Pembelajaran Akuntansi Secara Online: Pengujian Model Unified Theory Of Acceptance Dan Use Of Technology (UTAUT)

Abstract

This study aims to test and analyze the factors that affect the E-learning System at the Faculty of Economics and Business, University of Mataram. The unified theory of acceptance and use of technology (UTAUT) model is a synthesis of a technological acceptance model that will be appropriately used as an e-learning evaluation model. The variables used in this study are the four key constructs of UTAUT, namely; performance expectancy, effort expectancy, social influence, and facilitating condition. The samples in this study were determined using purposive sampling and determination of the number of samples using the Yamane taro technique so that a total sample of 229 respondents was obtained. Data collection was carried out by the questionnaire method and used SPSS version 25 in carrying out statistical data analysis. The results of this proposal show that the variables of performance expectancy, effort expectancy, and social influence do not have a significant effect on the e-larning system, while the facilitating condition variables have a significant effect on the e-learning system.
 Keyword: E-learning system, acceptance, UTAUT mode

Peranan Sistem Pengawasan Keuangan Desa Dalam Mendukung Efektivitas Audit

“…Pengujian model UTAUT, hasil penelitian ini menunjukkan dari 4 determinan dalam UTAUT hanya facilitating condotions yang berpengaruh terhadap e-learning system (Elsha et al, 2022). Selain itu, Luder Contigency Model telah diteliti oleh beberapa peneliti diantaranya, Telaah reformasi akuntansi sektor publik di Indonesia : Perspektif Luder Contigency Model tentang penelitian-penelitian selama 10 tahun terakhir yang menggunakan metode Luder (Citrayanti & Yuhertiana, 2021b), dan penelitian tentang Faktor yang mempengaruhi keputusan memilih pada pemilih muda dalam Pilkada tahun 2020 hasil penelitian ini menunjukkan bahwa latar belakang sosial ekonomi dari kandidat memiliki pengaruh paling besar terhadap keputusan pemilih muda (Citrayanti & Yuhertiana, 2021a) Penelitian tentang sistem keuangan desa telah banyak dibahas oleh para peneliti berbeda (Wibowo, 2023).…”