Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean
Abstract
This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used is purposive sampling. The number of samples in the study were 174 respondents. Collecting data using a questionnaire. Data analysis in this study used Partial Least Square (PLS). The results of testing the UTAUT and DeLone & McLean model variables consisting of performance expectancy, effort expectancy, and system information quality that affect interest in using Xero Accounting. The variables in the UTAUT and Delone & McLean models are performance expectancy, effort expectancy, facilitating conditions, and system information quality that affect system user satisfaction. The variables of usage interest and user satisfaction have an effect on individual performance. The practical implications of this research provide a new perspective on the use of Xero Accounting in restaurant companies.
Keywords: UTAUT; Delone & Mclean; Xero Accounting Software.
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References
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Ariyanto, D., Putri, I. A. D., Ratnadi, N. M. D., Sujana, K., & Ariantha, I. O. (2017). Successful Adoption of E-Monitoring for Budgeting Implementation in Context of Mandatory Environment and Tri Hita Karana Culture. Research Journal of Finance and Accounting, 8(9), 1–9.
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Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly. https://doi.org/10.2307/249008
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research. https://doi.org/10.1287/isre.3.1.60
DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. In Foundations and Trends® in Information Systems (Vol. 2, Issue 1). https://doi.org/10.1561/2900000005
Denny, O., & ariyanto, ratnadi. (2019). Implementation of UTAUT and D&M Models for Success Assessment of Cashless System. 10(12), 127–137. https://doi.org/10.7176/RJFA
Https://www.forbes.com/sites/theyec/2021/03/22/10-entrepreneur-recommended-bookkeeping-tools-for-small-businesses/?sh=791a890a2d87
Gupta, K. P., Manrai, R., & Goel, U. (2019). Factors influencing adoption of payments banks by Indian customers: extending UTAUT with perceived credibility. Journal of Asia Business Studies, 13(2), 173–195. https://doi.org/10.1108/JABS-07-2017-0111
Im, I., Hong, S., & Kang, M. S. (2011). An international comparison of technology adoption: Testing the UTAUT model. Information and Management, 48(1), 1–8. https://doi.org/10.1016/j.im.2010.09.001
Isnaini, P. A., & Udayana, I. B. N. (2019). Pengaruh Kualitas Informasi Dan Kualitas Layanan Terhadap Sikap Dalam Penggunaan Sistem Aplikasi Dengan Kemudahan Penggunaan Sebagai Variabel Intervening Pada Jasa Transportasi Online (Gojek) Di Yogyakarta. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 27(2), 119–133. https://doi.org/10.32477/jkb.v27i2.55
Jayanti, P. E., & Ariyanto, D. (2019). Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya, dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar. E-Jurnal Akuntansi, 27, 534. https://doi.org/10.24843/eja.2019.v27.i01.p20
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Piarna, R., & Fathurohman, F. (2019). Adopsi E-Commerce Pada Umkm Di Kota Subang Menggunakan Model Utaut. Jurnal Ilmiah Ilmu Dan Teknologi Rekayasa, 2(1). https://doi.org/10.31962/jiitr.v2i1.13
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Putra, D. S. H. (2019). Penerapan Path Analysis Kualitas Informasi terhadap Kepuasan Pengguna dan Intensitas Pengguna dengan Metode Delone & Mclean Di Rumah Sakit Paru Jember Tahun 2017. Jurnal Kesehatan, 5(3), 129–137. https://doi.org/10.25047/j-kes.v5i3.32
Putri, R. A., & Jumhur, H. M. (2019). Peminat Aplikasi Blibli.com dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT). Jurnal Riset Bisnis Dan Manajemen, 12(2), 16–23.
Rahayu, Apriliyanto, & Putro. (2018). Analisis Kesuksesan Sistem Informasi Kemahasiswaan ( SIKMA ) dengan Pendekatan Model DeLone dan McLean. 1(1).
Rukmiyati, N. M. S., & Budiartha, I. K. (2016). Pengaruh Kualitas Sistem Informasi, Kualitas Iinformasi dan Perceived Usfulness Pada Kepuasan Pengguna Akhir Software Akuntansi (Studi Empiris Pada Hotel Berbintang di Provinsi bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(1). https://doi.org/10.31154/kar.v1i2.475.1-11
Setyaning, A. N. A., & Nugroho, S. S. (2020). The influence of website characteristics on customer satisfaction and E-WOM in Indonesia. Jurnal Siasat Bisnis, 24(2), 148–167. https://doi.org/10.20885/jsb.vol24.iss2.art5
Supriyono. (2017). Analisis Kesuksesan Sistem Informasi Perpustakaan Di Universitas Negeri Yogyakarta (UNY) Dengan Pendekatan Model Delone Dan Mclean. Pendidikan Teknik Informatika, 1, 1–10.
Tam, C., & Oliveira, T. (2017). Understanding mobile banking individual performance: The DeLone & McLean model and the moderating effects of individual culture. Internet Research, 27(3), 538–562. https://doi.org/10.1108/IntR-05-2016-0117
Tarhini, A., Alalwan, A. A., & Algharabat, R. S. (2019). Factors influencing the adoption of online shopping in Lebanon: An empirical integration of unified theory of acceptance and use of technology2 and DeLone-McLean model of IS success. International Journal of Electronic Marketing and Retailing, 10(4), 368–388. https://doi.org/10.1504/IJEMR.2019.104213
Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal Computing: Toward a Conceptual Model of Utilization. MIS Quarterly, 15(1), 125. https://doi.org/10.2307/249443
Tulodo, B. A. R., & Solichin, A. (2019). Analisis Pengaruh Kualitas Sistem, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan Pengguna Aplikasi Care dalam Upaya Peningkatan Kinerja Karyawan (Studi Kasus PT. Malacca Trust Wuwungan Insurance, Tbk.). Jurnal Riset Manajemen Sains Indonesia (JRMSI), 10(1), 25–43.
Venkatesh, Morris, Davis, & Davis. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly. https://doi.org/10.2307/30036540
Widnyana, I. I. D. G. P., & I Ketut Yadnyana. (2015). Implikasi Model Utaut Dalam Menjelaskan Faktor Niat Dan Penggunaan Sipkd Kabupaten Tabanan. Jurnal Akuntansi Universitas Udayana.
Zaini, W. H. A., Hamad, M. K., & Najim, A. S. (2020). Factors affecting the adoption of an accounting information system based on utaut2 and its implementation in a tourism corporation. African Journal of Hospitality, Tourism and Leisure, 9(1), 1–14.
Amna, Anis Rahmawati; Istiasih, H. (2017). Analisis Penerimaan User Sistem Informasi Akuntansi Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT). In Generation Journal (Vol. 1, Issue 2, pp. 72–79).
Ariyanto, D., Putri, I. A. D., Ratnadi, N. M. D., Sujana, K., & Ariantha, I. O. (2017). Successful Adoption of E-Monitoring for Budgeting Implementation in Context of Mandatory Environment and Tri Hita Karana Culture. Research Journal of Finance and Accounting, 8(9), 1–9.
Chao, C. M. (2019). Factors determining the behavioral intention to use mobile learning: An application and extension of the UTAUT model. Frontiers in Psychology, 10(JULY), 1–14. https://doi.org/10.3389/fpsyg.2019.01652
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly. https://doi.org/10.2307/249008
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research. https://doi.org/10.1287/isre.3.1.60
DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. In Foundations and Trends® in Information Systems (Vol. 2, Issue 1). https://doi.org/10.1561/2900000005
Denny, O., & ariyanto, ratnadi. (2019). Implementation of UTAUT and D&M Models for Success Assessment of Cashless System. 10(12), 127–137. https://doi.org/10.7176/RJFA
Https://www.forbes.com/sites/theyec/2021/03/22/10-entrepreneur-recommended-bookkeeping-tools-for-small-businesses/?sh=791a890a2d87
Gupta, K. P., Manrai, R., & Goel, U. (2019). Factors influencing adoption of payments banks by Indian customers: extending UTAUT with perceived credibility. Journal of Asia Business Studies, 13(2), 173–195. https://doi.org/10.1108/JABS-07-2017-0111
Im, I., Hong, S., & Kang, M. S. (2011). An international comparison of technology adoption: Testing the UTAUT model. Information and Management, 48(1), 1–8. https://doi.org/10.1016/j.im.2010.09.001
Isnaini, P. A., & Udayana, I. B. N. (2019). Pengaruh Kualitas Informasi Dan Kualitas Layanan Terhadap Sikap Dalam Penggunaan Sistem Aplikasi Dengan Kemudahan Penggunaan Sebagai Variabel Intervening Pada Jasa Transportasi Online (Gojek) Di Yogyakarta. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 27(2), 119–133. https://doi.org/10.32477/jkb.v27i2.55
Jayanti, P. E., & Ariyanto, D. (2019). Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya, dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar. E-Jurnal Akuntansi, 27, 534. https://doi.org/10.24843/eja.2019.v27.i01.p20
Mediyanto, B., & Mahendra, I. (2017). Penerapan Metode Utaut Untuk Memprediksi Behavioral Intentions User Dalam Menggunakan Aplikasi Zabbix. Jurnal Ilmu Pengetahuan Dan Teknologi Komputer, 3(1), 10.
Musyaffi, A. M. (2020). Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 4(1), 17–38. https://doi.org/10.35837/subs.v4i1.810
Nurlani, L., & Permana, B. (2015). Analisa Kesuksesan Sistem Informasi Akademik Menggunakan Model Terintegrasi. Jurnal Teknologi Rekayasa, 2(2), 105–116. https://doi.org/http://dx.doi.org/10.31544/jtera.v2.i2.2017.105-116
Onibala, A. A., Rindengan, Y., & Lumenta, A. S. (2021). Analisis Penerapan Model UTAUT 2 ( UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 ) Terhadap E-Kinerja Pada Pemerintah Provinsi Sulawesi Utara. E-Journal Teknik Informatika, 2, 1–13.
Pertiwi, & Ariyanto, D. (2017a). Penerapan Model UTAUT2 Untuk Menjelaskan Minat dan Perilaku Penggunaan Mobile Banking di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1369–1397.
Pertiwi, N. W. D. M. Y., & Ariyanto, D. (2017b). Penerapan Model UTAUT2 Untuk Menjelaskan Minat dan Perilaku Penggunaan Mobile Banking di Kota Denpasar. E-Jurnal Akuntansi.
Piarna, R., & Fathurohman, F. (2019). Adopsi E-Commerce Pada Umkm Di Kota Subang Menggunakan Model Utaut. Jurnal Ilmiah Ilmu Dan Teknologi Rekayasa, 2(1). https://doi.org/10.31962/jiitr.v2i1.13
Popivniak, Y. (2019). Cloud-Based Accounting Software: Choice Options in the Light of Modern International Tendencies. Baltic Journal of Economic Studies, 5(3), 170. https://doi.org/10.30525/2256-0742/2019-5-3-170-177
Putra, D. S. H. (2019). Penerapan Path Analysis Kualitas Informasi terhadap Kepuasan Pengguna dan Intensitas Pengguna dengan Metode Delone & Mclean Di Rumah Sakit Paru Jember Tahun 2017. Jurnal Kesehatan, 5(3), 129–137. https://doi.org/10.25047/j-kes.v5i3.32
Putri, R. A., & Jumhur, H. M. (2019). Peminat Aplikasi Blibli.com dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT). Jurnal Riset Bisnis Dan Manajemen, 12(2), 16–23.
Rahayu, Apriliyanto, & Putro. (2018). Analisis Kesuksesan Sistem Informasi Kemahasiswaan ( SIKMA ) dengan Pendekatan Model DeLone dan McLean. 1(1).
Rukmiyati, N. M. S., & Budiartha, I. K. (2016). Pengaruh Kualitas Sistem Informasi, Kualitas Iinformasi dan Perceived Usfulness Pada Kepuasan Pengguna Akhir Software Akuntansi (Studi Empiris Pada Hotel Berbintang di Provinsi bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(1). https://doi.org/10.31154/kar.v1i2.475.1-11
Setyaning, A. N. A., & Nugroho, S. S. (2020). The influence of website characteristics on customer satisfaction and E-WOM in Indonesia. Jurnal Siasat Bisnis, 24(2), 148–167. https://doi.org/10.20885/jsb.vol24.iss2.art5
Supriyono. (2017). Analisis Kesuksesan Sistem Informasi Perpustakaan Di Universitas Negeri Yogyakarta (UNY) Dengan Pendekatan Model Delone Dan Mclean. Pendidikan Teknik Informatika, 1, 1–10.
Tam, C., & Oliveira, T. (2017). Understanding mobile banking individual performance: The DeLone & McLean model and the moderating effects of individual culture. Internet Research, 27(3), 538–562. https://doi.org/10.1108/IntR-05-2016-0117
Tarhini, A., Alalwan, A. A., & Algharabat, R. S. (2019). Factors influencing the adoption of online shopping in Lebanon: An empirical integration of unified theory of acceptance and use of technology2 and DeLone-McLean model of IS success. International Journal of Electronic Marketing and Retailing, 10(4), 368–388. https://doi.org/10.1504/IJEMR.2019.104213
Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal Computing: Toward a Conceptual Model of Utilization. MIS Quarterly, 15(1), 125. https://doi.org/10.2307/249443
Tulodo, B. A. R., & Solichin, A. (2019). Analisis Pengaruh Kualitas Sistem, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan Pengguna Aplikasi Care dalam Upaya Peningkatan Kinerja Karyawan (Studi Kasus PT. Malacca Trust Wuwungan Insurance, Tbk.). Jurnal Riset Manajemen Sains Indonesia (JRMSI), 10(1), 25–43.
Venkatesh, Morris, Davis, & Davis. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly. https://doi.org/10.2307/30036540
Widnyana, I. I. D. G. P., & I Ketut Yadnyana. (2015). Implikasi Model Utaut Dalam Menjelaskan Faktor Niat Dan Penggunaan Sipkd Kabupaten Tabanan. Jurnal Akuntansi Universitas Udayana.
Zaini, W. H. A., Hamad, M. K., & Najim, A. S. (2020). Factors affecting the adoption of an accounting information system based on utaut2 and its implementation in a tourism corporation. African Journal of Hospitality, Tourism and Leisure, 9(1), 1–14.
Published
2022-02-26
How to Cite
PRATIWI, Ni Putu Diah et al.
Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 451-468, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82399>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p13.
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