THE EFFECT OF USEFULNESS AND EASE OF USE ON BEHAVIORAL INTEREST IN USING THE MICROSOFT EXCEL APPLICATION WITH ATTITUDE OF USE AS A MEDIATION VARIABLE IN SMEs IN BANYUMAS DISTRICT

  • Nurleli Nurleli Universitas Jenderal Soedirman
  • Bambang Setyobudi Irianto Universitas Jenderal Soedirman
  • Agus Faturokhman Universitas Jenderal Soedirman
  • Permata Ulfah Universitas Jenderal Soedirman

Abstract

Technology Acceptance Model (TAM) is a research model to understand the acceptance and using of IT on society. This study aims to examine what factors are causing SMEs to be intended in using microsoft excel application. The factors tested include perceived usefulness, perceived ease of use, and  attitude toward using. This research focus on acceptance and using of microsoft excel on SMEs with TAM approaches. The research is done to one hundred SMEs in Banyumas Regency with convenience sampling as method sampling. This research use quantitative survei to collect data. The research data is a primary data with questionnaire collective method. The collected data were analyzed using SmartPLS 3.0. The result of this study indicate that: (1)  perceived usefulness significantly impacts attitude toward using microsoft excel application; (2) perceived ease of use significantly impacts attitude toward using microsoft excel application; (3) attitude toward using significantly impacts behavioral intention using microsoft excel application; (4) perceived usefulness significantly impacts behavioral intention using microsoft excel application; (5) perceived ease of use significantly impacts behavioral intention using microsoft excel application; (6) attitude toward using does not mediate perceived usefulness of behavioral intention using microsoft excel application; (7) attitude toward using able to mediate perceived ease of use of behavioral intention using microsoft excel application. The implication of this research is to know about factors that can affect behavioral intention using microsoft excel application and this research can be use as reference for the next reasearch.

Published
2023-06-01
How to Cite
NURLELI, Nurleli et al. THE EFFECT OF USEFULNESS AND EASE OF USE ON BEHAVIORAL INTEREST IN USING THE MICROSOFT EXCEL APPLICATION WITH ATTITUDE OF USE AS A MEDIATION VARIABLE IN SMEs IN BANYUMAS DISTRICT. Jurnal Riset Akuntansi Soedirman, [S.l.], v. 2, n. 1, p. 1-15, june 2023. ISSN 2830-571X. Available at: <https://jos.unsoed.ac.id/index.php/jras/article/view/7852>. Date accessed: 05 apr. 2025. doi: https://doi.org/10.32424/1.jras.2023.2.1.7852.