FAKTOR-FAKTOR YANG MEMPENGARUHI MANFAAT PENGGUNAAN APLIKASI AKUNTANSI DEA UNTUK MENYUSUN LAPORAN KEUANGAN

Abstract

This riset entitled "Factors that affect the benefits of using DEA accounting applications to prepare financial statements". The purpose of this study is to identify the factors that influence the usefulness ofusing DEA accounting applications. The object ofresearch is the participants of SMEs who are incorporated in the Salimah Shop (TOSAL) involved in the DEA computer accounting training program in Purwokerto. This study is important because the DEA computer accounting training is expected to increase the use of DEA accounting applications useful for the preparation of Financial Statements. This research uses survey method, by giving questionnaire to the participants ofthe training. Analysis method using Descriptive analysis is to know the factors that influence the benefits of the use of DEA accounting applications. There were 25 respondents from the trainees, 5 questionnaires from the respondents were not complete, so that processed there were 20 questionnaires. The results showed that respondents agree with the factors that affect the benefits ofaccounting computer use are: 1. System quality factors, 2. Quality information, 3. User satisfaction and 4. Net benefits. Keywords: Accounting application, DEA, Financial report