, D. L. (1996). “Individual adjustment to information-driven technologies: A critical reviewâ€. MIS Quarterly, 14(1), 79–98.
[11] Luthans, Fred. 1995. Organizational Behavior McGraw Hill International, New York.
[12] De Lone. 1981. “ Small size and Characteristic computer use†Management Information System Quarterly,5, p.p.65-77.
[13] Soh.et.al, 1992
[14] Montazemi, A.R, 1988, “Factors Affecting Information Satisfaction in Context of the Small Bussiness Environmentâ€, MIS Quarterly, June.
[15] Raymond,1985,1990;
[16] Iqbaria, M. et.al. 1997. “Personal Computing Acceptance Factors in Small Firm: A Structural Equation Modellingâ€. MIS Quarterly, 21(3).
[17] Dennis, A., B.H. Wixom, and D. Tegarden. 2005. System Analysis and Design with UML Version 2.0: An object oriented approach. John Wiley and Son, Inc.
[18] Setiarso, B. 2008. Pengembangan Perpustakaan Digital (DL) di Instansi Pemerintah. http://ilmukomputer.com/2006/10/17/pengembangan-digital-library-di-instansi-pemerintah/. Diakses tanggal 2 September 2009.
[19] Burch, Jr. Jhon, Garry Grudnitski. 1991. Information Sistems: Theory and Practice. Jhon Wiley & Sons. 5th Ed.
[20] Baronas, A.M.K., dan M.R., Louis. 1988. Restoring a Sense of Control During Implementation: How User Involvement Leads to Sistems Acceptance. MIS Quarterly. March.
[21] Ginnzberg, M.J. 1981. Early Diagnosis of Implementation Failure: Priopmising Result and Unanswered Questions. Management Sciences. Vol. 17 No. 4. April.
[22] Bodnar, G.H., dan William S., Hopwood. 1995. Accounting Information Sistems. Prentice Hall International. 6th. Ed.
[23] Tejoyuwono, Adri Praharja dan Ambarita, Jeffry O.A., 2006. Praktek Manajemen Keamanan Komputer pada Usaha Kecil dan Menengah, Tugas Mata Kuliah Proteksi dan Kemanan Sistem Informasi, Universitas Indonesia, Jakarta.
[24] Stewart, 1981.
[25] Riquelme, Hernan. 2002. Commercial Internet adoption in China: Comparing the experience of small, medium and Large Business, Internet Research; 12, 3; ABI/INFORM Global, pg. 276.
[26] Manikmas M. Oka Adnyana. 2007. Potensi Pengembangan Usaha Kecil Menengah dalam Era Otonomi daerah, Pusat Penelitian dan Pengembangan Sosial-Ekonomi Pertanian Bogor.
[27] Van Akkeren, Jeanette and Angèle L.M. Cavaye, Factors Affecting Entry-Level Internet Technology Adoption by Small Business In Australia: An Empirical Study, Proc. 10th Australasian Conference on Information Systems, 1999.
[28] Van Ark, B., R. Inklaar And R.H. Mcguckin (2002), “Changing Gear – Productivity, ICT and Service Industries: Europe and the United Statesâ€, Research Memorandum GD-60, University of Groningen, December.
[29] OECD. 2004. “Promoting Entrepreneurship and Innovative SMEs in a Global Economy: Towards a more Responsible and Inclusive Globalization: ICT, E-BUSINESS AND SMEsâ€, The 2nd OECD Conference of Ministers Responsible For Small And Medium-Sized Enterprises (SMEs), Organization for Economic Co-Operation And Development (OECD).
[30] Proceedings of Four Expert Meetings, United Nations Conference on Trade andDevelopment (2005)
[31] Wyokinska (2003)
[32] Sarosa, S., and Zowghi, D. (2004). Recover from information system failure:An Indonesian case study. Sidney: University of Technology Sidney.
[33] Noor Azilah Ngah & Mona Masood. 2006. Development of ICT Instructional Materials Based on Needs Identified by Malaysia Secondary School Teachers. Proceedings ofthe 2006 Informing Science and IT Education Joint Conference. Diakses padatanggal 15 Juni 2009 dari http://informingscience.org/proccedingsInSITE2006/ProcNgah164.pdf.
[34] Penelitian Asia Foundation (2002)
[35] Szajna, Bernadette dan Richard W., Scamell. 1993. The Effect of Information System User Expectation on Their Performance and Perception. MIS Quarterly. March.
[36] Bodnar, G.H., dan William S., Hopwood. 1995. Accounting Information Systems. Prentice Hall International. 6th. Ed.
[37] McDermott, J. 1987. Improving Productivity Through Technologycal Innovation. Merck Bulletin.
[38] Heilman, G. E., C.A. Finnel, and L. W. Glorfeld. 1999. “Validating The Technology Acceptance Model with Small Business Ownersâ€. Proceedings of Decision Science Institute, November 1990, pp 649-651.
[39] Rienmenschneider, C. K. and P.P. Mykytyn, 2000, “What Small Business Executive Have Learned about Managing Information Technologyâ€, Information & Management, Vol.37, No.5. pp. 257-269.
[40] Brown, Irwin T.J. 2002. “Individual and Technological Factors Affecting Perceived Ease Of Use of Web-based Learning Technologies in Developing Countryâ€, The Electronic Journal on Information Systems in Developing Countries. No.9, Vol.5, pp. 1-15.
[41] Kleijnen, Mirella, M. Wetzels, K.D. Ruyter. 2004. Consumer acceptance of wireless finance. Journal of Financial Services Marketing; 8, 3; ABI/INFORM Global, pg. 206.
[42] Mirchandani, D. A and J. Motwani, 2001, “Understanding Small Business Electronic Commerce Adoption: An Empirical Analysisâ€, The Journal of Computer Information systems, Vol. 41, No.3. p.70.
[43] Mirchandani, D. A and J. Motwani, 2001, “Understanding Small Business Electronic Commerce Adoption: An Empirical Analysisâ€, The Journal of Computer Information systems, Vol. 41, No.3. p.70.
[44] Chambers, Todd A. and C.M. Parker. 2000. “Factors Motivating and Inhibiting the Use of Web Commerce by Rural Small Businessâ€, Working paper, School of Management System, Deakin University, Burwood.
[45] Lee, Jungwoo and J. Runge, 2001, “Adoption of Information Technology in Small Business: Testing Drivers of Adoption for Entrepreneursâ€, The Journal of Computer Information System, Vol.44, No.4, p.57.
[46] Bresnahan, T. F., E. Brynjolfsson and L. M. Hitt, 2000. “Information Technology, Workplace Organization, and the demand for Skilled Labor:Firm Level Evidenceâ€, Quarterly Journal Of Economics.
[47] Van Akkeren, Jeanette. 1999. Factors Affecting Entry-Level Internet Technology Adoption by Small Business in Australia: An Empirical Study, Proc. 10 th
Australasian Conference.
[48] Myers, Barry L and L.A. Kappelman. 1997. A. Comprehensive Model for Assessing the Quality and Productivity of the Information System Function: Toward a Contingency Theory for Information System Assessment. Information Resources Management Journal, Winter.
[49] Dulipovici, Andrea. 2002. “The Impact of Interest Use on Small and Medium-Sized, Canadian Businesses during a Recessionâ€. The 6th International Francophone Congress on SME, Montreal, Canada.
[50] Bitler, Marianne P. 2001. “Small Businesses and Computers: Adoption and Performance 1â€. Bitler@rand.org (20 Juni 2009)
[51] Li dan Ye (1999)
[52] Hitt, Lorin M and Erik Brynjolfsson. 1997. “Information technology and internal firm organization: An exploratory analysisâ€, Journal of Management Information Systems; Fall 1997; 14, 2; ABI/INFORM Global.
[53] Vankatesh, V. 2002. “Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model:, IS Research.
[54] Winston, Elaine R and Dorothy Dologite. 2002. How does attitude impact IT implementation: A study of small business owners, Journal of Organi-zational and End User Computing, 14, 2; ABI/INFORM Global, pg. 16.
[55] Irwansyah. 2003. Evaluasi Pemakai atas Kecocokan Tugas Teknologi yang Mempengaruhi Kinerja Individu. Thesis. Universitas Gajah Mada. Yogyakarta.
[56] Davis, F.D. 1989. “Perceived Usefullness, Perceived Ease of Use of Information Technologyâ€, Management Information System Quarterly, 21(3).
[57] Dinas Koperasi, PKM, dan PM Provinsi Sumatera Selatan. 2008.
[58] Umar, Husein. 2003. Metode Riset Bisnis, Jakarta: PT Gramedia Pustaka Utama.
[59] Nunnaly, J.C. dan I.H. Bernsten. 1994. Psycometric Theory. McGraww-Hill. 3th.Ed.
