THE EFFECT OF PERCEPTIONS OF EASE OF USE AND USEFULNESS ON IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM ENTERPRISES (UKM) IN POLEWALI

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Published: Apr 30, 2023
Issue:
Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
DOI: https://doi.org/10.58792/cjba.v3i1.35
Section:
Articles
Keywords:
Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM
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Sry Wahyuni STIE Wira Bhakti Makassar, Indonesia

Abstract

ABSTRACT


 


Purpose – The purpose of this study was to examine (1) the effect of perceived of Ease of Use, and (2) the effect of perceived usefulness on the implementation of SAK EMKM in Polewali.


Design/methodology/approach – The theory used in this research is the Technology Accepted Model (TAM).


Findings – The results of this study indicate: (1) perceived ease of use has a positive and significant effect on the implementation of SAK EMKM and (2) perceived usefulness has a positive and significant effect on the implementation of SAK EMKM.


Originality – The population in this study were 132 small and medium enterprises in the city of Polewali


Keywords: Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM


Paper Type Research Result

Article Details

How to Cite
Wahyuni, S. (2023). THE EFFECT OF PERCEPTIONS OF EASE OF USE AND USEFULNESS ON IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM ENTERPRISES (UKM) IN POLEWALI. Contemporary Journal on Business and Accounting, 3(1), 37-52. https://doi.org/10.58792/cjba.v3i1.35

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