Investigasi Keberterimaan Teknik dan Metoda Activity Based Costing Studi Kasus PT. Sari Husada
ARYATI SOFIATI (Pembimbing: Sumiyana, Drs., M.Si.), Sumiyana, Drs., M.Si.
Penelitian ini menguji/menginvestigasi secara empiris keberterimaan teknik dan metoda ABC System di PT. Sari Husada. Pengujian dalam penelitian ini dengan menggunakan pengukur keberterimaan teknologi informasi yang berkonstruk, antara lain: kebermanfaatan persepsian, mudah penggunaan persepsian, kenikmatan persepsian, sikap terhadap penggunaan, dan keberterimaan sistem. Sampel data dalam penelitian ini adalah karyawan dan manajemen PT. Sari Husada selaku pengguna ABC System.
Hasil dari penelitian ini adalah bahwa karyawan dan manajemen PT. Sari Husada, mempersepsikan bahwa: (1) kinerjanya meningkat setelah menggunakan teknik dan metoda ABC System (kebermanfaatan persepsian), (2) mereka tidak memerlukan kriteria usaha yang spesifik dalam menggunakan teknik dan metoda ABC System (mudahan penggunaan persepsian), (3) mereka merasakan suatu kenikmatan selama menggunakan teknik dan metoda ABC System (kenikmatan persepsian), (4) mereka memiliki sikap yang positif (simpatisme dan antusiasme) terhadap penggunaan teknik dan metoda ABC System (sikap terhadap penggunaan), dan (5) mereka mau menerima dan menggunakan teknik dan metoda ABC System (keberterimaan sistem). Namun demikian ada temuan yang menarik dalam penelitian ini, yaitu bahwa terdapat asosiasi negatif antara mudah penggunaan persepsian dan sikap terhadap penggunaan. Hal ini diduga karena tidak terpenuhinya motivasi eksternal dari karyawan dan manajemen PT. Sari Husada.
This research empiricaly investigates acceptance of technique and method of ABC System at PT. Sari Husada. Investigation of this researh uses constructed information technology acceptance measurers. The construcs are perceived usefulness, perceived ease of use, perceived enjoyment, attitude toward using, and acceptance of system. Data samples are official employees and managers of PT. Sari Husada as ABC System users.
The results are that official employee and managers of PT. Sari Husada perceive that: (1) their performance is rising after using technique and method of ABC System (perceived usefulness), (2) they dont need any specific effort in using of technique and method of ABC System (perceived ease of use), (3) they can feel enjoyment when using technique and method of ABC System (perceived enjoyment), (4) they have positive attitude (sympathism and enthusiasm) toward using technique and method of ABC System (attitude toward using), and (5) they want to accept and use technique and method of ABC System (acceptance of system). Interesting finding in this researh is that negative association between perceived ease of use and attitude toward using. It is expected because external motivators of official employees and managers of PT. Sari Husada are not fulfilled.
Kata Kunci : ABC System, investigation, perceived usefulness, perceived ease of use, perceived enjoymnet, attitude toward using, acceptance of system, investigasi, kebermanfaatan persepsian, mudah penggunaan persepsian, kenikmatan persepsian, sikap terhadap pen
