*Corresponding Author:kharisa.khoirunisa@uin-suka.ac.id
Expanding Technology Acceptance Model 3 Use Innovation Diffusion Theory on Accounting Learning During Pandemic:
Insight from Indonesia
KHARISA RACHMI KHOIRUNISA*
UIN Sunan Kalijaga Yogyakarta, Indonesia SONY WARSONO
Universitas Gadjah Mada, Indonesia ARYAN DANIL MIRZA. BR Universitas Lampung, Indonesia
Abstract: This study adds value to the existing limited literature on TAM 3 model by using Innovation Diffusion Theory to analyze how the intention to use Sidek Akuntamatika, a platform for online practicum learning among accounting lectures and teachers in Indonesia during the recent Covid-19 pandemic. We surveyed 150 accounting lecturers and teachers who signed up for the e-Workshop on Service, Trade, and Manufacturing Accounting and completed the corresponding online practicum. We use Structural Equation Modeling (SEM) as a data analysis method and WARP-PLS version 7.0. as the analytical tool. The findings show that people's opinions of Sidek Akuntamatika improve if the organization can demonstrate its results and its brand is viewed favorably. Then, perceived external control, self-confidence, and playfulness have also been identified as factors that precede a person's estimation of a task's difficulty. This study also found that perceived usefulness and perceived ease of use positively influenced intent to use. As the "innovation diffusion" theory would have it, compatibility is crucial in determining whether people plan to adopt the Sidek Akuntamatika. Government and stakeholders in education need to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic. On the other hand, lecturers or teachers at the forefront of the transfer of knowledge in accounting learning need to pay more attention to choosing the best learning tool to enhance students' intention in studying.
Keywords: Accounting Learning, Technology Acceptance Model 3, Innovation Diffusion Theory, Sidek Akuntamatika.
Abstrak— Studi ini memperkaya khazanah literatur model TAM 3 dengan menggunakan Teori Difusi Inovasi untuk menganalisis bagaimana niat menggunakan Sidek Akuntamatika, sebuah platform untuk pembelajaran praktikum online di kalangan dosen dan guru akuntansi di Indonesia selama pandemi Covid-19 baru-baru ini. Kami mensurvei 150 dosen dan guru akuntansi yang mendaftar untuk e-Workshop Akuntansi Jasa, Perdagangan, dan Manufaktur dan menyelesaikan praktikum online terkait. Kami menggunakan Structural Equation Modeling (SEM) sebagai metode analisis data dan menggunakan WARP-PLS versi 7.0. sebagai alat analisis. Hasil penelitian
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menunjukkan bukti bahwa opini masyarakat terhadap Sidek Akuntamatika meningkat jika organisasi tersebut dapat menunjukkan hasilnya dan mereknya dipandang baik.
Kemudian, kontrol eksternal yang dirasakan, kepercayaan diri, dan keceriaan juga telah diidentifikasi sebagai faktor-faktor yang mendahului estimasi kesulitan tugas seseorang. Studi ini juga menemukan bahwa manfaat yang dirasakan dan kemudahan penggunaan yang dirasakan berpengaruh positif terhadap niat untuk menggunakan.
Sebagaimana halya teori "difusi inovasi", kompatibilitas adalah faktor kunci dalam menentukan apakah orang berencana untuk mengadopsi Sidek Akuntamatika.
Pemerintah dan pemangku kepentingan di bidang pendidikan perlu mendorong inovasi pembelajaran, terutama untuk mengatasi permasalahan kegiatan pembelajaran yang terjadi akibat pandemi Covid-19. Di sisi lain, dosen atau guru yang berada di garda depan transfer of knowledge dalam pembelajaran akuntansi, perlu lebih memperhatikan dalam memilih perangkat pembelajaran yang terbaik untuk meningkatkan minat mahasiswa dalam belajar.
Kata Kunci: Pembelajaran Akuntansi, Technology Acceptance Model 3, Innovation Diffusion Theory, Sidek Akuntamatika.
1. Introduction
The COVID-19 pandemic had a severe impact on several aspects of daily life, including the education aspect. The global pandemic affected everyone involved in the educational system, from students to teachers to institutions, because the policy limits individual interactions (Mailizar et al., 2020). Even though there are some limitations on individual interaction, activities are still carried out in various ways, including changing educational activities through the online activity method.
The emergence of various new learning methods can be considered a form of mixed innovation. According to Rogers (1995), innovation is anything new created by an individual and can be used to solve problems. Furthermore, innovation can start from an old form of understanding which developed into a new and more established understanding (Olssen, 1996; Inglis, 1996) through the results of social interaction and internalization of information from several participants (Bozkurt, 2017). Social interaction creates cognitive conflict, supporting its growth into a more established understanding (Palincsar, 1998).
The new understanding of students does not stand independently because it relates to another thing, like a form of the adaptation process to new things (Fosnot, 2013).
27 Therefore, further understanding will continue to develop to form a new establishment of innovations that must be tested for validity and correctness (Jensen et al., 2007;
Nonaka and Takeuchi, 1995). On the other hand, the environment also has a role in creating new understandings or innovations to create an experience value for a person or object (Candi, 2012). The adaptability of the environment around it also influences an understanding of innovation. Furthermore, old understanding can contain a form of characteristic, construct, or mindset in seeing a different point of view, eventually forming a new understanding that makes it an innovation.
Schools in many countries have been closed due to the global spread of the Coronavirus pandemic. Over 100 countries have shut down all schools for the day, affecting a staggering 90% of the world's student population, according to UNESCO statistics. (UNESCO, Disruption, and Response in Education at COVID-19, 2020).
The economic and social repercussions of a school being closed extend far beyond the direct victims: students, teachers, and their families (Lindzon, 2020). These events have highlighted social and economic issues such as student debt (Jamerson, Josh, &
Joshua, 2020), online education, and school cancellations due to the COVID-19 pandemic (Karp & McGowan, 2020). Covid 19 makes it difficult for teachers and students to do accounting practicum. So an innovation platform is needed that allows students to do accounting online practicum. Schools desperately need an online learning system for the COVID-19 time frame. The results of this study show that students had to put forth the effort to succeed in the online learning environment (Alshurafat et al., 2021). Besides, Makhlouf and Alani (2021) found that learning difficulties have a negative impact on accounting education and its efficiency during the COVID-19 pandemic. Likewise, It was also discovered that the use of technology in accounting education and the digitization of accounting education positively impacted the difficulties, efficiencies, and digitalization of accounting education. In addition, the findings of this research contribute to the enhancement of course syllabus plans and various learning sources to aid accounting program objectives.
We offer a solution to overcome this problem by creating Sidek Akuntamatika.
We developed Sidek Akuntamatika by utilizing Google Spreadsheet to access it
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anywhere and anytime. Sidek Akuntamatika, as an innovation, needs to be assessed (Jensen et al., 2007), especially on technological innovation acceptance. Sidek Akuntamatika is a breakthrough in developing appropriate technology for online teaching methods, primarily to support the learning process of accounting courses or practical subjects in the financial cycle of services, trade, and manufacturing. Sidek Akuntamatika has several advantages, including enabling online learning so that instructors can monitor student activities in carrying out assignments, providing feedback in real-time, and interactive communication between instructors and students, as well as students, in real-time. Another advantage is that it can be accessed free of charge so that the accounting learning process is carried out optimally, especially during a pandemic. Furthermore, this application is seen as being able to accommodate user needs as long as the parties involved have understood the use of available Google applications. In line with Makhlouf and Alani (2021) found that there is room for improvement in the e-learning process, especially in fields like accounting that rely heavily on numerical and factual explanations.
This research limits analysis to assessing technology acceptance for the intention to use Sidek Akuntamatika. Technology Acceptance Model 3 (TAM 3) explains and predicts the acceptance of technology users use (Davis, 1993). In addition, Lee et al.
(2003) explained that TAM has grown and developed like an organic creature without maintaining its original form. In other words, TAM has gone through various development processes to create new, more established understanding (Gefen and Straub, 2000; Legris et al., 2003). This process took place since Davis (1986) started introducing TAM until Venkatesh and Davis (2000) and Venkatesh (2000) introduced the 3rd generation TAM modeling form.
Previous studies have described that TAM can support acceptance of the intention to use new technology (Rogers, 1983; Kwon and Zmud, 1987; Swanson, 1988).
Previous research has often adapted the TAM model to view cognitive aspects (Webster and Martocchio, 1992; Moon and Kim, 2001; Agarwal and Karahanna, 2000), social aspects (Fishbein and Ajzen, 1975; Malhotra and Galletta, 1999; Venkatesh and Morris, 2000) and user demographics (Venkatesh, 2000) mixed with the primary TAM
29 model. However, this study offers a new point of view by considering the compatibility aspects of the technology developed to assess users' acceptance and intention to use the technology. Furthermore, we combined the 3rd generation TAM modeling developed by Venkatesh and Bala (2008) with Innovation Diffusion Theory on the compatibility proxy of the Sidek Akuntamatika application.
This research confirmed that TAM 3 components, Perceived Usefulness and Perceived Ease of Use, positively influenced participants' Intention to Use. It has been demonstrated that compatibility, as part of the Innovation Diffusion Theory, positively affects the Intention to Use the Sidek Akuntamatika through the mediation of the Perceived Ease of Use. The combination of TAM 3 and Innovation Diffusion Theory in this research obtains a better form of developed TAM 3 for capturing technology acceptance.
This research adds several contributions. First, this is the early study that develops the TAM 3 model by adding aspects of the diffusion of innovation (compatibility) to capture decisions in adopting new technology of accounting learning tools. Second, this research can help educators (teachers and lecturers) develop technology-based learning methods, especially in accounting practicum subjects (service cycles, trade, and manufacturing accounting). This development accommodates the needs of students who experience learning limitations in accounting practicum due to the Covid-19 pandemic. Finally, our research can also be used as a guide for researchers interested in further developing Sidek Akuntamatika to enhance accounting skills.
There are five distinct parts to this study. In what follows, we'll talk about how we came up with our research questions and hypotheses, as well as the theoretical underpinnings of our investigation. The research methodology is discussed in Section 3, which focuses on research design, variable measurement, and respondent characteristics. Section 4 discusses the content analysis results, the variables' descriptive statistics, and the correlation matrix. Further, the results of the empirical research are discussed. Our final section addresses the study's relevance, limitations, and possible future research avenues.
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2. Theoretical Framework and Hypothesis Development
2.1 Literature Review
2.1.1 Innovation Diffusion Theory (IDT)
We mean "innovation" is anything deemed novel by individuals or groups who adopt it (Rogers, 1995). Meanwhile, diffusion refers to spreading an idea or technology throughout society through various channels (Rogers, 1995). Innovation Diffusion Theory (IDT) is a popular framework because it explains how potential users form opinions about whether or not to adopt a given innovation (Agarwal, 2000).
2.1.2 Technology Acceptance Model 3 (TAM 3)
Venkatesh and Bala (2008) developed TAM 2 by adding the antecedent factor of perceived ease of use, known as TAM 3. The antecedent factors of perceived ease of use in this model are grouped into the anchor stage (before experience using technology) and the adjustment stage (after a direct experience with technology). In the anchor stages, people will have a perception of convenience on their general beliefs about technology, then after having sufficient direct experience, and these perceptions will be adjusted (Venkatesh, 2000). The development of TAM, TAM 2, and TAM 3 shows that TAM is a flexible model that always develops (Widagdo and Setyorini, 2018).
2.1.3 Sidek Akuntamatika
Sidek Akuntamatika is a breakthrough in developing appropriate technology initiated by Universitas Gadjah Mada (UGM) in online teaching methods, especially for supporting the learning process of financial cycle accounting courses or practicum subjects from services, trade, and manufacturing. The development of Sidek Akuntamatika utilizes the Microsoft Excel and Google Apps platforms. In line with the accounting perspective, the initiator of Sidek Akuntamatika believes that accounting is a technology. In this case, accounting is developed based on the Law of Funds, representing mathematics, so the accounting application process aligns with the
31 information technology way of thinking. From an accounting perspective, the rules of debits and credits are based on mathematical logic (Warsono, 2015).
Sidek Akuntamatika has some advantages. First, because this application is used for online learning, the instructor can monitor student activity in doing assignments and provides real-time feedback and interactive communication between instructor and students. Second, it can be accessed free of charge, so it does not burden students, especially in pandemic conditions. Furthermore, because this application utilizes Google Spreadsheets, people are familiar with the interface, so it is effortless and capable of accommodating user needs.
2.2 Hypothesis Development
2.2.1 Forming Factors (Antecedents) of Perceived Usefulness
E. Karahanna et al. (1999) define the proxy for assessing someone who perceives that using innovation will improve social status in their interactions. Identification refers to an individual's belief that carrying out a behavior will increase his social status in the reference group because an essential reference believes that the behavior should be done (Venkatesh & Davis, 2000). Venkatesh & Bala (2008) found that image positively impacts perceived usefulness through processes of internalization and identification. Therefore, when someone perceives that using Sidek Akuntamatika can be an example for their environment, they perceive the technology as useful. We believe that Sidek Akuntamatika has a good image from the user's perspective to increase the user's perceived usefulness. We proposed the following hypothesis below:
H1:.Image positively influences the perceived usefulness (Perceived usefulness) of the Sidek Akuntamatika user.
Moore and Benbasat (1991) explain that result demonstrability occurs when a system that can already be seen for its usefulness and use of technology will form a positive perception of the individual. Result Demonstrability has been found to affect the perceived usefulness based on research conducted by Venkatesh and Bala (2008);
Venkatesh and Davis (2000). A system providing users with relevant information will give greater result demonstrability (Venkatesh and Bala, 2008). In this study, it is hoped
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that when the positive results from using Sidek Akuntamatika can be demonstrated by lecturers/teachers/accounting practitioners who are users, a positive perception of usefulness will also be formed. So, the hypothesis proposed is:
H2. Result demonstrability has a positive effect on perceived usefulness.
2.2.2 Forming Factors (Antecedents) of Perceived Ease of Use
External control is based on three elements: the availability of knowledge, resources, and opportunities (Venkatesh, 2000). External control can be reflected in the availability of infrastructure and supporting staff. Organizations often provide training to assist their users in overcoming challenges they face when attempting to adopt and utilize new technologies, specifically in the beginning phases of instruction and use.
The general perception of external control will depend on how the introduction of technology has previously been carried out in the organization. Thus, it is expected that the perception of external control will be a determinant in shaping the perception of ease of use of the Sidek Akuntamatika. In the context of the Sidek Akuntamatika, users are given training at the start of application adoption and operation in the form of an introduction to the features of the Accounting Sidek, which will make it easier for users to operate and teach it to other users. So, the hypothesis proposed is:
H3. Perceived External Control positively influences perceived ease of use.
Self-efficacy is a conceptualization of internal control. Self-belief is a variable of individual differences that represents a person's beliefs about the person's ability to perform specific tasks or jobs involving systems, technology, and computers (Venkatesh, 2000). Compeau & Higgins (1995) explain that self-efficacy is the ability to perform computer tasks. If the person has a hands-on experience and execution of skill of using computers, it will make a greater computer self-efficacy (Davis et al., 1989). In this study, it is hoped that the self-belief of the users will affect their perceived ease of using Sidek Akuntamatika. Sidek Akuntamatika was developed using the Google Sheets platform, which most users are familiar with. The hope is that Sidek Akuntamatika users will find it easy to use the application because they have experience using it before. So, the hypothesis proposed is:
33 H4. Self-efficacy positively influences perceived ease of use.
Playfulness is related to the perception of pleasure and individual satisfaction when performing a behavior and is a variable of individual differences that do not depend on the system (Venkatesh, 2000). Playfulness is the intrinsic motivation for using any new system (Venkatesh & Bala, 2008). The increasing effectivity of personal performance does not result from higher levels of computer playfulness (Van der Heijden, 2004). It is expected that high levels of play will lead to a decrease in business perceptions. So that a person's desire to explore and try to explore new systems, in general, will affect the perceived ease of use. A more play accounting system will help accounting students learn (Devi, Dewi & Musmini, 2021). In the context of Sidek Akuntamatika, playfulness is manifested in making features that are interesting and easily accessible to users of all ages. So, the hypothesis proposed is:
H5. Playfulness positively affects perceived ease of use.
2.2.3 Relationship of Perceived Usefulness with Perceived Ease of Use of Intentions to Use
Based on TRA, a person or potential system user will intend to behave following what they believe (Fishbein and Ajzen, 1975). From this, it can be concluded that when someone believes that new technology has benefits that can improve their performance, this belief will direct their behavioral intention, represented as an intention to use.
Likewise, people who believe new technology cannot increase performance will be reluctant to use the latest technology. The more users receive high benefits from the application use, the more user satisfaction increase and will lead to the user again the application in the future (Akbar & Amalia, 2017). Perceived usefulness is proven to impact behavioral intention to adopt the system (Wibisono & Putri, 2018). Sidek Akuntamatika helps Accounting teachers learn accounting practicums amid limited access during the Covid-19 pandemic. So, the hypothesis proposed is:
H6. Perceived usefulness positively influences intention using the Sidek Akuntamatika.
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An individual's belief that using a new system or technology will free them from specific tasks is what Davis (1989) calls perceived ease of use. Venkatesh (2000) explained that individuals would make a judgment after receiving the experience with a new system. Venkatesh & Bala (2008) also stated that the more experience an individual gets, the more adjustment on perceived ease of use results. If the system users believe the application is easy to use, then the user's intention will increase (Akbar &
Amalia, 2017). In this study, it is hoped that when individuals believe that Sidek Akuntamatika is easier to use than other technologies; because it was developed with Google Spreadsheet, which has a high familiarity, the users will have the intention to use or adopt Sidek Akuntamatika. So, the hypothesis proposed is:
H7. Perceived Ease of Use positively influences the intention of using the Sidek Akuntamatika.
2.2.4. Relationship between Perceived Ease of Use and Perceived Usefulness
Davis (1989) states that perceived ease directly determines perceived usefulness.
The ease with which a system is used will encourage more people to use it to improve job performance. This is because individuals tend to minimize the effort related to what they do (Todd and Benbasat, 1991). On the other hand, Venkatesh & Bala (2008) suggest that the determinants of perceived ease of use will not impact perceived usefulness. Venkatesh (2000) also states no crossover effects between perceived ease of use and usefulness. Therefore, when Sidek Akuntamatika is considered easy to use because of the feature and the high familiarity of the platform, there will be a favorable impression of its usefulness created. Then the proposed hypothesis is:
H8. Perceived Ease of Use has a positive effect on perceived usefulness.
2.2.5. Compatibility Relationship and Perceived Ease of Use with Intention to Use Dillon and Morris (1996) state that Innovation Diffusion Theory is an innovation that offers perceived advantages of compatibility with existing practices and beliefs.
Moore and Benbasat (1991) defined that the perceived compatibility of a system (Sidek Akuntamatika) was observed to be consistent with current standards, requirements, and
35 user experiences (teachers/lecturers/accounting practitioners). Thus, in this study, the perceived compatibility definition is the level at which the use of the perceived compatibility definition system is the level at which the use of the accounting teacher/
lecturer/practitioner view system using Sidek Akuntamatika will enrich their learning performance. Perceived compatibility has often been used in the information systems adoption literature to determine attitudes toward system use and behavioral intentions to use (Venkatesh, Morris, Davis, & Davis, 2003). If the system users believe the application is easy to use, then the user's intention will increase (Akbar & Amalia, 2017). In addition, previous research on perceived suitability from several sides investigated its impact on perceived ease of use, attitudes toward the use, and behavioral intention to use Sidek Akuntamatika (Lee et al., 2011).
H9. Compatibility positively affects the intention to use the Sidek Akuntamatika.
H10. Compatibility positively influences the intention to use the Sidek Akuntamatika mediated by the Perceived Ease of Use.
Figure 1.
The Research Theoretical Framework
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3. Research Method
3.1. Research Design
This research used a quantitative approach with survey data collection methods to explain the relationship between causal variables (Indriantoro & Supomo, 1999). The population of this research is accounting lecturers or teachers throughout Indonesia.
This study uses a sample collection technique with purposive sampling. The sample criteria in this study are accounting lecturers or teachers registered as participants and following a series of e-Workshop on Service, Trade, and Manufacturing Practicum Online Practicum events.
The survey technique used is self-administrated (Marcano, 2015). This research data collection method is a questionnaire survey by distributing questionnaires online using google Forms and where the respondents will be given a google form link. We use Structural Equation Modeling (SEM) as a data analysis method, and uses the analytical tool used is WARP-PLS version 7.0. First, fulfill the assumptions by identifying outliers and missing values. Then the fulfillment of the assumptions on the quality of model suitability and p-value (GOF, Multicollinearity, and R-Squared).
Second, do the measurement model (Outer Model) by testing the validity and reliability.
Third, the Structural Model (Inner Model) is a Hypothesis Test. Then, testing the SEM- PLS moderation with the Baron and Kenny (1986) method. The effect of moderation occurs when the direction or strength of the main effect influences each other, which is determined by the third variable, namely interaction or moderation (Baron & Kenny, 1986; Frazier et al., 2004; Hair et al., 2018).
3.2. Research Variables and Variable Measurement
3.2.1 Variables in Technology Acceptance Model 3 (TAM 3)
The variables used in TAM 3 are adapted to the context of this study only, including the relevant constructs. The constructs proposed in the research to be carried out include perceived usefulness, perceived ease of use, result demonstrability, perception of external control, self-efficacy, playfulness, compatibility, and intention to use.
37 Venkatesh and Bala's research (2008) developed the questionnaire's construct. The scale used is a 5-point of Likert scale.
3.2.2 Variables in Innovation Diffusion Theory (IDT)
In Innovation Diffusion Theory (IDT), the variable involved is compatibility.
Venkatesh and Bala's research (2008) developed the questionnaire's construct. The scale used is a 5-point of Likert scale.
3.3. Respondent Profile
Respondents of this study were accounting lecturers or teachers who participated in a series of e-Workshop activities on Online Accounting for Services, Trade, and Manufacturing. The number of respondents who participated was 171 respondents. But 21 respondents non meet the criteria. So, the total sample that we use is 150 respondents.
The sample size meets the rules for SEM analysis suggested by Hair et al. (2013). The PLS path model requires a sample size equal to at least ten times the maximum number of arrows to the latent variable.
Based on the data collection results, the respondents' profiles were obtained where most respondents were female, 137 or 80.59%. Furthermore, based on table 1 regarding the demographics of respondents, it can be seen that respondents aged 30 to 35 years are more dominant, with as many as 32 respondents or 18.82%. Then, 83 respondents, or 48.82% of the undergraduate education level, dominated the data collection in this study. In terms of length of work, as many as 50 respondents, or 29.41%, were respondents who worked under five years. Furthermore, the accounting education background also dominated the data collection by 142 respondents, or 83.53%. Most respondents are users of accounting applications, as many as 90 respondents or 52.94%.
Finally, regarding the frequency of application use, the infrequent and normal frequencies have the same number, namely 50 respondents or 29.41%.
38 Table 1.
Respondent Demography
Respondent Data Frequency Percentage
Gender
Female 137 80.59%
Male 33 19.41%
Age
Under 20 years old 18 10.59%
20 - 25 years old 13 7.65%
25 - 30 years old 28 16.47%
30 - 35 years old 32 18.82%
35 - 40 years old 22 12.94%
40 - 45 years old 19 11.18%
45 - 50 years old 18 10.59%
50 years and over 20 11.76%
Education
High school or equal 21 12.35%
Bachelor 83 48.82%
Master 64 37.65%
Doctoral 2 1.18%
Length of Work
Less than 5 years 50 29.41%
5 - 10 years 43 25.29%
10 - 15 years 21 12.35%
15 - 20 years 26 15.29%
20 - 25 years 10 5.88%
25 - 30 years 10 5.88%
Over 30 years old 2 1.18%
Others 8 4.71%
Educational Background
Accounting 142 83.53%
Non-accounting 26 15.29%
Others 2 1.18%
Using Apps
Yes 90 52,94%
No 80 47.06%
Application Usage Frequency
Very Rarely 34 20.00%
Rare 50 29.41%
Normal Intensity 50 29.41%
Often 20 11.76%
Very Often 14 8.24%
Others 2 1.18%
39 4. Results and Discussion
4.1. Analysis of Construct Validity Test and Construct Reliability Test Analysis
The construct validity test consists of two stages: the convergent and discriminant validity tests. The convergent validity test results show that most indicators have a factor loading ≥ 0.7 and ≥ 0.4 - ≤ 0.7. Thus, the test results for convergent validity are said to have been valid. However, several indicators have a loading factor ≤ 0.4 in the constructs PEC, SE, Pf, RD, and SF, so they must be removed from the indicators.
The discriminant validity analysis reveals that the square root AVE of each construct exceeds the correlation value between them. Then, indicators of the various constructions are distinct, as shown by the p-value of the square root of AVE and the lack of any correlation between them. Therefore, it can be concluded that the discriminant validity test performed on each construct is valid.
Then, the construct reliability analysis shows that the reliability criteria for composite reliability values ≥ 0.7 and almost all Cronbach alpha values ≥ 0.7, and there are PoEC, SE, and SF, which are ≥ 0.6. This has met the requirements and is said to be reliable.
4.2. Result Analysis Figure 2.
Model Path Analysis for Hypothesis Testing
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Source: Data processed from Warp-PLS 7.0.
Description:
Ig: Image (Overview) RD: Result Demonstrability PoEC: Perceived of External Control SE: Self Efficacy
Pf: Playfulness (Game)
Cp: Compatibility (compatibility) PoU: Perceived Usefulness PEoU: Perceived Ease of Use)
BI: Behavioral Intention (Intention to Use) N: 150
4.2.1 Forming Factors (Antecedents) of Perceived Usefulness
The first hypothesis predicted that the image would positively influence perceived usefulness. Based on the results of empirical data processing, it is known that the relationship between the image and the perceived usefulness has a Path Coefficient (ꞵ):
0.15, p <0.01, so the hypothesis is statistically supported. So, when someone perceives that using specific technology can be an example for their environment, they tend to perceive technology as useful.
The second hypothesis states that people's impressions of the results' usefulness will improve due to their appearance. It is well-established, based on the outcomes of empirical data processing, that the relationship between the visibility of the outcomes is directly proportional to the visibility of the outcomes and the perceived usefulness has a Path Coefficient (ꞵ): 0.29, p <0.01 so that the hypothesis is statistically supported. The results of this study are consistent with the research of Moore and Benbasat (1991), which explains that result demonstrability is the result seen when using an innovation.
4.2.2 Forming Factors (Antecedents) of Perceived Ease of Use
Based on the results of empirical data processing, it is known that the relationship between perceived external control and perceived ease of use has a Path Coefficient (ꞵ):
0.43, p <0.01, so the hypothesis is statistically supported. These results reinforce the evidence that high perceptions of external control will enhance a more positive
41 perception of convenience, as found in the research conducted by Venkatesh (2000) and Venkatesh and Bala (2008).
Based on the results of empirical data processing, it is known that the relationship between self-confidence and perceived ease has a Path Coefficient (ꞵ): 0.15, p <0.01, so the hypothesis is statistically supported. According to real-world data analysis, we can deduce a significant correlation between a product's playful nature and its ease of use. The results of this study are consistent with Venkatesh (2000) and Venkatesh and Bala (2008), which show that belief in skills and knowledge associated with art systems or applications will form a more positive perception of convenience. Based on this research, the greater perceived external control, self-efficacy, and computer playfulness will increase the perceived ease of using Sidek Akuntamatika.
4.2.3 Relationship of Perceived Usefulness with Perceived Ease of Use of Intentions to Use
Research shows that people tend to place a high value on things they feel they can contribute to. There is a correlation between this and intention to use has a Path Coefficient (ꞵ): 0.32, and p <0.01, so the hypothesis is statistically supported. These results are consistent with Ajzen (1991); Davis (1989); Venkatesh and Bala (2008);
Islam (2013) which shows that an application that is believed to be useful in helping someone to do work will be well received and will generate an intention to use (intention).
Furthermore, when viewed empirically, perceptions of usability and future adoption rates are known to have a Path Coefficient (): 0.33, p <0.01. Consequently, there is sufficient data to support the hypothesis. Consistent findings between this study and those of Davis et al. (1989), Venkatesh (2000), and Venkatesh and Bala (2008) are found. A system's ease of use makes many people motivated to use it. This confirms that individuals tend to minimize the effort they have to spend carrying out an activity, as Todd and Benbasat (1991) stated. When Sidek Akuntamatika is perceived as useful and easy to use, it will lead to a greater intention to use it in Accounting Learning.
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4.2.4 Relationship between Perceived Ease of Use and Perceived Usefulness
According to the eighth hypothesis, people's impressions of how simple something is to use will increase their estimations of how helpful that thing will be. Empirical data analysis yielded the following value for the Path Coefficient (ꞵ) between perceived ease and perceived usefulness: 0.33, p < 0.01, so the hypothesis is statistically supported.
The results of this study are following Davis et al. (1989); Venkatesh, Thong, and Xu (2012); P. C. Lai (2017) state that when an application is easy to use, a more positive perception of usability is formed. Sidek Akuntamatika is developed using the Google platform, which has high familiarity and massive use. So, this condition will lead the user to have perceived usefulness on Sidek Akuntamatika.
4.2.5 Compatibility Relationship and Perceived Ease of Use with Intention to Use The ninth hypothesis predicts that compatibility will positively affect the intention to use Sidek Akuntamatika having a Path Coefficient (ꞵ): 0.09, p <0.14, so it is not statistically supported. The compatibility stated in the research of Moore and Benbasat (1991) as the extent to which the observed system is consistent with the standards, requirements, and current user experience, it turns out that the use of the Sidek Akuntamatika is not sufficient to support the use of the Sidek Akuntamatika.
Furthermore, the tenth hypothesis, which predicts that perceived ease of use can mediate the relationship between compatibility and intention to use, has a Path Coefficient (): 0.14, p <0.01, where H10 is supported. That is, even though there is little correlation between compatibility and intent to use, perceived ease of use can moderate this relationship. According to previous studies conducted by Lee et al. (2011), perceived ease of use can mediate the connection between compatibility and intention to use. In practical terms, users should consider the perceived ease of use when using a system that they think has high compatibility and can help solve user problems. Sidek Akuntamatika users will enrich their intention to use because they believe that Sidek Akuntamatika is compatible with increasing learning performance and impacting their perceived ease of use.
43 5. Conclusion, Implication, and Limitations
5.1. Conclusion
Accounting learning is usually delivered using conventional learning methods when learning occurs in a large group setting and is primarily directed by the instructor (Asonitou, 2015). Class projects, peer instruction, case studies, role-playing, and active student participation are uncommon forms of alternative teaching and learning (Kholilah et al., 2019). Why did this happen? This is because accounting content is not easily adaptable due to its systematic, standardized, and subjective nature, to be used in tandem with the project- or field-based learning strategies (professional judgment) (Mentari et al., 2018).
Furthermore, the Conventional teaching methods by accounting educators make accounting classes boring to the learners (Narayanasamy, 2020). Most accounting professors and lecturers aren't sure how to give their students the best possible education in accounting (Broad et al., 2000). This means that instructors of accounting courses must be creative (Andersen et al., 1989), especially during the Covid-19 pandemic.
Sidek Akuntamatika is an innovation developed by Universitas Gadjah Mada to help teachers and students to do accounting practicum, which is difficult during the Covid-19 pandemic. Our research focuses on assessing the acceptance of technology for the intention to use Sidek Akuntamatika. TAM 3 is a model developed to explain and foretell how users will respond to new forms of technology (Davis, 1993).
In this study, the variable image proved to be a forming variable (antecedent), and in further analysis, The results' variable visual representation also helped improve how useful they were interpreted. Perceived usefulness and perceived ease of use are significant predictors of future Sidek Akuntamatika adoption in this research. Another study also shows that system compatibility is not proven when directly linked to the intention to use Sidek Akuntamatika. However, when the level of compatibility is high, and the perceived ease of use mediates it, The likelihood of future use of Sidek Akuntamatika will increase.
44
5.2. Implication and Limitation
This study has limitations, among others. First, this research is only limited to the initial stage of the technology acceptance stages. Further study needs to analyze the actual use of the technology system, so it hopes it can identify the problems or opportunities from organizations that require technological solutions. Second, this research is limited to the effectiveness of online learning and has not yet compared the results of implementing online learning with face-to-face learning. So, further study can make a comparative analysis between both learning methods.
Third, our research only uses lectures and teachers as our experiment respondents.
Limitations in this study can be considered for further research by extending the scope of the respondent so that it can be tested directly on school students and university students as the end users. Fourth, Sidek Akuntamatika is a new technology system that needs much evaluation and improvement to be modified according to the user's expectations. Fifth, further researchers can enrich the research by adding data collection methods through surveys and user interviews based on their experience using the system.
Then, the theoretical implication from this research is that our research combines the fields of accounting information systems and educational accounting and shows that the perceived usefulness and ease of use positively influence the intention of the accounting teacher or lecturer. The antecedents of perceived usefulness and ease of use have also been identified in the model. The results also confirm that the TAM 3 model used by Venkatesh and Bala (2008) is consistent and can explain intentions at the initial introduction stage. The scope of the research was also expanded by identifying the compatibility variable as part of the Innovation Diffusion Theory, which was added to strengthen the TAM 3 model, which turned out to be mediated by the ease of use of perceptions so that other factors could be identified that prompted the intention to use the Sidek Akuntamatika.
Finally, the practical implication of this research is that Sidek Akuntamatika is a form of innovation that can bridge the learning process of accounting practicum, which has limitations that cannot be implemented in the laboratory due to the Covid-19
45 pandemic. Lecturers and teachers are at the forefront of understanding the Sidek Akuntamatika, so the benefits of the Sidek Akuntamatika can be felt when accounting students as end users have received a transfer of knowledge from the lecturer/teacher.
The findings from this study can be used as a reference for the government to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic.
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