HOW SHARIA FINANCING SAVING AND LOAN COOPERATIVES (KSPPS) IN EAST JAVA ACCEPT COOPERATIVE ACCOUNTING SOFTWARE?
This study aims to evaluate the probability of acceptance of accounting software by the management of Islamic Savings and Loan and Financing Cooperatives (KSPPS) in East Java, Indonesia. The researcher used the Technology Acceptance Model (TAM) as a framework and Transfer Training as moderation to evaluate the subjectivity of norms, experiences, and expectations towards the benefits and ease of use of the software. The research sample consisted of 225 core managers from 75 KSPPS actively registered in the Sharia Economic Forum in East Java. The findings show that norm subjectivity has a significant negative effect on perceived usefulness and significantly affects perceived ease of use. Experience has a positive effect on perceived usefulness, but has no significant impact on perceived ease of use. Expectations have a significant positive effect on perceived usefulness, perceived ease of use, while Perceived usefulness has a positive effect on intention to use, but perceived ease of use has no significant impact on intention to use. There is a significant positive relationship between intention to use and implementation, and transfer training increases the influence of intention to use on implementation.
Subjective Norm, Experience, Expectancy, Perceived Usefulness, Perceived Ease of Use, Intention to Use, Implementation, Transfer Training, Technology Acceptance Model.