Analisis Penerimaan Aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) Dengan Menggunakan Pendekatan Technology Acceptance Model (TAM) Pada Satuan Kerja Kementerian Agama Mitra Layanan KPPN Medan II

Abstract

The objective of the research was to analyze acceptance Acrual Basis Accountancy System of institution (SAIBA) with using Technology Accepatance Model (TAM) approach in work unit Religion ministry, service patner KPPN Medan II. This kind of research used was explanatory research. Research method used was survey method . It means all population were used as sample. Population of this research were operators of work unit, person who organized, ran SAIBA application in each work unit Ministry of religion with 70 respondents. The data were analyzed by using PLS SEM with help SmartPLS program. The result of this research showed Perceived ease of use had positive directly significant influence on perceived usefulness, perceived usefulness had had positive directly significant influence on attitude toward using, and attitude toward using had positive directly significant influence on acceptance of SAIBA application. Insignificance Hyphoteses happened because Suppresessor effect of mediation variable occurred on direct relation between perceived usefulness and acceptance of SAIBA application, perceived ease of use and acceptance of SAIBA application, and perceived ease of use and attitude toward using. Based on indirect effect result, result of bootsrapping, attitude toward using variable was a fully mediation variable between perceived usefulness and acceptance of SAIBA application variable, perceived perceived ease of use and acceptance of SAIBA application variable. Meanwhile perceived usefulness was a fully mediation variable between perceived ease of use and attitude toward using variable.

Penelitian ini bertujuan menganalisis penerimaan aplikasi Sistem Akuntansi Instansi Berbasis akrual (SAIBA) dengan menggunakan pendekatan Technology Acceptance Model (TAM) pada satuan kerja Kementerian Agama mitra layanan KPPN Medan II. Jenis penelitian yang digunakan adalah penelitian explanatory. Metode penelitian yang digunakan adalah metode survei artinya seluruh populasi digunakan sebagai sampel. Populasi dalam penelitian ini adalah operator satuan kerja , yaitu orang yang mengelola, menjalankan aplikasi SAIBA pada masing-masing satuan kerja Kementerian Agama dengan jumlah 70 responden. Metode analisis data menggunakan PLS SEM dengan bantuan program SMartPLS. Hasil penelitian ini membuktikan Persepsi Kemudahan berpengaruh langsung positif signifikan terhadap persepsi kegunaan, persepsi kegunaan berpengaruh langsung positif signifikan terhadap sikap penggunaan dan sikap penggunaan berpengaruh langsung positif signifikan terhadap penerimaan aplikasi SAIBA. Hipotesis-hipotesis yang tidak signifikan semata-mata karena pengaruh tekanan (Suppressor Effect) variabel mediasi pada hubungan tidak langsung baik antara persepsi kegunaan terhadap aplikasi penerimaan SAIBA, persepsi kemudahan terhadap aplikasi penerimaan SAIBA dan persepsi kemudahan dan sikap penggunaan. Berdasarkan hasil indirect effect, hasil bootsrapping, variabel sikap penggunaan merupakan variabel mediasi sempurna atas variabel persepsi kegunaan dan penerimaan aplikasi SAIBA, dan juga variabel persepsi kemudahan dan penerimaan aplikasi SAIBA. Sedangkan variabel persepsi kegunaan merupakan variabel mediasi sempurna antara persepsi kemudahan dan sikap penggunaan.