&lt;p&gt;Extending the Technology Acceptance Model to Improve Usage &amp;amp;
            Decrease Resistance toward a New Technology by Faculty in Higher
            Education&lt;/p&gt;

Siegel, D. G.; Acharya, Parul; Sivo, Stephen A.

doi:10.21061/jots.v43i2.a.1

Cited by 15 publications

(9 citation statements)

References 4 publications

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“…Rahmawati and Narsa (2019) found that if the regulator's obligations cause the use of an information system, its use does not affect its actual use. However, it is different from other researchers (Siegel, Acharya, and Sivo, 2017;Nagy, 2018). They show that usefulness strongly determines information systems use, adoption, and behavior.…”

Section: Discussioncontrasting

confidence: 65%

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Role of Training for Successful Use of Audit Tool Software

Kustono

2022

EJKM

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This study examined the antecedent variables of using audit software tools to assist the auditor in completing tasks. Data were collected by distributing 303 questionnaires to auditors in Indonesia, while the technology acceptance model was used as the basis for constructing the required hypothesis. The returned questionnaires were tested for validity and reliability at the trial stage and after data collection. The data collected was analyzed using SmartPLS Ver.3.2.9 software, a structural equation modeling approach. The result showed that thirteen hypotheses were tested, of which four were rejected and nine were accepted. Furthermore, auditors' acceptance of new information systems depends on anxiety level, ease of use, and understanding of the application's usefulness. Hence, parties interested in using the audit software must conduct intensive introduction and training, which are critical to its successful implementation. Training reduces anxiety and increases computer intellectual capital and ease of use, which are important for the possible acceptance of a new system. Appropriate training reduces auditors' anxiety about using new applications and increases their intellectual capital. It will reduce paradox in conditions where investment in information systems is expensive but has low returns. The three-stage Sobel test concludes anxiety and intellectual capital are intervening variable, therefore, implementing the application in a hurry will reduce its actual usage.

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Section: Discussioncontrasting

confidence: 65%

“…Auditors intend to use audit software because they feel the system can speed up their activities. After all, usefulness positively and significantly affect actual use (Siegel, Acharya, and Sivo, 2017;Nagy, 2018). They concluded that convenient technology was often used to help get their work done.…”

Section: Intention To Usementioning

confidence: 99%

Role of Training for Successful Use of Audit Tool Software

Kustono

2022

EJKM

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“…Other studies have also found supportive results (Amer et al, 2013;Feriady et al, 2020;Siegel et al, 2017). They found a positive connection between PUS and behavioral intention.…”

Section: Perceived Usefulnessmentioning

confidence: 67%

Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement

Kustono

Winarno

Nanggala

2021

IJLTER

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Changes in learning models in reaction to the COVID-19 pandemic have a significant impact on how accounting is taught. The objective of this study was to compare the differences in learning outcomes before and during the pandemic. A total of 367 research participants were collecting and the data were analyzed using the Partial Least Square – Structural Equation Modelling approach. Additional testing to control the demographic variable shows that the demographic variable is not a determinant of learning outcome achievement. The results showed that anxiety reduces the ease of use, and external control perception positively affects it. The theoretical implication is that the online learning outcome increases depending on user behavior variables. Technology acceptance variables are a mediation between personality variables and online learning. Other constructions of the TAM model have been empirically proven. The level of achievement before the pandemic is higher than during the pandemic. These results indicate that the implementation of online learning is more effective if it has been prepared from the beginning. The practical implication is to achieve a good outcome. A university must reduce anxiety and increase the positive control of the external perception of each lecturer.

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“…Biasanya error aplikasi dapat teratasi hanya dalam beberapa jam saja. Sejumlah variabel eksternal seperti pengetahuan, keterampilan user, dan pengalaman, juga akan berkontribusi pada persepsi pengguna tentang kemudahan suatu sistem teknologi (Siegel et al, 2017). Kendala yang dialami pengguna aplikasi e-faktur versi 3.0 juga berhubungan dengan variabel eskternal yang ditemukan oleh Siegel.…”

Section: ) Kendala Cepat Teratasiunclassified

“…Kendala yang dialami oleh user dalam penggunaan suatu aplikasi akan dapat menjelaskan persepsi kemudahan suatu sistem informasi. Temuan ini mendukung temuan penelitian yang dilakukan oleh Siegel (2017) dimana sejumlah variabel eksternal seperti pengetahuan, keterampilan user, dan pengalaman, juga akan berkontribusi pada persepsi pengguna tentang kemudahan suatu sistem teknologi (Siegel et al, 2017). Kendala yang dialami pengguna aplikasi e-faktur versi 3.0 juga berhubungan dengan variabel eskternal yang ditemukan oleh Siegel.…”

Section: Pembahasanunclassified

Menelisik Penerimaan e-faktur versi 3.0 Melalui Pendekatan Technology Acceptance Model

Ariasih

Mahyuni

Putra

2021

jrap

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ABSTRACT The e-invoice 3.0 application was just introduced on October 1, 2020. Taxable employer (PKP) acceptance of e-invoice 3.0 is very important for the effectiveness of tax reporting and revenue. The Technology Acceptance Model (TAM) is employed as a theoretical framework that guides the process of data collection and analysis. A qualitative approach through in-depth interviews was carried out to PKP which is e-invoice 3.0 pilot project at the North Badung Primary Tax Office, Bali. Data were analyzed using coding and themeing technique. This study indicates that PKP has a good acceptance of the e-invoice 3.0 application. The perceptions of usefulness identified are: accelerating work, increasing performance, increasing productivity, effectiveness, making work easier, useful in monitoring data. Meanwhile, the perceptions ease of use identified are: easy to learn, controllable, clear and understandable, flexible, easy to master, easy to use, constraints quickly resolved, and intensity of use. Perceptions of usefulness and perceived ease of use can explain user attitudes and interest in using the e-invoice 3.0 application. A model that explains the acceptance of a new technology, particularly e-invoicing 3.0, is offered in this study. Some suggestions for policy makers are also provided to further improve the e-invoicing 3.0 application. ABSTRAK Aplikasi e-faktur versi 3.0 baru saja diperkenalkan pada 1 Oktober 2020. Penerimaan pengusaha kena pajak (PKP) atas e-faktur versi 3.0 sangatlah penting untuk efektivitas pelaporan dan penerimaan pajak. Technology Acceptance Model (TAM) digunakan sebagai kerangka teori yang memandu proses pengumpulan dan analisis data. Pendekatan kualitatif melalui wawancara mendalam dilakukan terhadap PKP pilot projecting aplikasi e-faktur versi 3.0 di Kantor Pelayanan Pajak Pratama Badung Utara, Bali. Data dianalisis dengan teknik coding dan themeing. Penelitian ini mengindikasikan bahwa PKP memiliki penerimaan yang baik atas aplikasi e-faktur versi 3.0. Persepsi kegunaan yang dijelaskan adalah: mempercepat pekerjaan, meningkatkan performa, meningkatkan produktifitas, efektifitas, mempermudah pekerjaan, bermanfaat dan monitoring data. Sementara persepsi kemudahan yang diidentifikasi adalah: mudah dipelajari, dapat dikontrol, jelas dan dapat dipahami, fleksibel, mudah mahir, mudah digunakan, kendala cepat teratasi, dan intensitas pemakaian. Persepsi kegunaan dan persepsi kemudahan dapat menjelaskan sikap pengguna dan minat penggunaan aplikasi e-faktur versi 3.0. Sebuah model yang menjelaskan penerimaan akan teknologi baru, khususnya e-faktur versi 3.0, ditawarkan penelitian ini. Beberapa saran bagi pengambil kebijakan juga diberikan untuk dapat lebih jauh menyempurnakan aplikasi e-faktur versi 3.0.

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<p>Extending the Technology Acceptance Model to Improve Usage & Decrease Resistance toward a New Technology by Faculty in Higher Education</p>

Cited by 15 publications

References 4 publications

Role of Training for Successful Use of Audit Tool Software

Role of Training for Successful Use of Audit Tool Software

Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement

Menelisik Penerimaan e-faktur versi 3.0 Melalui Pendekatan Technology Acceptance Model

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<p>Extending the Technology Acceptance Model to Improve Usage &amp; Decrease Resistance toward a New Technology by Faculty in Higher Education</p>

Cited by 15 publications

References 4 publications

Role of Training for Successful Use of Audit Tool Software

Role of Training for Successful Use of Audit Tool Software

Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement

Menelisik Penerimaan e-faktur versi 3.0 Melalui Pendekatan Technology Acceptance Model

Contact Info

Product

Resources

About

<p>Extending the Technology Acceptance Model to Improve Usage & Decrease Resistance toward a New Technology by Faculty in Higher Education</p>