Erwanda Nuryahya, Year Ichsana, Khadijh Maulana Andini


Abstrak: Perilaku Pengguna Sistem Informasi Akuntansi E-Commerce. Tujuan penelitian ini dilakukan untuk menelusuri perilaku seseorang menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi di e-commerce. Analisis data yang digunakan untuk menyelesaikan penelitian ini adalah structural equation modeling- partial least square (SEM-PLS) dengan total sampel adalah 100 responden penjual dan pembeli di beberapa e-commerce. Penelitian ini memiliki hasil bahwa e-commerce diminati oleh pengguna. Sistem ini memiliki sejumlah kemudahan di mata pengguna. Oleh karena itu, perusahaan e-commerce diharapkan mendapatkan masukan mengenai kecenderungan perilaku pelanggan dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi.


Abstract: The Behaviour of E-Commerce Accounting Information System Users. The purpose of this study is conducted to determine a person's behavior using information technology-based financial accounting records in e-commerce. Analysis of the data used to complete this research is structural equation modeling - partial least square (SEM-PLS) with a total sample of 100 respondents of sellers and buyers in several e-commerce sites. This study has the result that e-commerce is in demand by users. This system has several conveniences in the user's eyes. Therefore, e-commerce companies are expected to get input regarding customer behavior trends in using information technology-based financial accounting records.


pencatatan; sistem informasi akuntansi; transaksi

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