PENGARUH INTENSITAS PENGGUNAAN SOFTWARE AKUNTANSI MYOB TERHADAP PEMAHAMAN SISTEM INFORMASI AKUNTANSI (STUDI KASUS MAHASISWA AKUNTANSI DI KOTA BENGKULU)

Abstract

The development of information technology in the digital era has significantly influenced the field of accounting, particularly through the implementation of accounting software in the learning process. This study aims to examine the effect of the intensity of using MYOB accounting software on students’ understanding of Accounting Information Systems (AIS) among accounting students in Bengkulu City. This research employed a quantitative associative approach with a sample of 100 students selected using a purposive sampling technique. Data were collected using questionnaires and analyzed through reliability testing, normality testing, simple linear regression analysis, t-test, and the coefficient of determination using the latest version of SPSS. The results indicated that the research instruments were reliable, with Cronbach’s Alpha values of 0.867 for the MYOB usage variable and 0.914 for the AIS understanding variable. The simple linear regression results showed that the intensity of MYOB usage had a positive and significant effect on AIS understanding, with a t-value of 9.023 and a significance value of 0.000 < 0.05. Additionally, the coefficient of determination (R Square) was 0.451, meaning that 45.1% of the variation in AIS understanding was explained by the intensity of MYOB usage, while the remaining 54.9% was influenced by other factors. Thus, the higher the intensity of students’ MYOB usage, the better their understanding of Accounting Information Systems.

Keywords: Usage Intensity, Accounting Information Systems, Accounting Students