Suchergebnisse

The purpose of this study is to investigate the impact of the combination of the unified theory of acceptance and use of technology (UTAUT) and perceived variable costs on the use of the Indonesian Financial Accounting Standard (Standar Akuntansi Keuangan — SAK) Online application by accountants, auditors and academics. And also, to determine how Indonesian accountants work in collaboration with the Indonesian Accountants Association (Ikatan Akuntan Indonesia — IAI) by distributing online questionnaires to accountants, auditors, and academics who have used and/or continue to use the SAK Online application. Data were analyzed using partial least square structural equation modeling (PLS-SEM) and a quantitative data collection method. According to the findings of this study, behavioral intention and facilitating conditions have a significant impact on use behavior; whereas performance expectations, social influences, and perceived cost have a significant impact on behavioral intention. Other factors, such as effort expectation and the conducive environment, have no discernible effect on behavioral intention. The findings of this study can be used effectively by IAI as a developer to determine various strategies for increasing the number of SAK Online users, and by companies/agencies as users to determine strategies for maximizing the use of SAK Online by employees/members.

Mental health problems have emerged as one of the biggest problems in the world and one of the countries that has been seen to be highly impacted is the Philippines. Despite the increasing number of mentally ill Filipinos, it is one of the most neglected problems in the country. The purpose of this study was to determine the factors affecting the perceived usability of mobile mental health applications. A total of 251 respondents voluntarily participated in the online survey we conducted. A structural equation modeling and artificial neural network hybrid was applied to determine the perceived usability (PRU) such as the social influence (SI), service awareness (SA), technology self-efficacy (SE), perceived usefulness (PU), perceived ease of use (PEOU), convenience (CO), voluntariness (VO), user resistance (UR), intention to use (IU), and actual use (AU). Results indicate that VO had the highest score of importance, followed by CO, PEOU, SA, SE, SI, IU, PU, and ASU. Having the mobile application available and accessible made the users perceive it as highly beneficial and advantageous. This would lead to the continuous usage and patronage of the application. This result highlights the insignificance of UR. This study was the first study that considered the evaluation of mobile mental health applications. This study can be beneficial to people who have mental health disorders and symptoms, even to health government agencies. Finally, the results of this study could be applied and extended among other health-related mobile applications worldwide.