Factors Influencing the Perception of Usefulness of Accounting Information Systems among Private Universities  in Indonesia

Citra Ramayani; Siti Afiqa Binti Zainuddin; Desi Areva

doi:10.9734/ajess/2026/v52i22842

Research Article Open access CC BY 4.0

Factors Influencing the Perception of Usefulness of Accounting Information Systems among Private Universities in Indonesia

Citra Ramayani, Siti Afiqa Binti Zainuddin, Desi Areva

Asian Journal of Education and Social Studies · pp. 280–291 · Published 16 Feb 2026

10.9734/ajess/2026/v52i22842

Abstract

This study examines the factors influencing the use of accounting information systems (AIS) among private universities in Indonesia, driven by contextual challenges within these institutions. Specifically, the study investigates the relationships between perceived experience, accounting training, task complexity, budget allocation, accounting knowledge, and subjective norms on the ease of use of AIS. The research adopts a quantitative approach and utilizes simple random sampling to recruit participants from 92 private higher education institutions in Indonesia. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software 4.0. The findings indicate that work experience and accounting training have a significant impact on the adoption and use of AIS in these universities.

Accounting information system ease of use perception of usefulness

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Citra Ramayani, Siti Afiqa Binti Zainuddin, Desi Areva (2026). Factors Influencing the Perception of Usefulness of Accounting Information Systems among Private Universities in Indonesia. Asian Journal of Education and Social Studies , 280–291. https://doi.org/10.9734/ajess/2026/v52i22842

Affiliations

Citra Ramayani — Pendidikan Ekonomi Universitas PGRI Sumatera Barat, Indonesia.
Siti Afiqa Binti Zainuddin — Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia.
Desi Areva — Pendidikan Ekonomi Universitas PGRI Sumatera Barat, Indonesia.

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