AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT

Abstract

This study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions.