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\title{Analysis Development of Accounting Information System Implementation using Technology Acceptance Model (TAM)}
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             \author[1]{Siti  Rahmi}

             \affil[1]{  Bung Hatta University}

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\date{\small \em Received: 9 December 2019 Accepted: 2 January 2020 Published: 15 January 2020}

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\begin{abstract}
        


Current technological developments have penetrated the field of information, especially in the field of accounting information in organizations and companies, because of technological developments, many companies are switching to using computer-based information technology.This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department.For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5).

\end{abstract}


\keywords{infrastructure, human resources, costs, perception of use, perception of convenience.}

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\let\tabcellsep& 	 	 		 
\section[{Introduction}]{Introduction}\par
efore the development of technology as it is today, individuals in companies carry out accounting information systems such as recording, processing, and using information manually. With the existence of computer-based information technology in companies, it can provide benefits and convenience to users in implementing the system. This is consistent with the research of Wijayanti et al.  {\ref (2009)} in  {\ref Devi and Suartana (2014: 170)} which shows that the higher the level of personalization, computer self efficacy, and trust, the user will feel the use of information systems is more useful and easier for him. 
\section[{Companies}]{Companies}\par
that have sophisticated (computerized and integrated) information technology and are supported by modern technology supporting applications are expected to have a positive impact on the sustainability of the company's performance by producing timely, accurate, and reliable financial reports.  {\ref (Ratnaningsih and Suaryana, 2014: 2)}.\par
The process of developing accounting information systems often experiences obstacles and becomes a serious problem for the company. With these obstacles and constraints, the company must be able to face the risk of failure and understand how the accounting information system applied in the company is said to be successful.\par
Future events are difficult to predict so that the planning process to achieve company goals becomes heavier. Management needs tools to coordinate and plan limited resources to be able to compete in everchanging environmental conditions.  {\ref (Dharmayanti and Suardhika, 2015: 410)}.\par
The combination of individuals, hardware, software, communication networks, and data resources that collect, change, and distribute information in an organization is an information system. Information obtained from information processing can be used as material in decision making by the authorities in order to advance the company. (Rosani, 2011 in  {\ref Devi and Suartana, 2014: 168)}.\par
The success of a system is closely related to the performance possessed by the system. The benchmark in determining the good and bad performance of an information system will be seen through the satisfaction of the user of the accounting information system itself and the user of the accounting information system. (Soegiharto, 2001 in  {\ref Mardiana et al., 2014: 2)}.\par
The development of DGT's information technology began in early 1990, namely by implementing the New Payment Control System (NPCS) which serves to monitor and evaluate tax payments. In 1994, the Tax Information System (SIP) and SIPMOD (SIP Modification) were introduced to replace NPCS. \hyperref[b23]{(Saputra et al., 2014: 1)}.\par
In line with the development of information technology and to further improve performance, better ability to process information and ensure the security of information stored, the application of SIDJP (Information System of the Directorate General of Taxes) since 2004 has replaced SIP and SIPMOD developed in database software. as a database processing standard. \hyperref[b15]{(Lestari et al., 2013: 2)}.\par
Modern use of SIDJP is not only for one particular DGT unit, but for all KPPs throughout Indonesia. KPP which is a work unit of DGT has undergone a modernization of the system and organizational structure into a function-oriented agency not on the type of tax since 2002. So that there are three types of modern KPP: Large KPP, Medium KPP, and Primary KPP. \hyperref[b15]{(Lestari et al., 2013: 2)} The Attorney General's Office determined six suspects in the case namely Bahar as Chairman of the Management Information System Procurement Process Committee, Pulung Sukarno as Commitment Making Officer. Riza Noor Karim, former Director of Tax Information for the Special Jakarta Regional Office, and Achmad Sjarifuddin Alasah, former Secretary General of the Directorate General of Taxes. While from the private sector from PT Berca Herdaya Perkasa namely Mikael Surya Gunawan and Liem Wendra Halilingkar  \hyperref[b9]{Haleem (2016)}. The results of this study indicate that there is no influence between infrastructure and human resources on the implementation of computerized accounting information systems. 
\section[{II.}]{II.} 
\section[{Literature Review a) Technology Acceptance Model (TAM)}]{Literature Review a) Technology Acceptance Model (TAM)}\par
Some models are built to analyze and understand the factors that influence the acceptance of the use of technology, including the Theory of Reasoned Action (TRA), Theory of planned Behavior (TPB), Technology Acceptance Model (TAM).  {\ref (Muslichah, 2015: 171)}. The Technology Acceptance Model was introduced by Fred D. Davis in 1986 adopted from the Theory of Reasoned Action (TRA). The aim of the Technology Acceptance Model is to give the theory of developers the success of design, evaluation of planning and implementation of information systems. The Technology Acceptance Model is said to adopt the Theory of Reasoned Action because TRA is the basis for developing a technology acceptance model to specifically adapt information systems. The two models have something in common, they both find the underlying reason for the user to accept or reject the information system.\par
Theory of Reasoned Action suggests that interest in behaving is closely related to individual specific behavior, while subjective attitudes and norms are antecedents of such behavior. According to  {\ref Davis (1989: 320)} in the concept of Technology Acceptance Model there are two main constructs that predict interest in behaving in using information technology, namely perceived usefulness and perceived ease of use.  {\ref (Davis, 1989: 320)}.\par
The development models in the Technology Acceptance Model are (1) determining how to measure the relevant behavioral components of attitudes, \hyperref[b1]{(2)} differentiating between beliefs and attitudes, and (3) determining how external stimulation, such as objective features and causal objects connected with beliefs, attitude, and behavior.  {\ref (Muslichah, 2015: 171)} Overall, the Technology Acceptance Model consists of five concepts, namely (1) perceived usefulness, (2) perceived ease of use, (3) attitudes towards use, (4) intention to use, and (5) actual use. \hyperref[b3]{(Davis, 1989}: 320) According to West Churchman in Krismiaji (2015: 1) the system is a series of components that are coordinated to achieve a series of goals. The system has three characteristics, namely (1) the component is something that can be seen, heard or felt, (2) the process is an activity to coordinate the components involved in a system, and (3) the goal is the ultimate goal to be achieved from the coordination of these components .  {\ref Krismiaji (2015: 14)} defines information as data that has been organized, and has uses and benefits. The characteristics that must be present in the information to be useful are as follows: (1) relevant, (2) trustworthy, (3) complete, (4) timely, (5) easy to understand, (6) verifiable.\par
Accounting Principles Board (APB) is a committee for the preparation of accounting principles established by the American Institute of Certified Public Accounts (AICPA). The committee defines accounting as the art of recording, classifying and summarizing financial transactions and events in an efficient manner and in the form of units of money and interpretation of the results of the process. 
\section[{c) Directorate General of Tax Information System}]{c) Directorate General of Tax Information System}\par
Currently the modern taxation information system used is SIDJP (Directorate General of Tax Information System). SIDJP is a tax administration system application that replaces SIP (Tax Information System) and SIPMOD (Modification Tax Information System).  {\ref (Saputra et al., 2014: 2)} The definition of SIDJP according to Directorate General of Tax Regulation Number PER-160 / PJ / 2006 dated November 6, 2006 is "information systems in tax administration in the Directorate General of Tax's modern office environment by using hardware and software associated with a network at the Head Office". Whereas according to SE-19 / PJ / 2007 dated April 13, 2007 the application of SIDJP is "the Directorate General of Tax Information System application that combines all taxation applications available at DGT, namely SIP, SAPT, SISMIOP, SIG, and SIDJP in the current version".  {\ref (Saputra, 2014: 4)} The Information System of the Directorate General of Taxation provides supporting facilities for the creation of accurate taxpayer data with the active participation of each section in monitoring taxpayer data. The system produces reports that can be accessed by KPP, Regional Offices and DGT Headquarters. 
\section[{d) Implementation of Computerized Accounting Information Systems}]{d) Implementation of Computerized Accounting Information Systems}\par
According to ALshbiel and Al-Awaqleh (2011: 45) the implementation of computerized accounting information systems is the integration of manual accounting science and applying it to computers by balancing tasks performed manually with computer activities.\par
System implementation is the process of installing hardware and software and making accounting information systems become and can be run. This process generally consists of developing plans, developing and testing software, preparing locations, installing and testing systems.  {\ref (Romney and Steinbart, 2005: 395)}  
\section[{e) Infrastructure}]{e) Infrastructure}\par
According to Romney and Steinbart (2014: 11) information technology infrastructure is technologybased equipment to be used in order to process data, including computers, peripheral devices and equipment for network communication. This component together allows an accounting to fulfill three important functions in the organization, namely: employees, and other interested parties can reviewing things that happened. 2. Change the data in information that is useful for management to make decisions in planning, implementing and monitoring activities. 3. Provide adequate controls to safeguard organizational assets, including organizational data, to ensure that the data is available when needed, accurate, and reliable. 
\section[{f) Human Resources}]{f) Human Resources}\par
Human resources include all people who are members of an organization, each of which has roles and functions. Human resources are human potential that is inherent in someone who includes physical and non-physical potential. Whereas human resources in the context of public organizations are understood as human potential inherent in an employee consisting of physical potential and non-physical potential. Physical potential is the physical ability that accumulates in an employee, while non-physical potential is the ability of an employee to accumulate both from the background of knowledge, intelligence, expertise, skills, human relations.  {\ref (Sulistyani and Rosidah, 2009: 10)} The performance of human resources is the ability of a person or individual, an organization (institution) or a system to carry out its functions or authority to achieve its objectives effectively and efficiently. Its capacity must be seen as the ability to achieve performance, to produce outputs and results.  {\ref (Winidyaningrum and Rahmawati, 2010: 6)} Rivai and Sagala (2011: 6) explain that human resources need to be managed properly and professionally in order to create a balance between human resource needs and the guidance and progress of business enterprises. This balance is the main key to success for companies to be able to develop and grow productively and naturally. The development of the company's business is very dependent on the productivity of the workforce in the company. If human resource management can be carried out professionally, it is expected that HR can work productively. Professional HR management must start from recruitment, selection, classification, placement according to ability, upgrading or training and career development. 
\section[{g) Cost}]{g) Cost}\par
According to Mulyadi (2010: 8) costs in the broadest sense are sacrifices of economic resources measured in units of money that have occurred or that are likely to occur for certain purposes. In the narrow sense of costs can be interpreted as a sacrifice of economic resources to obtain assets.\par
Seyal and Rahim (2006) in Haleem (2016: 135) concluded that costs have a direct and significant relationship to technology adoption. Organizations are reluctant to adopt computerized accounting systems when setting up initial costs is high. Donaldkiso (2009) in Haleem (2016: 135) states that the cost of a computerized accounting system consists of equipment costs, assembly costs, installation costs and testing costs. Specially trained staff is needed to operate the system. Therefore, large training costs are incurred to understand hardware and software usage continuously because newer types of hardware and software are needed to ensure the effectiveness and efficiency of the use of computerized accounting systems.  {\ref (Haleem, 2016: 135)}  
\section[{h) Perception of Benefit}]{h) Perception of Benefit}\par
Benefit perception is a level where someone believes that the use of a particular system can improve performance. The concept can describe the benefits of the system for its users relating to productivity, task performance, effectiveness, importance of tasks and overall usefulness.  {\ref (Davis, 1989: 320)} When users feel confident and the use of technology is not difficult, users will provide greater benefits and improve performance. So, the higher the quality of information technology systems will further improve the usefulness so that it can determine the success of the implementation of information technology systems.  {\ref (Davis, 1989: 320)} i) Ease of Perception Ease of perception is a level where someone believes that a system used is easy to understand and use, so no heavy effort is needed. This concept provides an explanation that the use of information systems and the ease of use of the system to achieve goals in accordance with the wishes of users.  {\ref (Davis, 1989: 320)} Ease perception is a person's belief about the decision making process. If someone feels confident that the information system is easy to use, that person will use it. Conversely, if someone does not believe that the information system is not easy to use, that person will not use it. \hyperref[b3]{(Davis, 1989}: 320) j) Framework ness III. 
\section[{Method, Data and Analysis}]{Method, Data and Analysis}\par
The type of research used in this study is quantitative research. Quantitative methods are methods by which research data is in the form of numbers as a result of observation or measurement  {\ref (Widoyoko, 2012: 21)}. This method is used to examine the effect of infrastructure, human resources, costs, perceived usefulness and perceived ease of implementation of computerized accounting information systems at the Pratama Tax Office in Padang.\par
The sample in this study were employees of the Padang Primary Tax Service Office who used or played a role in the implementation of computerized accounting information systems, employees who worked in accounting and finance, and employees who were allowed to become respondents. The sample collection technique used was purposive sampling method. 
\section[{a) Data Sources}]{a) Data Sources}\par
The data sources used in this study are primary data and secondary data, primary data, obtained from respondents' answers to questionnaires that have been given to respondents. Respondents in this study were employees of the Padang Primary Tax Service Office. Secondary data, obtained from literature, journals, books, articles and internet sites. 
\section[{b) Data collection technique}]{b) Data collection technique}\par
The data collection technique used in this study is survey research because it is done using a questionnaire as a primary data collection tool that uses written questions given to respondents. The technique of data collection is done through a questionnaire survey that is distributed by a public relations officer at the Primary Tax Office. 
\section[{c) Data analysis technique}]{c) Data analysis technique}\par
Data processing techniques in this study are directed to test hypotheses and answer all existing problem formulations. Data analysis techniques used in this study are as follows:\par
1. Test Reliability According to Ghozali (2011: 47), a questionnaire is said to be reliable if the answer to the question given to someone is consistent or stable over time. To find out whether or not a variable is reliable, Cronbach Alpha statistical tests are carried out. A construct or variable is said to be reliable if it gives the Cronbach Alpha value> 0.70 so the statement used is reliable. If Cronbach Alpha is <0.70, the statement used is not reliable. 
\section[{d) Validity test}]{d) Validity test}\par
Validity tests are used to measure the validity or validity of a questionnaire. Ghozali (2011: 52) explains that a questionnaire is said to be valid if the question in the questionnaire is able to express something measured by the questionnaire. 
\section[{e) Descriptive Analysis}]{e) Descriptive Analysis}\par
Descriptive analysis is a statistic that functions to describe or explain the distribution of data from one variable under study, without analyzing and making conclusions that apply to the public  {\ref (Indriantoro and Supomo, 2002)}. 
\section[{f) Classic assumption test}]{f) Classic assumption test}\par
The classic assumption test is used to detect the presence or absence of classic assumption deviations or multiple regression equations used. 
\section[{g) Multiple linear regression}]{g) Multiple linear regression}\par
Multiple linear regression analysis is used to determine the effect of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of computerized accounting information systems. Model Accuracy Test 
\section[{h) Test F}]{h) Test F}\par
The F test basically shows whether the model used in this study is feasible or not feasible continued in this study. Testing is carried out using a significance level of 0.05 (alpha = 5\%). If the value of Fcount> 
\section[{Infrastructure Human Resource}]{Infrastructure Human Resource} 
\section[{Costs}]{Costs} 
\section[{Perceived usefulness}]{Perceived usefulness} 
\section[{Perceived ease}]{Perceived ease}\par
Implementation of computerized accounting information systems Ftable then the independent variables together have an effect on the dependent variable. 
\section[{i) Determination Coefficient Test (R2)}]{i) Determination Coefficient Test (R2)}\par
R2 test is used to measure how far the ability of the model to explain the variation of the dependent variable. According to Ghozali (2012: 97) in the regression equation that uses more than one independent variable, then R2 value that is well used to explain the regression equation is the adjusted coefficient of determination, because it has considered the number of independent variables in a regression model. 
\section[{j) T test}]{j) T test}\par
According to Ghozali (2011: 98) the t test basically shows how far the influence of one independent variable individually explains the variation of the dependent variable. If t count> t table or p value <0.05, it can be concluded that the independent variable influences the dependent variable. Conversely, if t count <t table or p value> 0.05 then the independent variable does not affect the dependent variable.\par
IV. 
\section[{Result and Discussion}]{Result and Discussion} 
\section[{a) Reliability Test Results}]{a) Reliability Test Results}\par
To measure reliability, the Cronbach's Alpha test was used. A variable is said to be reliable if it gives the Cronbach's Alpha value> 0.60. The table above shows Cronbach's Alpha value for infrastructure variables of 0.761, human resources of 0.678, costs of 0.689, usefulness perceptions of 0.623, ease of perception of 0.702 and implementation of computerized SIA of 0.85. Thus, it can be concluded that the statement in this questionnaire is reliable because the value of Cronbach's Alpha is greater than 0.60. The table above shows the variables of infrastructure, Human Resources, Costs, Perceptions of Use, Perception of Ease and Implementation of SIA Computerization has valid criteria for all question items with a calculated r value (0.444, 0.528, 0.666, 0.816, 0.477, 0.528) greater than r table (0.3338) and has a positive value so the questions or indicators used are declared valid. 
\section[{b) Normality Test Results}]{b) Normality Test Results}\par
In this study, the normality test was carried out using the Kolmogorov Smirnov test. The results of the Kolmogorov Smirnov test can be seen in the table below: That data is normally distributed. This can be seen from the value of Asymp. Sig. (2-tailed) in the amount of 0.050,0.203,0,062,0,218,0,068,0,470 which is greater than 0.05. So that this research model meets the test of the classical assumption of normality. 
\section[{c) Multicollinearity Test Results}]{c) Multicollinearity Test Results}\par
The following are the results of multicollinearity tests using tolerance values and VIF, as follows: Based on the table above, the tolerance value is close to 1 or> 0.10 and the VIF value is around 1 or <10 for each variable. Tolerance value for infrastructure is 0.83, human resources are 0.731, costs are 0.914, usefulness perceptions are 0.811, and convenience perceptions are 0.728. Whereas for VIF value for infrastructure is 1,245, human resources are 1,368, costs are 1,094, usefulness perceptions are 1,233, and perceived convenience is 1,374. Thus it can be concluded that the regression model used does not have a multicollinearity problem and can be used in this study. 
\section[{d) Heteroscedasticity Test Results}]{d) Heteroscedasticity Test Results}\par
The following are the results of the heteroscedasticity test using the values of the glejser method, as follows: Based on the table above, the probability values of infrastructure are 0.623, human resources are 0.570, costs are 0.153, benefit perceptions are 0.611, and ease of perception is 0.667. Thus it can be concluded that there is no heteroscedasticity in all independent variables because the probability value is more than 0.05. One-Sample Kolmogorov-Smirnov Test 
\section[{Volume XX Issue VIII Version I}]{Volume XX Issue VIII Version I} 
\section[{e) Multiple Linear Regression Test Results}]{e) Multiple Linear Regression Test Results}\par
To find out the multiple linear regression equation used in this study, it can be seen in the table below: From the table above it is known that the equation in multiple linear regression in this study is ISIAK = 7,193-0,261 X 1 + 0,363 X 2 + 0,129 X 3 -0,351 X 4 + 0,104 X 5 + e\par
The interpretations of each variable coefficient are as follows:\par
1. The constant value in this study is  {\ref 7.193} which means that if the five variables are 0, then the value of the implementation of the computerized accounting information system (Y) is constant at 7.193. 2. The infrastructure variable coefficient (X1) is -0.261 which means that if the infrastructure value rises by 1 unit then the value of the implementation of computerized accounting information system (Y) will decrease by 0.261 assuming other variables remain 3. The variable human resource coefficient (X2) is 0.363 which means that if the value of human resources rises by 1 unit then the value of the implementation of computerized accounting information system (Y) will increase by 0.363 assuming other variables remain.\par
4. Cost variable coefficient is 0.129 which means that if the cost value (X3) rises by 1 unit then the value of the implementation of computerized accounting information system (Y) will increase by 0.129 assuming other variables remain. 5. The variable usefulness perception coefficient (X4) is 0.351 which means that if the value of the usefulness perception rises by 1 unit then the value of the implementation of the computerized accounting information system (Y) will decrease by 0.351 assuming other variables remain. 6. The ease of perception variable coefficient (X5) is 0.104 which means that if the perceived ease of value rises by 1 unit then the value of the implementation of computerized accounting information system (Y) will increase by 0.104 assuming other variables remain. 
\section[{f) Model Accuracy Test i. F Test Results}]{f) Model Accuracy Test i. F Test Results}\par
The F test results can be seen in the table. The F test is used to see the suitability of the regression model that has been made, the rejection area is p-value (Sig.) <? In the above table it is known that the F count value is 4.187 which means that it is greater than the F table value of 2.55 with a significance level of 0.004 which means it is smaller than 0.05, simultaneously has a significant effect and it can be concluded that the chosen regression model is appropriate for this research. 
\section[{ii. Determination Coefficient Test Results (R2)}]{ii. Determination Coefficient Test Results (R2)}\par
The coefficient of determination test (R2) is used to determine how much the ability of the dependent variable can be explained by independent variables. In this study using independent variables namely infrastructure, human resources, costs, usefulness perceptions, and perceived ease. While the dependent variable is the implementation of computerized SIA. The results of the determination coefficient test (R Square) are presented in the following table: This test shows a significance level of 0.05. In the table above, we can see the value of t count for each independent variable. If t count is greater than t table then H0 is rejected, which means that there is an influence of independent variables on the dependent variable. 
\section[{g) Infrastructure variable}]{g) Infrastructure variable}\par
The results of t-test analysis for infrastructure variables obtained t count value of -1.076 <t table of 2.045 with a probability value of 0.288 which means greater than 0.05 then H0 is accepted or it can be said that infrastructure does not affect the implementation of computerized SIA. 
\section[{h) Variable human resources}]{h) Variable human resources}\par
The results of t-test analysis for human resource variables obtained t count value of 2.418> t table of 2.045 with a probability value of 0.002 which means smaller than 0.05 then H0 is rejected or it can be said that human resources have a significant effect on the implementation of computerized SIA. 
\section[{i) Cost variable}]{i) Cost variable}\par
The results of the t test analysis for the cost variable obtained by the value of t arithmetic of 0.777 <t table of 2.045 with a probability value of 0.442 which means greater than 0.05 then H0 is accepted or it can be said that the cost does not affect the implementation of computerized SIA. 
\section[{j) Variables of usefulness perception}]{j) Variables of usefulness perception}\par
The results of the t-test analysis for the usefulness perception variable obtained a value of t count of -2.375 <t table of 2.045 with a probability value of 0.022 which means smaller than 0.05 then H0 is rejected or it can be said that useful perceptions have a significant effect on computerized SIA implementation. a. Predictors: (Constant), TPKEM, TI, TB, TPKEB, TSDM k) Variable perception of ease The results of t-test analysis for perceived convenience variables obtained t count value of 0.618> t table of 2.045 with a probability value of 0.540 which means it is more than 0.05 then H0 is accepted or it can be said that perceived ease does not affect the computerized SIA implementation.\par
V. 
\section[{Conclusion}]{Conclusion}\par
This study examines infrastructure, human resources, costs, perceived usefulness and perceived ease of implementation of computerized accounting information systems at the Pratama Tax Office in Padang. The analysis was carried out using the multiple regression analysis method with the Statistical Package for Social Science (SPSS) program Ver. 20.\par
Based on the results of the research that has been obtained, it can be concluded as a few points below:  
\section[{Implication}]{Implication}\par
There are several limitations in this study. The limitations in this study are:\par
1. The questionnaire distributed in this study was 60 questionnaires to the accounting and finance staff at the Pratama Padang Tax Office one and two. However, the questionnaire returned only 47 questionnaires. The number of samples used in the study can affect the results of the study. 2. Data collection techniques in this study are using questionnaires. The limitations of the study using a questionnaire that is sometimes the answers given by respondents do not show the real situation, so that the effect on the results of hypothesis testing.\par
VII. 
\section[{Suggestion}]{Suggestion}\par
By looking at the conclusions and limitations that have been stated above, the researcher gives suggestions as follows: an optimal computerized accounting information system both for, infrastructure improvement and human resource improvement through training that can be used as development and improvement so that the system used becomes more efficient and effective and improves employee performance.\begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-2.png}
\caption{\label{fig_0}}\end{figure}
   \begin{figure}[htbp]
\noindent\textbf{1} \par 
\begin{longtable}{P{0.27396694214876033\textwidth}P{0.10771349862258953\textwidth}P{0.1943526170798898\textwidth}P{0.27396694214876033\textwidth}}
Variables\tabcellsep Cronbach's Alpha\tabcellsep Corrected item\tabcellsep Keterangan\\
Infrastruktur\tabcellsep 0,761\tabcellsep 0,444\tabcellsep Reliabel and valid\\
Sumber Daya Manusia\tabcellsep 0,678\tabcellsep 0,528\tabcellsep Reliabel and valid\\
Biaya\tabcellsep 0,689\tabcellsep 0,666\tabcellsep Reliabel and valid\\
Persepsi Kebermanfaatan\tabcellsep 0,623\tabcellsep 0,816\tabcellsep Reliabel and valid\\
Persepsi Kemudahan\tabcellsep 0,702\tabcellsep 0,477\tabcellsep Reliabel andvalid\\
Implementasi SIA Komputerisasi\tabcellsep 0,885\tabcellsep 0,528\tabcellsep Reliabel and valid\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Source: Primary data processed, SPSS 20}\end{longtable} \par
 
\caption{\label{tab_0}Table 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2} \par 
\begin{longtable}{P{0.23943661971830987\textwidth}P{0.06704225352112676\textwidth}P{0.08619718309859155\textwidth}P{0.09098591549295774\textwidth}P{0.08619718309859155\textwidth}P{0.09338028169014084\textwidth}P{0.09338028169014084\textwidth}P{0.09338028169014084\textwidth}}
\tabcellsep \tabcellsep TI\tabcellsep TSDM\tabcellsep TB\tabcellsep TPKEB\tabcellsep TPKEM\tabcellsep TISIAK\\
N\tabcellsep \tabcellsep 47\tabcellsep 47\tabcellsep 47\tabcellsep 47\tabcellsep 47\tabcellsep 47\\
Normal Parameters a\tabcellsep Mean\tabcellsep 12.98\tabcellsep 20.74\tabcellsep 11.26\tabcellsep 17.11\tabcellsep 23.85\tabcellsep 21.28\\
\multicolumn{2}{l}{Std. Deviation}\tabcellsep 1.310\tabcellsep 2.221\tabcellsep 1.799\tabcellsep 2.139\tabcellsep 1.978\tabcellsep 2.243\\
Most Extreme Differences\tabcellsep Absolute\tabcellsep .198\tabcellsep .156\tabcellsep .192\tabcellsep .154\tabcellsep .190\tabcellsep .124\\
\tabcellsep Positive\tabcellsep .198\tabcellsep .135\tabcellsep .119\tabcellsep .144\tabcellsep .172\tabcellsep .124\\
\tabcellsep Negative\tabcellsep -.165\tabcellsep -.156\tabcellsep -.192\tabcellsep -.154\tabcellsep -.190\tabcellsep -.119\\
Kolmogorov-Smirnov Z\tabcellsep \tabcellsep 1.357\tabcellsep 1.069\tabcellsep 1.319\tabcellsep 1.053\tabcellsep 1.300\tabcellsep .847\\
Asymp. Sig. (2-tailed)\tabcellsep \tabcellsep .050\tabcellsep .203\tabcellsep .062\tabcellsep .218\tabcellsep .068\tabcellsep .470\end{longtable} \par
 
\caption{\label{tab_1}Table 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{3} \par 
\begin{longtable}{P{0.07752442996742671\textwidth}P{0.15781758957654723\textwidth}P{0.18550488599348536\textwidth}P{0.4291530944625407\textwidth}}
\tabcellsep \multicolumn{2}{l}{Collinearity Statistics}\tabcellsep \\
Model\tabcellsep \tabcellsep \tabcellsep Keterangan\\
\tabcellsep Tolerance\tabcellsep VIF\tabcellsep \\
(Constant)\tabcellsep \tabcellsep \tabcellsep \\
I\tabcellsep 0,803\tabcellsep 1,245\tabcellsep There is no multicollinearity\\
SDM\tabcellsep 0,731\tabcellsep 1,368\tabcellsep There is no multicollinearity\\
B\tabcellsep 0,914\tabcellsep 1,094\tabcellsep There is no multicollinearity\\
PKEB\tabcellsep 0,811\tabcellsep 1,233\tabcellsep There is no multicollinearity\\
PKEM\tabcellsep 0,728\tabcellsep 1,374\tabcellsep There is no multicollinearity\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Source: Primary data processed, SPSS 20}\end{longtable} \par
 
\caption{\label{tab_2}Table 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{4} \par 
\begin{longtable}{P{0.085\textwidth}P{0.11333333333333333\textwidth}P{0.6516666666666667\textwidth}}
Variable\tabcellsep Sig\tabcellsep Information\\
I\tabcellsep 0,623\tabcellsep There is no heteroscedasticity\\
SDM\tabcellsep 0,570\tabcellsep There is no heteroscedasticity\\
B\tabcellsep 0,153\tabcellsep There is no heteroscedasticity\\
PKEB\tabcellsep 0,611\tabcellsep There is no heteroscedasticity\\
PKEM\tabcellsep 0,667\tabcellsep There is no heteroscedasticity\end{longtable} \par
 
\caption{\label{tab_3}Table 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{P{0.09807692307692308\textwidth}P{0.10788461538461537\textwidth}P{0.17653846153846153\textwidth}P{0.11442307692307692\textwidth}P{0.16346153846153846\textwidth}P{0.09807692307692308\textwidth}P{0.09153846153846154\textwidth}}
\tabcellsep Model\tabcellsep \multicolumn{2}{l}{Unstandardized Coefficients}\tabcellsep Standardized Coefficients\tabcellsep t\tabcellsep Sig.\\
\tabcellsep \tabcellsep B\tabcellsep Std. Error\tabcellsep Beta\tabcellsep \\
1\tabcellsep (Constant)\tabcellsep 7.193\tabcellsep 4.445\tabcellsep \tabcellsep 1.618\tabcellsep .113\\
\tabcellsep TI\tabcellsep -.261\tabcellsep .243\tabcellsep -.153\tabcellsep -1.076\tabcellsep .288\\
\tabcellsep TSDM\tabcellsep .363\tabcellsep .150\tabcellsep .359\tabcellsep 2.418\tabcellsep .002\\
\tabcellsep TB\tabcellsep .129\tabcellsep .166\tabcellsep .103\tabcellsep .777\tabcellsep .442\\
\tabcellsep TPKEB\tabcellsep .351\tabcellsep .148\tabcellsep .335\tabcellsep 2.375\tabcellsep .022\\
\tabcellsep TPKEM\tabcellsep .104\tabcellsep .169\tabcellsep .092\tabcellsep .618\tabcellsep .540\\
\multicolumn{3}{l}{a. Dependent Variable: TISIAK}\tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
  {\small\itshape [Note: Source: Primary data processed,SPSS 20    ]} 
\caption{\label{tab_4}Table 5 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{6} \par 
\begin{longtable}{P{0.49756097560975604\textwidth}P{0.0725609756097561\textwidth}P{0.1451219512195122\textwidth}P{0.03628048780487805\textwidth}P{0.05701219512195122\textwidth}P{0.015548780487804876\textwidth}P{0.025914634146341462\textwidth}}
\multicolumn{7}{l}{Analysis Development of Accounting Information System Implementation using Technology}\\
\tabcellsep \tabcellsep \multicolumn{3}{l}{Acceptance Model (TAM)}\tabcellsep \tabcellsep \\
Year 2020\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
44\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
Volume XX Issue VIII Version I\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
E )\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
(\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
-Global Journal of Human Social Science\tabcellsep \tabcellsep \tabcellsep ANOVA b\tabcellsep \tabcellsep \tabcellsep \\
\tabcellsep Model\tabcellsep Sum of Squares\tabcellsep df\tabcellsep Mean Square\tabcellsep F\tabcellsep Sig.\\
1\tabcellsep Regression\tabcellsep 78.220\tabcellsep 5\tabcellsep 15.644\tabcellsep 4.187\tabcellsep .004 a\\
\tabcellsep Residual\tabcellsep 153.184\tabcellsep 41\tabcellsep 3.736\tabcellsep \tabcellsep \\
\tabcellsep Total\tabcellsep 231.404\tabcellsep 46\tabcellsep \tabcellsep \tabcellsep \\
© 2020 Global Journals\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_5}Table 6 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.07652733118971061\textwidth}P{0.10659163987138263\textwidth}P{0.1667202572347267\textwidth}P{0.1995176848874598\textwidth}P{0.30064308681672025\textwidth}}
\tabcellsep \tabcellsep \multicolumn{2}{l}{Tabel 8: Test Results t}\tabcellsep \\
Model\tabcellsep t count\tabcellsep t tabel\tabcellsep Sig\tabcellsep Information\\
(Constant)\tabcellsep 1,618\tabcellsep 2,045\tabcellsep 0,000\tabcellsep \\
I\tabcellsep -1,076\tabcellsep 2,045\tabcellsep 0,288\tabcellsep No effect\\
SDM\tabcellsep 2,418\tabcellsep 2,045\tabcellsep 0,002\tabcellsep Significant Positive Effect\\
B\tabcellsep 0,777\tabcellsep 2,045\tabcellsep 0,442\tabcellsep No Effect\\
PKEB\tabcellsep 2,375\tabcellsep 2,045\tabcellsep 0,022\tabcellsep Significant Positive Effect\\
PKEM\tabcellsep 2, 618\tabcellsep 2, 045\tabcellsep 0, 040\tabcellsep Significant Positive Effect\\
\tabcellsep \tabcellsep \tabcellsep \multicolumn{2}{l}{Source: Primary data processed, SPSS 20}\end{longtable} \par
 
\caption{\label{tab_6}Table 7 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.85\textwidth}}
VI.\end{longtable} \par
 
\caption{\label{tab_8}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_9}}\end{figure}
 			\footnote{. Collect and store data about the activities carried out by the organization, the resources affected by these activities, and the actors involved in the various activities, so that the management,} 			\footnote{a. Predictors: (Constant), TPKEM, TI, TB, TPKEB, TSDM b. Dependent Variable: TISIAK Source: Primary data processed,SPSS 20   } 			\footnote{Analysis Development of Accounting Information System Implementation using TechnologyAcceptance Model (TAM)} 		 		\backmatter  			  				\begin{bibitemlist}{1}
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\end{document}
