Open AccessPEMODELAN SISTEM AKUNTANSI MANAJEMEN BERKOMPUTER UNTUK MENINGKATKAN MOTIVASI DAN KINERJA UMKM MANUFAKTUR
Author(s) -
Jessica Jessica,
Yohanes Harimurti,
Julius Runtu
Publication year - 2017
Publication title -
ekuitas (jurnal ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2015.v19.i2.1762
Subject(s) - psychology , variance (accounting) , affect (linguistics) , perception , sample (material) , intrinsic motivation , regression analysis , usability , business , business administration , applied psychology , social psychology , knowledge management , accounting , statistics , computer science , mathematics , chemistry , communication , chromatography , human–computer interaction , neuroscience
The usefulness of management accounting system (MAS) would be enjoyed if SME owners take the initiative to use MAS. This research suggests that the perived of easy, perceived of usefulness, and user attitudes will affect owners/management’s behavior intention to use a computerized-based MAS. If the behavior intention to use is high, then the intrinsic motivation of users is expected increase also. Increasing intrinsic motivation of SME owners are expected to improve their performance. The sample was manufacturing SMEs in Surabaya and surrounding areas. The result of regression analysis conclude about MAS that: (a) Intrinsic motivation shows significantly positive effect on the SMEs performance, both managerial or financial performance, (b) behavior intention to use MAS do not significantly influence the motivation, (c) the usefulness and ease of use do not significantly influence the behavior intention to use MAS, and (d) users’ attitude significantly influence the behavior intention to use MAS. Further analysis of variance testing found evidence of: (1) there is a difference in perception between the groups using the manual MAS and the group using computerized-based MAS. This finding affirms the benefits of computerized-based MAS through higher means on all of variables; and (2) if the users perceive that the use of computerized-based MAS is much easier, then the performance will be significantly different.