The Analysis of Technology Acceptance Model (TAM) on The Use of Accounting Information System

This study aims at examining the behavioral aspects of the use of accounting information system at the Village Credit Institution (which is locally known as LPD) in Buleleng Regency which was tested by using the Technology Acceptance Model (TAM). This research was conducted using the survey method by distributing questionnaires to all LPD accounting in Buleleng Regency which consists of 114 respondents. The data obtained will be analyzed quantitatively using a statistical test tool based on Partial Least Square (PLS). The results of the study shown that (a) perceived ease of use has a significant effect on the attitude of the system user (attitude toward using) at the Village Credit Institution in Buleleng Regency; (b) The benefits of technology use (perceived usefulness) significantly influence the user's system attitude (attitude toward using) at the Village Credit Institution in Buleleng Regency; (c) The ease of use of technology (perceived ease of use) has a significant effect on the behavior of system users (actual use) at the Village Credit Institution in Buleleng Regency; (d) The attitude of using technology (Attitude Toward Using) has a significant effect on the behavior of system users (actual use) at Village Credit Institutions in Buleleng Regency. The results of the study was expected to provide theoretical benefits for the development of accounting science, especially related to behavior in the use of accounting information systems and contribute practically as input for management in order to improve the quality and behavior in the use of accounting information system.