Determinants of Perceived Usefulness and End-User Accounting Information System in SMEs

Abstract

Accounting Information Systems (AIS) play an important role for retail SMEs. Problems occur in the successful management of financial data using AIS that can transform financial data into financial statements. This research data displays the effects of perceived ease of use, the quality of system and information about end-user satisfaction of accounting information through the perception of the usefulness of Small and Medium Enterprises (SMEs) in East Java, Indonesia. The data collection process was carried out through a survey method using a questionnaire and collected by giving a likert scale score to SME retailer respondents. Then the data is analyzed using Structural Equation Modeling (SEM) to test the hypothesis so that the relationship between variables is related.