Assessing Accountant's Satisfaction Through Accounting Benefits and Technology Acceptance Model (TAM) in ERP System Implementation: A Quantitative Study on SMEs in Indonesia

A significant portion of Indonesia's economic growth is contributed by small and medium-sized businesses (SMEs). The technological development nowadays have encouraged them to adapt in order to maintain their sustainability. ERP System has present as one of the information system software package that has been widely implemented by various business organizations. This study aims to test how accountant in SMEs will be satisfied in using ERP System by the accounting benefits provided in four aspects, IT, Operational, Organizational, and Managerial, and the acceptance of using new system by TAM (Technology Acceptance Model) which consists of Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) aspects. The Partial Least Square Structural Equation Model (PLS-SEM) was used as the data analysis technique. The sample consists of 66 respondents (accountants) who operate the ERP System directly at their workplaces. The results show that IT and Managerial Accounting Benefits and TAM (PEOU and PU) do not significantly affect accountant satisfaction. Meanwhile, Operational and Organizational Accounting Benefits positively affect accountant satisfaction.