AN EMPIRICAL STUDY ON ORGANIZATIONAL ACCEPTANCE ACCOUNTING INFORMATION SYSTEMS IN SHARIA BANKING

Abstract

The purpose of this research is to investigate the correlation of management support and self-efficacy variables, to perceived usefulness, perceived ease of use, and behavioral intention to use variables of accounting information systems of Islamic Banking. This study aims to discover the roles of external variables, including management support and self-efficacy variables which influence perceived usefulness and perceived ease of use of accounting information systems (AIS) of Islamic Banking. The study was conducted in several Islamic Banking in Malang City, East Java, which consist of Bank Mega Syariah, Bank Syariah Mandiri, Bank Muamalat, Bank Panin Syariah, Bank Jatim Syariah, BTN Syariah, CIMB Niaga Syariah, BRI Syariah, and BNI Syariah. The population of this study are employees who worked and   dispersed all over Islamic Banking in Malang City and samples of 135 people as system users were used for data examination. This study emphasized on quantitative approach in data analysis which uses Generalized Structured Component Analysis (GSCA) approach. The result shows that all tested hypotheses have significantly positive correlations, which are: management support on perceived ease of use, management support on perceived usefulness, self-efficacy on perceived ease of use, self-efficacy on perceived usefulness, perceived usefulness on behavioral intention of use of AIS; and perceived ease of use on behavioral intention of use of AIS.

Keyword: Management support, self-efficacy, accounting information system, Islamic Banking