基于流程理论，分析影响中小微企业企业家使用会计信息系统意愿的因素

4区计算机科学 Q1 Computer Science Advances in Computers Pub Date : 2021-04-07 DOI:10.35310/ACCRUALS.V5I01.626

Debbianita Debbianita, I. A. Wijaya, I. Lingga, M. Maria

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引用次数: 3

摘要

历史文章:谢谢。Masuk: 07-01-2021本研究旨在分析影响中小微企业(MSME)企业家使用会计信息系统(AIS)意愿的因素。本研究模型以流理论为基础，分析了AIS使用态度、感知享受和注意力集中作为影响行为使用意向的因素及其对实际使用的影响。数据分析使用结构方程模型(SEM)的偏最小二乘(PLS)。本研究的分析单位是万隆市中小微企业(MSME)的企业家。为了获得原始数据，我们采用问卷调查的方式。本研究的结果旨在解决影响AIS使用的AIS使用意愿低的问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY

Histori Artikel : Tgl. Masuk : 07-01-2021 Tgl. Diterima : 20-03-2021 Tersedia Online : 31-03-2021 This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.