14 Wijayanti (2024) Task Technology Fit Model

International Journal of Information Management Data Insights 4 (2024) 100224
Contents lists available at ScienceDirect
International Journal of Information

Management Data Insights
journal homepage: www.elsevier.com/locate/jjimei
Computerized accounting information systems: An application of task

technology fit model for microfinance
Provita Wijayanti a, b, *, Intan Salwani Mohamed b, Dalila Daud b, c
a
Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Indonesia
b
Accounting Research Institute, Universiti Teknologi Mara, Shah Alam, Selangor, Malaysia
c
Faculty of Accountancy, Universiti Teknologi MARA Cawangan Negeri Sembilan, Negeri Sembilan, Malaysia
A R T I C L E I N F O A B S T R A C T
Keywords: This study investigates the factors of Computerized Accounting Information Systems (CAIS) and the application
Computerized accounting information system of Task Technology Fit (TTF) in 190 decision-makers at accredited microfinance in Indonesia that apply tech
Task characteristic nology adoption in decision-making processes. The results of analysis with SEM AMOS highlighted some find
Task technology fit
ings: (1) The system quality of the computerized accounting information system and task analyzability have a
Sustainable performance
significant effect on Task Technology Fit (TTF), (2) Task Technology Fit (TTF) has a positive relationship with
perceived usefulness and sustainable performance. Furthermore, this study contributes to the development of
TTF theory in optimizing integrated technological capabilities, accounting information systems, and task char
acteristics toward Sustainable Performance. The prominent contribution of this research is the importance of
technology (including CAIS and Core Micro Banking System). Finally, this study will enrich references in the field
of Accounting and Finance, especially for the application of technology for Sustainable Performance in
Microfinance.
Introduction Microfinance is essential to the domestic financial system for reducing

poverty, encouraging economic growth, empowering women, growing
Microfinance has been considered as an alternative solution to global microenterprises, assisting small firms, and offering social benefits.
poverty alleviation over the past three decades (Rajdev & Bhatt, 2013). Microfinance has evolved as one of the world’s most effective sources of
This will be a sustainable development solution. Microfinance’s funda finance for socioeconomic development and a key tool for financial in
mental mission is to provide economic opportunities and financial clusion (Soumaré et al., 2020).
markets by fixing credit markets and unleashing productive capacities Indonesia has several financial institutions, one is microfinance, an
for people experiencing poverty who are dependent on self-employment economic instrument that positively impacts low-income people who
(Cull & Morduch, 2017). Microfinance enables disadvantaged people cannot access financial products and services (un-bankable) (Wediawati
outside the traditional financial system to obtain access to financial et al., 2018). World Bank data for 2021 shows that 97.74 million (48 %)
services. Microcredit is the principal financial service offered by of Indonesia’s population is in the fourth un-bankable category in the
microfinance. Microfinance customers (members) can save small world. Indonesia is after India (228.98 million/22 %), China (130.27
amounts of money. Furthermore, microfinance, in the most digitalized million/11.29 %), and Pakistan (113.77 million/79.02 %) (Widi, 2022).
systems, offers microinsurance and remittances as complementary This demographic capital provides opportunities for sustainable eco
financial instruments (Benami & Carter, 2021). nomic development and makes the microfinance sector important for
Microfinance provides loans to low-income people, including self- the Indonesian economy. Through the National Islamic Economics and
employed people and small enterprises, who cannot access typical Finance Committee (KNEKS) organization, the government implements
sources of finances like commercial or investment banks. Microfinance various strategic plans so that microfinance is more sustainable and is
is a hybrid institution that integrates the best aspects of banking (sus being identified as the people’s economy. KNKS (2019a) proposed that
tainable development and customer satisfaction) with social develop empowering microfinance requires upgrading the institutions, opera
ment (poverty alleviation and beneficiaries) (Kent & Dacin, 2013). tions, financing, microfinance technology, or fintech.
* Corresponding author.
E-mail address: provita.w@unissula.ac.id (P. Wijayanti).
https://doi.org/10.1016/j.jjimei.2024.100224
Available online 1 March 2024

2667-0968/© 2024 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-
nc-nd/4.0/).
P. Wijayanti et al. International Journal of Information Management Data Insights 4 (2024) 100224
According to Law No. 1 of 2013, microfinance in Indonesia can be a competitiveness (Emeka-Nwokeji, 2012). AIS gives information for
bank supervised by the Indonesian Financial Services Authority (OJK) or planning, controlling, and decision-making. It is the key to preserving an
a non-bank governed by the Ministry of Cooperatives and Small and organization’s efficiency and effectiveness (El-Dalabeeh & Al-Zeaud,
Medium Enterprises. The progressive development of Indonesian 2012). In microfinance, organizational management must adapt to the
microfinance is inseparable from a large portion of society, with 40 % technologies integrated into AIS for decision-making based on organi
coming from the middle class, 20 % from the lower class, and around 10 zational characteristics. Microfinance has organizational characteristics
% from people experiencing poverty. Therefore, it is necessary to based on values and principles to achieve organizational goals. Ac
develop the society’s economy suitable for most people, i.e., through cording to that concept, organizational characteristics will strengthen
Small and Medium Enterprise Cooperatives (Baitul mal Wattamwil/BMT) the impact of AIS technology on organizational sustainability.
and the optimization of social funds. It makes microfinance existence This study seeks to identify the antecedents of TTF, specifically
relevant and highly accepted by Indonesian societies, becoming the Computerized Accounting Information System/CAIS (information
main driver for financial development (KNKS, 2019b). quality, system quality, and service quality) and task characteristics
The scope of digitalized economics plays a significant role in the (task variability and task analyzability), and the effect of TTF on sus
Indonesian Economic and Financial Industry through technology such as tainable performance and perceived usefulness. This study has some
augmented reality (AR), financial technology (fintech), the Internet of objectives as follows:
things (IoT), big data, e-commerce, artificial intelligent (AI), integrated
system, and cloud facilities. These technologies were used in micro 1. To determine the extent to which Computerized Accounting Infor
finance to help facilitate recording systems, reporting, automation, mation System characteristics (information quality, system quality,
monitoring, and customer service. The contribution of digitalized eco and service quality) influence task technology fit (TTF).
nomics is expected to encourage the advancement of digitalized eco 2. To determine how task characteristics (task variability and task
nomics and finance in Indonesia, which will eventually contribute to analyzability) influence task technology fit (TTF).
GDP. Technology innovation is expected to help financial institutions 3. To examine the nature of the relationship between task technology
become more efficient and effective, specifically for economic devel fit (TTF) and Sustainable Performance in microfinance.
opment and social empowerment. Therefore, they should identify a 4. To examine the nature of the relationship between task technology
suitable alternative method to gain its advantages (KNKS, 2018). fit (TTF) and perceived usefulness.
KNEKS (2020) suggested that the transformation process of digita 5. To examine the relationship between perceived usefulness and Sus
lized microfinance covers four pillars: operational, monitoring and tainable Performance in microfinance.
obedience, service, and business digitalization. First, the digitalized
operation implements information technology to efficiently manage To address these specific challenges, this study examines four gaps.
microfinance and operational activities. Second, digitalized monitoring First, the TTF model is still used to measure cost efficiency and perfor
and obedience are implementing information technology to manage mance in industrial scopes such as SMEs, educational institutions, gov
microfinance according to the regulation of financial institutions. Third, ernment institutes, and companies listed on the stock exchange (gap1).
digitalized service is the implementation of information technology Second, sustainable performance was measured by the indicators of
aimed at microfinance to satisfy and fulfill the various financial service economic, social and environmental (Huy & Phuc, 2020a; Rajdev &
requirements of the users. Fourth, a digitalized business implements Bhatt, 2013; Tasleem et al., 2019) (gap 2). Third, the influence of TTF on
information technology to increase the business’s quality and quantity sustainable performance, especially in microfinance, has yet to be found
and become the profit center. (gap 3). Fourth, sustainable performance is commonly measured with a
Ahmad et al. (2014); Watad (2018) found that an organization qualitative approach, while sustainable performance in microfinance
should redesign its organizational process by focusing on the system, requires a quantitative approach (gap 4).
which can help make it more efficient and productive. Gorgan (2015) This conceptual model was developed based on a literature review
showed that the effectiveness of organizations requires an accurate in presented in Section 2. The hypotheses were then tested with data from
formation system to assist decision-making. Meanwhile, Susanto (2015) an electronic survey among 455 decision-makers of accredited micro
agreed that an Accounting Information System (AIS) can help users finance (Baitul mal Wattamwil/BMT) in Indonesia. The setting of sam
make proper organizational decisions. AIS significantly affects organi ple selection is included in Section 3, which outlines the materials and
zational effectiveness and can enhance financial performance (Onaolapo methods. The study’s response rate was 49.67 %, and 226 data were
& Odetayo, 2012). For instance, AIS informs the data required by in available for analysis. However, due to the outlier issues, 190 data were
ternal and external stakeholders to make valuable decisions. analyzed using AMOS to examine the conceptual model presented in
Based on an accounting perspective, most organizations have used Section 4. The following section discusses the contribution of this study
AIS to help manage their accounting task. The task is the activity that empirically, theoretically, or managerially. The last section gave the
sustains an organization and influences the user’s capability and conclusion, limitations, and recommendations for future studies.
expertise. When there was high task uncertainty, motivational and
cognitive factors were important determinants of performance (Her Literature review and hypotheses development
et al., 2018). The association between TTF and actual information sys
tem (IS) use is higher when there is a greater demand for an opportunity Task technology fit (TTF)
to execute knowledge-related activities. However, simply providing
appropriate IT tools that are task-appropriate is no guarantee that they Task technology fit (TTF) is defined as how a technology could help
will be used to harness the acquisition, transfer, and reuse of knowledge an individual conduct his/her task to reach high self-performance. Two
(Moreno & Cavazotte, 2016). As a component of business information basic levels of TTF are considered unbiased in information system
systems (IS), accounting information systems (AIS) are considered to research, i.e., interaction and system approach, because each yielded
support decision-making within businesses and should be customized to different information and was suitable to examine the relationship be
an organization’s environment, task requirements, and structure (Mol tween fit and the context-structure performance in contingency theory
lanazari, 2012). (Drazin & de Ven, 1985; Shuhidan, 2020). The distribution and devel
According to prior research on AIS (Diansari et al., 2020; Puasa et al., opment of a group supporting system (GSS) is a field of TTF imple
2019; Susanto, 2015), the user’s perceived usefulness and satisfaction mentation research focuses on supporting group activity (Alamri et al.,
with the information system is critical to AIS satisfaction and accep 2020). Following the notion that there is a fit between activity and in
tance. AIS implementation can reduce operational costs and increase formation technology to support group performance, the fit is formed by
2
combining a set of typical internal activities related to the contingency possible in this digital age (Yuce et al., 2019). The information can be
that affects the group performance. Based on the previous study by displayed and become high quality if proven relevant and valuable for
Murthy and Kerr (2003); Owens and Khazanchi (2018), the TTF decision-making tasks (Haag & Cummings, 2009; Kourdi, 2015; Kyer
approach led by groups has been used for various collaborative or joint emeh et al., 2022). The product of information with characteristics,
information technology efforts to improve group activities. attributes, or quality makes it more valuable if it fulfills the requirement
Applying TTF could increase the individual performance benefits of high-quality information (Al-Dalabih, 2018; Jawabreh & Alrabei,
from information technology, as shown by the significance of the fit 2012; O’Brien & Marakas, 2010). In accordance with this, Al-Okaily
between technologies and users’ tasks. TTF, broken down into more et al. (2020); Stair and Reynolds (2010) state that qualified information
specific components, could be the foundation for a potential diagnostic should be accurate, reliable, up-to-date, complete, and properly
tool to determine whether a business’s information systems and services formatted. For example, AIS generates financial reports based on data
are fulfilling user needs (Goodhue & Thompson, 1995). According to used by various stakeholders in decision-making (Susanto, 2015). In
TTF, a better fit is rooted in technology, emphasizing performance, ternal and external users benefit from collecting and examining previous
which includes task characteristics, information technology, and users financial data. According to Cardinaels and van Veen-Dirks (2010);
as a descriptive variable related to information system performance and Salehi and Arianpoor (2021), organizations should consider financial
implementation. It is aligning work requirements, individual abilities, and non-financial factors when making decisions.
and technological functionality (Elçi & Abubakar, 2021). TTF could be DeLone and McLean’s information system (IS) model serves as a
created using a Computerized Accounting Information System (CAIS) framework for information system research (DeLone and McLean,
and task characteristics. 2003). An accounting information system (AIS) is a technical device that
Furthermore, the relationship between information technology, connects the information system to economic functions or organiza
performance, and the organizational process is a fascinating topic for the tional finance (Hosain, 2019). AIS is used to save data and serves a
researcher to examine related to TTF (Awad, 2020). More recent forms greater purpose of gathering primary data and transforming it into
of information technology enable employees to remain connected to valuable information for managers’ decisions or policy-making (Salehi
their organization while participating in jobs considered necessary for & Arianpoor, 2021). DeLone and McLean (1992) proposed six categories
the business’s sustainability (Malhotra & Majchrzak, 2005; Shuhidan, for measuring the success of information systems: system quality, in
2020). Regarding the information system, several characteristics related formation quality, usage, user satisfaction, individual impact, and
to TTF are found relevant, such as by Oliveira (2016) and Rahi et al. organizational impact. The factors influencing the determinant should
(2021), as well as several types of information technology in previous positively influence the performance (Huy & Phuc, 2020a; Shuhidan,
research (Cheng, 2018a; Liu et al., 2011; Staples & Seddon, 2004a; Wu & 2020). Previous studies have also predicted that the characteristics of
Chen, 2016). The TTF theory has been used in various educational AIS can improve TTF (Shuhidan, 2020; Tam & Oliveira, 2016a).
studies (Alamri et al., 2020; El-Said, 2015; McGill & Klobas, 2009; In the context of developing countries, understanding the acceptance
Shuhidan, 2020), and a study related to banking (Oliveira & Tam, 2016), of information system technologies has been recognized to be complex
a range of studies related to construction and financial service industries and critical. Factors such as system quality, social influence, perfor
(El Said, 2015), ERP working in companies by Cheng (2018a), com mance expectancy, effort expectancy, facilitating conditions, perceived
mercial users of Internet banking across Pakistan by Rahi et al. (2021), ease of use, perceived usefulness, instructor quality, information quality,
and public sector organizations of Saudi Arabia by Awad (2020). and learning value have constrained the widespread adoption and
acceptance (Kim & Park, 2017; Yakubu et al., 2020).
Computerized accounting information system As a result, the prior research suggests that the information, system,
Computerized Accounting Information System (CAIS) utilizes AIS to and service quality of Computerized Accounting Information System
record the company’s financial transactions. CAIS was created to in (CAIS) are positively related to TTF. Thus, it generates the following
crease the company’s capacity to achieve its business objectives and hypotheses:
strategy, specifically, the speed with which accounting information is
Hypothesis 1a. Information quality of CAIS and TTF have a significant
processed, the timeliness required, the quick data analysis, the accuracy
positive relationship.
of financial reporting, and the effective and efficient processing of ac
counting information. AIS utilizes a computer software system to pro
Hypothesis 1b. System quality of CAIS and TTF have a significant
vide the functions of an accounting information system designed to
facilitate decision-making.
An Accounting Information System (AIS) is important to ensure
Hypothesis 1c. Service quality of CAIS and TTF have a significant
performance and achieve organizational goals (Alnajjar, 2017). A
company’s level of information technology, organizational culture, and
strategic information technology design all impact the company’s AIS. A
Task characteristic
business’s accounting information system must perform several tasks,
Tasks can be interpreted as individual activities or tasks to change
including gathering information about the activities and transactions,
inputs to outputs. The characteristics assigned to tasks can be correlated
designing, processing, and converting data into information in the ac
to tasks the end user expects to conduct using information technology
counting information system that becomes the basis for decision-making
(Goodhue and Thompson, 1995). Tasks are also defined as determinants
related to planning, application, management activities and mandatory
related to the work activities that support an organization, even often
controls to keep the business. Thus, the way that businesses funda
supported by information systems. Task characteristics with task
mentally use accounting information (Kouser et al., 2011). AIS is a
compatibility, difficulty, interdependence, significance, variability and
subsystem group that connects or is related to one another and is inte
specificity can contribute to information system success (Petter et al.,
grated to achieve organizational goals (Almbaidin, 2014). AIS is a
2013). Task difficulty, or task analyzability, describes an individual’s
collection of individual and financial data used to provide a financial
ability to respond, increasing task-related problems (Brown &
report for stakeholders that can be integrated with a management con
Paz-Aparicio, 2021). Previous research explains that task characteristics
trol system (El-Dalabeeh & Alshbiel, 2012). Adopting AIS to develop the
significantly predict TTF (Awad, 2020; Rahi et al., 2021). Furthermore,
company’s long-term plan is a highly beneficial aspect (Fitriyani, 2019).
task characteristics will likely improve TTF (El Said, 2015; Staples &
Information quality is determined by the output processed using IS
Seddon, 2004b; Tam & Oliveira, 2016a).
based on its relevancy and clarity in building knowledge (Gorla et al.,
According to the above argument, task variability and task
2010; Yuce et al., 2019). It is essential to reach information as quickly as
3
analyzability are expected to have a positive relationship with TTF. satisfaction. Another study conducted by Siyanbola (2012) found that
Thus, the hypotheses can be formulated as follows: successful accounting information usage requires the use of AIS to tackle
difficulties related to an organization’s technology.
Hypothesis 2a. Task variability and TTF have a significant positive
Therefore, based on the above explanation, TTF is expected to
relationship.
positively impact Sustainable Performance in microfinance. The hy
pothesis can be provided as follows:
Hypothesis 2b. Task analyzability and TTF have a significant positive
relationship. Hypothesis 3. TTF and Sustainable Performance in Microfinance have
a significant positive relationship.
Sustainable performance in microfinance

Perceived usefulness
The concept of Sustainable Performance is one of the critical vari
ables in sustainable economic development. The first concept of sus Perceived usefulness is an individual’s belief that extends beyond the
tainable development emerged in the 1970s and was properly described benefits of utilizing specific approaches that could improve their per
in Brundtland’s 1987 study. As a result, sustainable development is formance. Perceived usefulness could influence people’s behavior or
defined as meeting current demand while minimizing the impact on attitude toward information system usage (Davis, 1989; Ernawati
future potential demand. According to Adetunji et al. (2003); Huy and ningsih & Kepramareni, 2019). Perceived usefulness can be assessed by
Phuc (2020a), sustainability can also be defined as "an integrated system examining the perceived relevance, which relates to consistency,
of environment, social, and economy to increase the quality of life in the thereby increasing the likelihood of obtaining pertinent knowledge for
capacity of supporting, regenerating, and assimilating our planet." decision-making tasks.
Moreover, the perspective of sustainability, the triple bottom line, shows Perceived usefulness pertains to the system’s ability to provide ac
that an organization should balance its operation’s profit-oriented and curate, timely, relevant, reliable, and valid information for the user. It
relevant social-environmental purposes. The main point is that an or enhances productivity and performance results when these criteria align
ganization is not only a financial-economic unit but also a unit respon with the user’s expectations. The TTF construct, encompassing infor
sible for simultaneously producing benefits to the social and ecological mation and system quality, is closely connected to perceived usefulness.
environment. Thus, improving information and system quality, as indicated by Per
According to Huy & Phuc (2020b), sustainable performance in the mana and Setianto (2017), enhances the overall effectiveness of the
organization emphasizes the use of sustainable energy resources that are system. Therefore, based on the above explanation, TTF will positively
efficient and cleaner. In contrast, economic performance is primarily impact the perceived usefulness, and its usage will positively impact
concerned with economic-based development that is environmentally Sustainable Performance in Microfinance. The hypotheses are as
friendly and improves quality of life. Social performance is related to an follows:
organization’s success in increasing quality of life and maintenance by
Hypothesis 4. TTF and Perceived Usefulness have a significant posi
releasing the environmental aspect (Yusuf et al., 2013). Rebai et al.
tive relationship.
(2016) state that the sustainability of a financial institution can be
measured by identifying the regulator, civil society, customer,
Hypothesis 5. Perceived Usefulness and Sustainable Performance in
employee, manager, and shareholder.
Microfinance have a significant positive relationship.
Goodhue and Thompson (1995) explored the relationship between
TTF and the influence of information system standard performance and The hypotheses from the preceding notion are defined in the model
established a connection between the two. Most TTF-based research depicted in Fig. 1.
focuses on individual information systems and evaluating a specific TTF
using a variety of factors. Although several components of TTF mea Methods
surement and information systems have been effectively investigated in
previous studies, a consistent result related to both constructions is Data collection and sample characteristics
determined. For example, Oliveira and Tam (2016) provided strong
evidence of the association between performance and cognitive appro This study used a quantitative survey approach by distributing a
priateness based on their empirical study. Cheng (2018a), Dishaw and questionnaire with a faculty approval letter sent electronically through
Strong (1998), Shuhidan (2020) investigated TTF with coordination and Google Forms. The population of this study was 455 microfinance
production appropriateness. Individually, stronger coordination and managers from 91 Indonesian microfinance accredited by the Indone
higher production appropriateness are proven by researchers to be sian Association of Microfinance (PBMTI). Based on the total popula
connected to higher gadget utilization. Furthermore, Rahi et al. (2021); tion, the required sample was 210, as stated by Krejcie and Morgan
Staples and Seddon (2004a) discovered considerable evidence that TTF (1970). After collecting the data, 274 questionnaires were returned, and
is useful and helps in improving task performance. The current study by 226 of those questionnaires were eligible to be analyzed, but finally,
Alamri et al. (2020) discovered that TTF is positively related to expected only 190 questionnaires were analyzed due to normality univariate is
performance. sues. Therefore, the response rate for this research was 49.67 %. These
Another study by Huy and Phuc (2020) examined AIS-specific numbers fulfilled the minimum sample size requirement for data anal
orientation in public sectors. The researcher found a positive relation ysis. Hoyle (1995) believed that a sample size requirement was around
ship between a company’s Sustainable Performance and AIS orientation. 100–200 to obtain confidence in the goodness of fit test for SEM.
A study by Sivrikaya et al. (2012) investigated the suitability of infor The target samples in this research consist of (a) Supervisory Board,
mation technology, which is the suitability between organizational and (b) Board of Committees, (c) Manager, (d) Head of Operations/Finance,
information technology infrastructures in microfinance. Their finding and (e) Head of Marketing, which is responsible for decision-making in
supports the hypothesis that the suitability of information technology microfinance as research respondents. Most respondents were managers
positively influences the accomplishment of information technology. (39.4 %), and the least was the head of the marketing department (5.3
Mukred and Yusof (2018) found that low information quality affects the %). Samples with > 9 years working periods are the most (67.4 %). The
decision-making process and strategic objectives, which are difficult to size of microfinance, seen from the number of employees, indicated that
achieve. Leclercq (2007); Shuhidan (2020) discovered that the suit more than half of microfinance (53.2 %) was in the medium category,
ability of the user demand and information system influences user almost half in the small category (39.5 %), and only 7.4 % categorized in
4
Computerized
Accounting
Information System
Characteristics
Information Quality
(IQ) of CAIS
System Quality Perceived

(SysQ) of CAIS Usefulness
H1a H4 H5
(PU)
Service Quality H1b

(SerQ) of CAIS Sustainability
H1c Task H3
Technology Performance in
Fit (TTF) Microfinance
Task Characteristics H2a (SPM)
Task Variability
(TV) H2b
Task Analyzability
(TA)
Fig. 1. Conceptual model

Source: Developed for this Study.
the large. Meanwhile, the size of Microfinance, seen from the number of researchers employ estimation techniques to assess the skewness and
members, indicated that most of the microfinance (63.7 %) had > 5000 kurtosis of the available data. The maximum likelihood (ML) approxi
members. Based on the periods of CAIS usage, it was found that as many mation technique is specifically applied to derive parameter estimates
as 74.7 % of Microfinance had used CAIS for 11 years or more, and only under the assumption of normality (Kumar, 2015). Consequently, 36
3.2 % had used it for ≤ 5 years. The IT facilities that were most used by records were excluded based on this criterion. Following the normality
Microfinance were ERP (Enterprise Resource Planning) Software (76.3 test assumption, four items/indicators were eliminated due to their
%), and only 2.1 % used CBS (Core BMT System). The microfinance and persistent abnormality, even after excluding outlier records.
respondents’ characteristics can be seen in Table 1. The data analysis assumed that there was no correlation among in
The perceived usefulness variable helps conceptualize the influence dependent variables. The incorrect assumption resulted in multi
of TTF on Sustainable Performance in Microfinance. The perceived collinearity (where two or more independent variables were
usefulness measurement refers to Shuhidan (2020)’s research. Mean significantly correlated). For this reason, at least one independent var
while, the Sustainable Performance in microfinance is measured ac iable had to be removed from the equation. Identification of multi
cording to the previous research by Huy and Phuc (2020); Wibowo collinearity showed no variable with a correlation “r” value exceeding
(2014) includes business, social, and environmental perspectives. the cut-off value of 0.90, so it was suggested that there was no multi
While the measures were derived from various prior studies and collinearity issue (Grewal et al., 2004; Steenkamp & Maydeu-Olivares,
modified to align with this conceptual research, we undertook a pilot 2022).
study to assess the questions’ validity and the collected data’s potential The survey questionnaire was administered in Indonesia and tar
reliability, aiming to establish content validity (Higson & Kassem, geted accredited microfinances, specifically chosen due to their utili
2016). Moreover, the pilot study afforded the researcher a comprehen zation of CAIS in decision-making processes. The construct items in this
sive understanding of questionnaires, respondents, and the actual test study are assessed using a 7-point Likert scale. The Likert scale assesses
administration process (Fraser et al., 2018; Mohamed et al., 2009). For respondents’ preferences for answering each question, ranging from 1
this investigation, 40 preliminary questionnaires were distributed to for "Strongly Disagree" to 7 for "Strongly Agree." The operational defi
respondents associated with 40 microfinances in Central Java to estab nition of the variables is presented in Table 2.
lish content validity.
Common method variance & common method bias
In controlling the common method bias, two main approaches can be
Data analysis and methodological issues used (Tehseen et al., 2017). The first approach is using a procedural
solution to design a research procedure carefully. Meanwhile, the sec
Initially, 226 records were filled, but after conducting a normality ond method utilizes a statistical approach to mitigate the effects of
test, only 190 were deemed suitable for this study. The normal distri common method bias following data collection. Procedural mainte
bution of observations is the fundamental and crucial assumption before nance is recommended for previous data collection, whereas statistic
constructing the model and evaluating its fit indices. Utilizing a recovery is typically used after gathering or analyzing prior data. In this
continuous, multivariate, average population for the observations is study, both approaches are adopted.
imperative, even though data normality is infrequent. To address this,
5
Table 1 Table 2
Microfinance and respondents’ characteristics. Operational Definition of the Variables.
Characteristics of Absolute Relative Cumulative Constructs Dimensions & Attributes Refs.
Microfinance and Frequencies Frequencies Frequencies
Computerized Information Quality of CAIS Ali and Money (2005);
Respondent
Accounting • Accuracy Nelson et al. (2005); Tam
The Number of Employees Information • Format and Oliveira (2016);
Small (10–49 people) 75 39.5 39.5 System • Completeness Shuhidan (2020)
Medium (50–249 101 53.2 92.6 • Currency
people) System Quality of CAIS
Large (≥ 250 people) 14 7.4 100.0 • Flexibility
The Number of Members • Accessibility
< 1000 9 4.7 4.7 • Response Time
1000 – 5000 60 31.6 36.3 • Easiness in usage
> 5000 121 63.7 100.0 • Integration
Period of CAIS Usage • Reliability
≤ 4 years 6 3.2 3.2 Service Quality of CAIS
5 – 10 years 36 18.9 22.1 • Responsiveness
11 – 15 years 51 26.8 48.9 • Assurance
16 – 20 years 51 26.8 75.8 • Empathy
> 20 years 46 24.2 100.0 Task Characteristics Task Variability Daft and Macintosh
IT Facilities • Variety in the events that (1981); Chang et al.
CBCA 16 8.4 8.4 cause the work (2003); Shuhidan (2020)
CBS 4 2.1 10.5 • Describe the work as routine
Intranet 25 13.2 23.7 • Work decisions dissimilar
ERP 145 76.3 100.0 from one day to the next
Respondent’s Position • Take a lot of experience and
Supervisor board 12 5.3 5.3 training to know what to do
Board of Committee 33 14.6 19.9 when a problem arises
Manager 89 39.4 59.3 • Tasks require an extensive
Head of operations 52 23 82.3 and demanding search for
finance solution
Head of marketing 12 5.3 87.6 Task Analyzability
Others (Internal 28 12.4 100.0 • Normal work activities are
Control, Accounting, IT, guided by standard
Financing) procedures, directives, rules,
Work periods etc.
< 3 years 7 3.7 3.7 • Know a lot of procedures and
3–5 years 21 11.1 14.7 standard practices to do the
6–9 years 34 17.9 32.6 work well
> 9 years 128 67.4 100.0 • Understandable sequence of
steps that can be followed in
carrying out the work
Results • People rely on established
procedures and practices
• Established materials
Examining the results of the measurement models (manuals, standards, technical
and procedural) cover the
Evaluation of measurement models conducted by reliability test or work
internal construct consistency with Cronbach Alpha. The Cronbach Task Technology Fit • The fit among task Lin and Huang (2008);
(TTF) characteristics, Computerized Zhou et al. (2010);
Alpha value of each construct ranges from 0.757 to 0.964 (Table 12),
Accounting Information Oliveira and Tam (2016)
and all are higher than the rule of thumb 0.7 or more score recom System requirements and
mended by Bougie and Sekaran (2020). Therefore, all the constructs in function
this study are reliable and construct consistency because the random • The fit of the Computerized
error could be avoided. The construct validity is measured by the Ei Accounting Information
System function to complete
genvalues of more than 1.0 (Watkins, 2018) and the factor loading of at the task
least 0.30 (Tavakol & Wetzel, 2020). The validity construct could be • The fit of the Computerized
evaluated after measuring the feasibility dimension with the Accounting Information
Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO MSA). KMO System function to manage the
account and data in real-time
varied from 0.668 to 0.935, which is higher than the 0.50 cut-off (the
• In general, the fit of the
recommended score), and all of Bartlett’s tests are significant, showing Computerized Accounting
that the score indicated sampling adequacy to conduct an exploratory Information System function is
factor analysis (EFA) (Watkins, 2018). The validity construct of each enough to fulfill the
variable is shown as Tables 3 to 10. requirement.
Perceived Usefulness • The degree to which a person Davis (1989); DeLone &
EFA helped determine the structural factor based on how the re believes that using a particular McLean (2003b);
spondents answered the questionnaires (Baldner & McGinley, 2014; system would enhance his or Shuhidan (2020)
Decoster, 1998; Maurischat, 2006). The factor analysis was conducted to her job performance
see whether the items or indicators used in the research instrument had Sustainable Business Perspective Davis (1989); Shuhidan
Performance in • Organizational Structure (2020); Huy & Phuc
been appropriate to represent the aspect or dimension that should be
Microfinance • Management (2020); Wibowo (2014)
measured. The factor analysis was also conducted to determine whether • Business Ratio
the aspects/dimensions were correlated or independent. All the con Social Perspective
structs consist of items with a factor loading ≥ 0.3 and an Eigenvalue of • Accumulating Acquisition of
more than 1.0, as recommended by Tavakol and Wetzel (2020); Watkins Social Fund
(2018). Convergent validity was then assessed using the significance of (continued on next page)
6
Table 2 (continued ) Table 4

Constructs Dimensions & Attributes Refs.
Factor loading for system quality of CAIS (SysQ).
No. Items Items Factor
• Standard Distribution of
Coding Loadings
Social Fund
• Standard Service Area 1 Flexibility Flex
• Standard Numbers of a CAIS can be adapted to meet a variety of needs Flex1 0.667
Recipients Transformation to b CAIS can flexibly adjust to new demands or Flex2 0.758
Fundraiser conditions
Environmental Perspective c CAIS is versatile in addressing needs as they Flex3 0.749
• Employees work in a healthy arise
and safe environment 2 Easiness of Usage Eas
• Employees’ satisfaction and d CAIS is easy to use Eas1 0.809
inclusion e CAIS is easy to learn Eas2 0.781
• Employees are facilitated to f CAIS is user-friendly Eas3 0.772
attain education and skill g Interacting with CAIS does not require much Eas4 0.725
development mental effort
h It is easy to get CAIS to do what I want to do Eas5 0.720
3 Accessibility Access
i CAIS allows information to be readily Access1 0.858
Table 3 accessible to me
Factor loading for information quality of CAIS (IQ). j CAIS makes information very accessible Access2 0.820
k CAIS makes information easy to access Access3 0.838
4 Response Time Rest
Coding Loadings
l It takes too long for CAIS to respond to my Rest1 0.542
1 Accuracy Accur request
a CAIS produces correct information Accur1 0.773 m CAIS provides information in a timely fashion Rest2 0.819
b There are a few errors in the information I Accur2 0.449 n CAIS returns answers to my requests quickly Rest3 0.816
obtain from CAIS 5 Reliability Rel
c The information provided by CAIS is accurate Accur3 0.818 o CAIS operates reliably Rel1 0.848
d CAIS produces information that can be traced to Accur4 0.851 p CAIS performs reliably Rel2 0.851
the transaction receipt and verified q The operation of CAIS is dependable Rel3 0.866
2 Format Form 6 Integration Int
e The information provided by CAIS is well- Form1 0.809 r CAIS effectively integrates data from different Int1 0.735
formatted areas of microfinance
f The information provided by CAIS is well laid Form2 0.862 s CAIS pulls together information that used to Int2 0.700
out come from different places in microfinance
g The information provided by CAIS is presented Form3 0.816 t CAIS effectively combines data from different Int3 0.638
on the screen clearly areas of microfinance
3 Completeness Comp Eigenvalue 11.653
h CAIS provides me with a complete set of Comp1 0.826 Variance (%) 58.264
information
i CAIS provides comprehensive information Comp2 0.855
j CAIS provides me with all the information I Comp3 0.783
need Table 5
4 Currency Curr Factor loading for service quality of CAIS (ServQ).
k CAIS provides me with the most recent Curr1 0.840
information
Coding Loadings
l CAIS produces the most current information Curr2 0.882
m The information from CAIS is always up to date Curr3 0.833 1 Responsiveness Resp
Eigenvalue 8.462 a The responsible service personnel are always Resp1 0.835
Variance (%) 65.094 highly willing to help whenever I need support
with CAIS
b The responsible service personnel provide Resp2 0.808
factor loading. Hair et al. (1995); Maskey et al. (2018) said that all items personal attention when I experience problem
of factor loadings were approximately 0.4 or higher. with CAIS
c The responsible service personnel provide Resp3 0.879
The succeeding measurement model is Confirmatory Factor Analysis
services related to CAIS at the promised time
(CFA) with Maximum Likelihood Estimation (MLE). CFA proved d The responsible service personnel have Resp4 0.877
incredibly useful in validating the scale’s capacity to measure specific sufficient knowledge to answer my question
constructs and identifying the single-factor validity model that best fits concerning CAIS
2 Assurance Assu
the data (Butt et al., 2021; Cooper, 1983). The items with a factor
e To help my task in Microfinance, CAIS makes Assu1 0.842
loading of 0.40 and higher were retained. All items indicated a corre the user feel safe with the transaction
lation of less than one, and there was no negative error variance. f To help my task in Microfinance, service Assu2 0.889
Churchill (1979) said that measures are assumptions, and the evidence personnel of CAIS are consistently polite with
supporting their “goodness” is based on their reliability or validity users
g Service personnel of CAIS have the knowledge Assu3 0.870
index. The internal construct consistency also fulfilled the requirement
to do their job
proven by the Cronbach Alpha more than 0.70 (Table 11). 3 Empathy Emp
Structural equation modeling recommended that each construct or h CAIS services give users individual attention Emp1 0.777
single-factor had met the requirement in which the goodness of fit index i CAIS services have convenient operating hours Emp2 0.892
j CAIS services have the users’ best interests at Emp3 0.848
(GFI) score was higher than the proposed score (≥ 0.90). The other
heart
scores, such as incremental fit index (IFI), Tucker-Lewis Coefficient Eigenvalue 7.264
(TLI), adjusted goodness of fit index (AGFI), and incremental fit com Variance (%) 72.644
parison to baseline measure (CFI), also more than cut-off that recom
mended (Table 12).
Each construct exhibited goodness-of-fit indices, including GFI ≥
7
Table 6 Table 10
Factor loading for task variability (TV). Factor loading for sustainability performance in microfinance.
No. Items Items Factor No. Items Items Factor
Coding Loadings Coding Loadings
a There are various tasks in microfinance TV1 0.835 1 Business Perspective BP

b The job description in microfinance is routine TV2 0.808 a The organizational structure of microfinance BP1 0.436
c Work decisions dissimilar from one day to the TV3 0.879 consists of a chairman, secretary, and treasurer
next who has the capacity and expertise in
d It takes a lot of experience and training to know TV4 0.877 jurisprudence and social transaction finance
what to do when a problem in microfinance b Microfinance has a document of vision, mission, BP2 0.471
arises and short-long term plans
e Tasks in microfinance require an extensive and TV5 0.842 c Microfinance has fundraising, Amil, finance and BP3 0.581
demanding search for a solution accounting, institutions, capital, assets, and
Eigenvalue 2.684 empowering management
Variance (%) 53.674 d Microfinance has Capital Adequacy Ratio (CAR) BP4 0.438
>10 %
e Microfinance has Non-Performing Financing BP5 0.534
(NPF) < 5 %
Table 7 f Microfinance reserves Uncollectible Accounts BP6 0.613
Factor loading for task analyzability (TA). based on collectability criteria (Current 10 %,
Substandard 50 %, Doubtful 75 %, and Bad 100
% of the total financing to members)
Coding Loadings
g Microfinance has a Return on Assets (ROA) >1.5 BP7 0.694
a Work activities in microfinance are guided by a TA1 0.835 %
standard procedure, directive, regulation, etc. h Microfinance has a Return on Equity (ROE) >15 BP8 0.611
b The procedures and standard practices to TA2 0.808 %
conduct the work in microfinance are well- i Microfinance has a Financing Ratio toward BP9 0.578
known member savings / Financing to Debt Ratio >85
c The sequence of work steps in microfinance is TA3 0.879 %
understandable j Microfinance has Operating Costs <85 % of BP10 0.638
d The established procedures and practices are the TA4 0.877 Operating Income (BOPO)
most important thing in microfinance 2 Social Perspective SP
e There are documents about instructions, TA5 0.842 a Microfinance has a total annual gathering of SP1 0.446
standards, directives, statutes, technical books, social funds > IDR.250.000.000 (USD
professional books, and the like explaining the 15.850,00)
work that should be done in microfinance b The distribution amount of social funds in SP2 0.481
Eigenvalue 3.606 microfinance is >90 % of profit per year
Variance (%) 72.117 c Microfinance succeeds in increasing the number SP3 0.625
of recipients from >3 fundraisers per year.
3 Environmental Perspective EP
a Microfinance provides a facility that ensures the EP1 0.674
Table 8 health and safety of committee, employees, and
Factor loading for task technology fit (TTF). members
b Microfinance increases the loyalty of committee, EP2 0.681
No. Items Items Factor employees, and members
Coding Loadings c Microfinance facilitates the achievement of EP3 0.686
a CAIS functions are enough to help complete TTF1 0.908 education and skill development for
tasks in microfinance committees, employees, and members
b CAIS functions are appropriate to help complete TTF2 0.951 Eigenvalue 5.647
tasks in microfinance Variance (%) 35.293
c CAIS functions provide real-time information TTF3 0.892
requirements in microfinance
d Overall, CAIS functions have fulfilled all work TTF4 0.895
activity requirements in microfinance Table 11
Eigenvalue 3.324 Internal constructs consistency.
Variance (%) 83.108 Constructs Cronbach Alpha
Sustainability performance in 0.858

microfinance 0.938
Table 9 Information quality of CAIS 0.947
Factor loading for perceived usefulness (PU). System quality of CAIS 0.957
Service quality of CAIS 0.757
No. Items Items Factor Task variability 0.901
Coding Loadings Task analyzability 0.929
a Using CAIS enhances job effectiveness in PU1 0.848 Task technology fit Perceived usefulness 0.945
microfinance
b Using CAIS makes microfinance jobs easier PU2 0.907
c Using CAIS enables job accomplishment in PU3 0.899 0.9, IFI ≥ 0.95, TLI, AGFI, and CFI were close to 1, indicating a well-
microfinance more quickly fitting model with reliable and valid measurements. The GFI > 0.90
d Using CAIS increases productivity in PU4 0.893 and IFI > 0.95 showed that each construct model was acceptable, and
microfinance
e Using CAIS improves individual and PU5 0.910
the TLI, AGFI, and CFI closed to 1 meaning that each construct models
organizational performance in microfinance had very good fit.
f Overall, CAIS is useful for the job in PU6 0.855 Moreover, the application of SEM necessitates accurate equation
microfinance identification. In this case, identification refers to having at least one
Eigenvalue 4.708
unique solution for each parameter predicted in the SEM model (Yusoff
Variance (%) 78.466
& Janor, 2014). Typically, SEM is employed with over-identified
8
Table 12 Table 13
Model fit statistics: single factor. Goodness-of-fit measures of computerized accounting information systems: an
Constructs GFI ≥ IFI ≥ TLI (Close AGFI (Close CFI (Close
application of TTF model for microfinance.
0.90 0.95 to 1) to 1) to 1) Goodness of fit Cut off Approximate boundary as a good fit of
measure Computerized Accounting Information
IQ 0.952 0.991 0.987 0.915 0.991
Systems: An Application of TTF Model for
SyQ 0.940 0.991 0.986 0.903 0.990
Microfinance
SrQ 0.967 0.994 0.988 0.913 0.994
TV 1.000 1.003 1.030 1.000 1.000 Chi square ratio p > .05 <0.001
TA 0.993 1.001 1.002 0.972 1.000 Relative chi < 3.00 1.871
TTF 0.999 1.002 1.007 0.993 1.000 square
PU 0.988 0.998 0.994 0.949 0.998 CFI Closer to 1.0 0.840
SPM 0.950 0.981 0.972 0.918 0.980 is better
TLI Closer to 1.0 0.830
Key: IQ: Information Quality, SyQ: System Quality, SrQ: Service Quality, TV:
is better
Task Variability, TA: Task Analyzability, TTF: Task Technology Fit, PU: IFI ≥ 0.95 0.842
Perceived Usefulness, SPM: Sustainability Performance of Microfinance, GFI: RMSEA < 0.08 0.068
Goodness of Fit Index, IFI: incremental fit index, TLI: Tucker-Lewis Index, AGFI:
Adjusted Goodness of Fit Index, CFI: Comparative of Fit Index.
Table 14
models, as indicated by a degree of freedom (df) greater than zero (df > Hypothesis testing summary.
0). This implies that the number of independent parameters estimated is
Ha Causal relationship B1 P2 Results3
fewer than the researcher’s variance and covariance models (Elangovan,
2017). This study calculates the df as 2269, confirming that the H1a IQ → TTF 0.100 NS Rejected
H1b SyQ → TTF 0.618 0.008 Accepted
computerized accounting information systems, task technology fit,
H1c SrQ → TTF − 0.081 NS Rejected
perceived usefulness and sustainable performance in the microfinance H2a TV → TTF − 0.046 NS Rejected
model are over-identified. Model identification can be determined using H2b TA → TTF 0.544 *** Accepted
the following formula. H3 TTF → SPM 0.391 *** Accepted
H4 TTF → PU 0.696 *** Accepted
H5 PU → SPM − 0.186 0.050 Rejected
Examining the results of the structural models
Ha: alternative hypotheses, NS: non-significant.
1
Covariance-based SEM (AMOS method) required a goodness of fit Regression coefficient,.
2
model, as shown in Table 13. Statistical significant of the test (α: 0.05, ***: <0.001),.
3
Results on Alternative Hypothesis Test,.
The results of this research indicate a good model fit (chi-square =
4245.93; p < .001). The χ2/DF (relative chi-square) value was 1.871,
which is below the threshold of 3.0, meeting the rule of thumb. The CFI affected the sustainability performance in microfinance and perceived
at 0.840 and TLI at 0.830 exceeded the acceptable level according to usefulness. Moreover, the influence of the system quality of CAIS on task
Bentler (1990), i.e., > 0.7, suggesting that the incremental fit of the technology fit was more significant than the influence on task analyz
model is satisfactory (Ibrahim & Khairuddin, 2022). Although the IFI ability. Additionally, the task technology fit effect on sustainability
value of 0.842 is slightly below 0.95, it is still considered marginally performance in microfinance was stronger than compared to the
acceptable for model feasibility. The RMSEA value of 0.068 is also perceived usefulness influence.
deemed quite good for model feasibility since it is ≤ 0.08 (Browne &
Cudeck, 1992). Consequently, the computerized accounting information Discussion
systems, task technology fit, perceived usefulness, and sustainable per
formance in the microfinance model are acceptable (Table 4). This paper empirically examined computerized accounting infor
The theoretical model in this study underwent testing through the mation system (CAIS) adoption by microfinance using TTF theory. The
covariance-based Structural Equation Model (SEM) using the AMOS related literature was reviewed, and a suitable theoretical model based
method. This technique prioritizes assessing the model fit and overall fit on TTF theory was proposed. Then, the model examined eight hypoth
of the variance-covariance matrix for comprehensive model testing. This eses using structural equation modelling (SEM-AMOS), four were
study tests eight hypotheses to find empirical evidence for the theoret accepted, and four were rejected.
ical model. The outcomes are detailed in Table 14 and visually repre In the context of CAIS, three hypotheses were examined. H1a, the
sented in Fig. 3, complemented by the corresponding R-square values. relationship between the information quality of CAIS and TTF was
Four of the eight hypotheses tested was rejected and accepted. The rejected (β= 0.100). Four items were used to measure the information
accepted hypotheses demonstrated that the system quality of CAIS and quality of CAIS, with thirteen questions divided into four questions for
task analyzability influence task technology fit. The task technology fit accuracy and three for format, completeness, and currency. H1b, the
relationship between the system quality of CAIS and TTF was accepted
(β= 0.618). Six items were used to measure the system quality of CAIS,
consisting of 20 questions divided into three questions for flexibility,
five questions for easiness of usage and three questions for accessibility,
response time, reliability, and integration. H1c, the relationship be
tween the service quality of CAIS and TTF was rejected (β=− 0.081).
Three items were used to measure the service quality of CAIS, consisting
of ten questions divided into four questions for responsiveness, three for
assurance and empathy. The items were acquired from Ali and Money
(2005), Ali et al. (2016), Nelson et al. (2005), Shuhidan (2020), and Tam
and Oliveira (2016a). As in most studies, the hypothesis findings prove
that CAIS adoption by microfinance significantly influences TTF. This
study filled the gap stated by Lutfi (2023) and Wang & Teo (2020) that
Fig. 2. Model identification (Yusoff & Janor, 2014). the system quality of CAIS has a positive influence on TTF.
9
In the context of task characteristics, two hypotheses were examined. the power to shape task that must fit within technology’s function
H2a, the relationship between task variability and TTF was negatively (Baskerville et al., 2020).
related (β=− 0.046). Five questions were used to measure task vari H3, the sustainability performance of microfinance was positively
ability. H2b, the relationship between task analyzability and TTF was influenced by task technology fit (β = 0.391). The R-squared value of
significant (β=0.544). Five questions were used to measure task 0.324 which estimated that 32.4 % of the variations in the sustainability
analyzability and four to measure task technology fit. The question items performance of microfinance could be accounted for by task technology
for task characteristics were acquired from Chang et al. (2003), Daft and fit and perceived usefulness (see Fig. 3). The sustainability performance
Macintosh (1981), and Shuhidan (2020). The question items for task of microfinance was assessed by three items with sixteen questions
technology fit were acquired from Lin and Huang (2008), Tam and divided into ten questions to measure a perspective of business, three for
Oliveira (2016b), and Zhou et al. (2010). As in most studies, the hy social and environmental perspectives from Huy & Phuc (2020b). The
pothesis findings prove that the positive relationship between task findings were consistent with Alyoussef (2021) that TTF has positive
analyzability and TTF will lead to better work efficiency and consistent influence on the sustainability performance and Erskine et al. (2019)
with the study by Sutanto et al. (2018). which revealed the positive relationship between TTF and
Based on the above explanation, the information and service quality decision-making performance. The findings provide evidence that TTF
of CAIS, as well as task variability did not contribute to predict the task influence comprehensive decision-making to impact sustainability
technology fit and solely explicable through the system quality of CAIS performance.
and task analyzability. The R-squared value of 0.787 which estimated H4, task technology fit exhibited significant ability to predict
that 78.7 % of the variations in task technology fit could be accounted perceived usefulness (β=0.696) and the R-squared value of 0.720 which
for by CAIS and task characteristics (see Fig. 3). This study revealed that indicated that 72.0 % of the variations in perceived usefulness could be
TTF needs to explore the interaction between System Quality of predicted by task technology fit (see Fig. 3). Six questions were acquired
Computerized Accounting Information System (CAIS) and task analyz from Davis (1989), DeLone & McLean (2003a), and Shuhidan (2020) to
ability (Muchenje & Seppänen, 2023). Digital technology exhibits measure perceived usefulness. The hypothesis findings prove that
unique characteristics, such as malleability and generativity, that perceived usefulness plays an essential role in decision-making to use
differentiate them from traditional information technology (IT) (Yoo technology, specifically CAIS and it was consistent with Edo et al. (2023)
et al., 2012). Building on the nature of digital technologies, this study and Yang et al. (2020). H5, the perceived usefulness did not impact the
pointed out that TTF has partially captured the nature of the relationship sustainability performance of microfinance (β=− 0.186). The findings
between tasks and technology. The extant focus of TTF is on how were consistent with the study by Krath et al. (2024) and contradicted
technology fits the task requirements. However, digital technology has the results of Abed (2020), Gupta et al. (2020), and Mishra et al. (2023).
Fig. 3. Complete SEM Analysis Result on Computerized Accounting Information Systems: An Application of Task Technology Fit Model for Microfinance
Key: NS = not significant, * = p<.05, *** = p<.001.
Source: Developed for this Study
10
Contributions to literature sustainability. The effectiveness of CAIS characteristics allowed micro

finance to support CAIS digitalization with the support of perceived
This study contributes to the literature in four major areas. The first usefulness by microfinance stakeholders.
contribution examines the influence of Computerized Accounting In
formation System (CAIS) on organizational changes, specifically the Practical implications
implementation of a digital reform strategy for microfinance from a Task
Technology Fit (TTF) perspective. It emphasizes that a high-quality CAIS This research contributes to the developing literature on sustainable
play a crucial role in supporting efficient resource utilization, service performance from TTF perspective by highlighting that system quality of
planning, and appropriate decision-making of microfinance managers CAIS and task analyzability are the most significant adoption driver of
and boards of committees that impact sustainability performance. The TTF, followed by TTF to perceived usefulness, and TTF has been found to
study suggests that a well-implemented CAIS can positively influence be the key drivers for sustainable performance.
various aspects of microfinance performance, including business, social, First, the results indicate that system quality is significant drivers of
and environmental performances. The emphasis is on how CAIS system TTF adoption by CAIS context. In the task characteristics context,
qualities operate as antecedent factors, positively influencing TTF and microfinance need to understand that task technology fit is useful to
supporting microfinance’s digital reform plan. business operation, helps in completing tasks more quickly, increases
Second, this study proposed a novel analytical technique that productivity, raises the microfinance income and cost efficiency.
conceptually contributes to the literature on CAIS, TTF, and organiza Furthermore, microfinance managers considered CAIS useful for their
tional sustainability. The second theoretical contribution of this study decision-making task, protect consumer privacy, secure electronic
was how the findings added to existing theories on CAIS and decision- transaction services are easily available and affordable for the sustain
making tasks using the TTF model. This study filled the gap of the pre ability performance.
vious study by Ahmad et al. (2014), Hosain (2019)), and Ismail et al. Second, it also considered perceived usefulness which was defined in
(2017) and went a step further by investigating the relationship between terms of knowledge quality as understandable, important, detailed,
TTF and microfinance sustainability performance. timely, and efficient, which includes both ease of use and usefulness in
The study’s findings demonstrated a TTF between CAIS and infor providing satisfaction to managers. Furthermore, these findings can be
mation required by managers, and the implementation will improve used by management to improve decision-making tasks required with
individual performance in the decision-making process connected to exposure and training in the use of CAIS in microfinance.
microfinance sustainability. In this study, TTF assessed the fit between Third, management should keep paying attention to task character
CAIS technology and the task characteristics required by the manager. istic in accommodating TTF because the result showed that task vari
The findings supported TTF’s positive influence in dynamic contexts of ability was positively related to TTF but non-significant. In addition,
organizational performance. Goodhue and Thompson (1995) and task analyzability was found supporting TTF. Task analyzability affected
several other TTF-based researchers explored organizational perfor the volume of information required to manage unexpected events and
mance as the criteria variable in their model. Therefore, this research overcome the ambiguity of circumstances. It showed that the digital
proved that the criteria variables of the TTF model supported organi reform strategy of microfinance was a long-term strategic planning
zational performance. The research findings were also in line with process involving critical analysis and requiring a great number of in
previous TTF validation studies conducted by Awad (2020), Cheng formation to manage unexpected events.
(2018b), and Rahi et al. (2021). Fourth, CAIS characteristic should also become the concern of
Furthermore, the research findings led to the TTF theory regarding microfinance’s supervisory board. The characteristic indicating more
the TTF antecedent in microfinance. The current study examined how concern as suggested by this study will help microfinance in applying
CAIS and task characteristics affect TTF in the microfinance sector. and maintaining their digital reform strategy. Ensuring the success of
Goodhue and Thompson (1995) discovered that standard system prop digital reform strategy is important for microfinance to actualize the
erties were the antecedents to the original TTF. Therefore, the argument vision, the scope of digitalized economic which plays great role in
that “… TTF when elaborated into more detailed components, could Indonesian Economic and Financial Industry through technology such as
become the basis for a strong diagnosis to evaluate whether the infor financial technology (fintech), internet of things (IoT), big data, e-
mation system in an organization fulfilled the management require commerce, artificial intelligence (AI), integrated system, and cloud fa
ment” is applicable especially in a specific technological characteristic cility. Digital reform strategy supported by quality CAIS will allow
as the TTF antecedents. microfinance to transform the institution through wise decision-making
Third, the microfinance sector was important to explore because it is in all aspects, especially related to sustainable performance for future
essential for economic growth. Microfinance is one of the fundamental development of institution. Then, it allowed microfinance to focus on
sectors for economic growth in the world. Without significant digital earning excellent human resources.
investment in microfinance operations, no financial institution could
achieve sustainable growth performance in the current digitalization Conclusion and recommendations
era. The sustainability of the microfinance sector will strengthen peo
ple’s perception of the importance of economics in the world. Fig. 4 above illustrates the revised model of Computerized Ac
Fourth, this study contributed significantly to developing the con counting Information Systems: An Application of Task Technology Fit
tingency theory by understanding the microfinance environment’s in for Microfinance. The revised model indicated system quality of CAIS
ternal and external contingency factors. According to the contingency and task analyzability of task characteristics remain significant to TTF.
theory, there is no more straightforward method to decide than The relationship between TTF to sustainability performance was also
considering internal and external factors. The factors associated with positive and significant, provide a new perspective on the importance of
information systems (CAIS and task characteristics) were the internal sustainability performance and perceived usefulness as factors influ
contingency and the concept of perceived usefulness as the external encing decision-making tasks in microfinance.
contingency. Therefore, this study provided a distinct depiction of Over the past few decades, the evolution of CAIS has shown that it is
contingency factors, allowing users to continue utilizing CAIS in critical in providing useful information for efficient decision-making.
microfinance for decision-making support and additional functionality The level of the globalization supplied microfinance with a chance to
offered by CAIS to assist users in determining the sustainability perfor use digital technology, especially CAIS dependency has increased
mance of microfinance. This study also highlighted the internal and significantly. Thus, using CAIS in microfinance requires competent
external factors allowing microfinance to respond to organizational managers for decision-making. The benefits provided by CAIS were
11
Fig. 4. Revised Model on Computerized Accounting Information Systems: An Application of Task Technology Fit Model for Microfinance
Key: * = p<.05, ** = p<.001.
Source: Developed for this Study
expected to be increased by microfinance managers to achieve the dig research period.

ital reform strategy under PBMTI. The microfinance authorities must
have substantial professional experience to adapt to rapid change in the CRediT authorship contribution statement
digital era. Additionally, managers must utilize technology to aid in
their work experience-related decision-making responsibilities. To stay Provita Wijayanti: Writing – review & editing, Writing – original
updated with technological changes, managers should get continual draft, Visualization, Validation, Supervision, Software, Resources,
training and education to improve their capacity to use technology Project administration, Methodology, Investigation, Funding acquisi
successfully for decision-making activities. tion, Formal analysis, Data curation, Conceptualization. Intan Salwani
This study demonstrated the benefits of TTF antecedents for Mohamed: Writing – review & editing, Writing – original draft, Visu
decision-making activities in microfinance. Using TTF as the theoretical alization, Validation, Supervision, Software, Resources, Project admin
foundation for the current research to measure the influence on Sus istration, Methodology, Investigation, Funding acquisition, Formal
tainability Performance, TTF findings were validated in the context of analysis, Data curation, Conceptualization. Dalila Daud: Writing – re
specific information systems and decision-making. This study has view & editing, Writing – original draft, Visualization, Validation, Su
several implications for information system research, microfinance pervision, Software, Resources, Project administration, Methodology,
management, and government. Like other studies, this study had several Investigation, Funding acquisition, Formal analysis, Data curation,
limitations that provided opportunities for future research. However, it Conceptualization.
increased the general understanding of the antecedent factors of TTF on
Sustainability Performance among managers and boards of committees
in Indonesian Microfinance. Declaration of competing interest
The authors declare that they have no known competing financial

Limitations and future research
interests or personal relationships that could have appeared to influence
the work reported in this paper.
This study has several limitations. First, this study focused on
accredited microfinance in Indonesia and potentially limiting the
generalizability of results outside of that sector so that future research References
could broaden the scope by including microfinance in other countries.
Abed, S. S. (2020). Social commerce adoption using TOE framework: An empirical
Second, it focused on the relationship between antecedent variables and investigation of Saudi Arabian SMEs. International Journal of Information
TTF but did not examine the relationship between each antecedent Management, 53(March), Article 102118. https://doi.org/10.1016/j.
variable in detail. Future research needs to more deeply research the ijinfomgt.2020.102118
Adetunji, I., Price, A., Fleming, P., & Kemp, P. (2003). Sustainability and the UK
relationship between each antecedent variable, for example, the rela construction industry—A review. In , 156. Proceedings of the institution of civil
tionship between information quality, system quality, and service engineers - engineering sustainability (pp. 185–199). https://doi.org/10.1680/
quality. Third, this study investigated the TTF relationship between ensu.2003.156.4.185
Ahmad, M. A. N., Smith, M., Ismail, Z., Djajadikerta, H., & Roni, M. S. M. M. (2014).
technology (CAIS) and organizational form (Task Characteristics); Computerised accounting information systems and firm performance: The mediating
therefore, future studies could include the interrelation of typical con role of transparency. In Proceedings of the Regional Conference on Science, Technology
tingency variables such as technology, environment, and organizational and Social Sciences (RCSTSS 2014). https://doi.org/10.1007/978-981-10-1458-1
Al-Dalabih, F. A. N. (2018). The impact of the use of accounting information systems on
form and apply TOE theory (Oduro et al., 2022). Fourth, this study was
the quality of financial data. International Business Research, 11(5), 143–158. https://
only conducted on microfinance accredited by PBMTI so that future doi.org/10.5539/ibr.v11n5p143
research can conduct comparative study on accredited and Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information
non-accredited microfinance. Finally, the cross-sectional analysis of this system effectiveness from an organizational perspective. Management Science Letters,
10(16), 3991–4000. https://doi.org/10.5267/j.msl.2020.7.010
study only captured data at some point when the questionnaire was Alamri, M. M., Almaiah, M. A., & Al-Rahmi, W. M. (2020). The role of compatibility and
filled out by the respondents and future research needs to extend the Task-Technology Fit (TTF): On Social Networking Applications (SNAs) usage as
12
sustainability in higher education. IEEE Access: Practical Innovations, Open Solutions, information system and support of top management to the performance of Udayana
8, 161668–161681. https://doi.org/10.1109/ACCESS.2020.3021944 university accounting information systems: Organizational commitments as
Ali, A. S. B., & Money, W. H. (2005). A study of project management system acceptance. moderate Vari. International Research Journal of Management, IT & Social Sciences, 7
In , 00. Proceedings of the annual Hawaii international conference on system sciences (p. (4), 65–79.
234). https://doi.org/10.1109/hicss.2005.53 Dishaw, M. T., & Strong, D. M. (1998). TTF and TAM models. Information and
Ali, B. J. A., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS) Management, 36, 9–21. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.
and organizational performance: Moderating effect of organizational culture. 460.5961&rep=rep1&type=pdf.
International Journal of Economics, Commerce and Management, 4(4), 138–158. Drazin, R., & de Ven, A. H. Van (1985). Alternative forms of fit in contingency theory.
Almbaidin, T. H. (2014). The effectiveness of accounting information system in Administrative Science Quarterly, 30(4), 514. https://doi.org/10.2307/2392695
Jordanian Banks: From the management perspective. International Bulletin of Business Edo, O. C., Ang, D., Etu, E. E., Tenebe, I., Edo, S., & Diekola, O. A. (2023). Why do
Administration, 14. healthcare workers adopt digital health technologies - a cross-sectional study
Alnajjar, M. I. M (2017). Impact of accounting information system on organizational integrating the TAM and UTAUT model in a developing economy. International
performance: A study of SMEs in the UAE. Global Review of Accounting and Finance, 8 Journal of Information Management Data Insights, 3(2), Article 100186. https://doi.
(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02 org/10.1016/j.jjimei.2023.100186
Alyoussef, I. Y. (2021). E-learning acceptance: The role of task–technology fit as El-Dalabeeh, A. R. K., & Al-Zeaud, H. (2012). Accounting information systems and their
sustainability in higher education. Sustainability (Switzerland), 13(11). https://doi. role in the measurement and cost thrifting in public shareholding industrial
org/10.3390/su13116450 companies in Jordan. International Journal of Business and Management, 7(12),
Awad, H. A. H. (2020). Investigating employee performance impact with integration of 97–106. https://doi.org/10.5539/ijbm.v7n12p97
task technology fit and technology acceptance model: The moderating role of self- El-Dalabeeh, A. R. K., & Alshbiel, S. O. (2012). The role of computerized accounting
efficacy. International Journal of Business Excellence, 21(2), 231–249. https://doi.org/ information system in reducing the cost of medical services at King Abdullah
10.1504/IJBEX.2020.107594 University Hospital. Interdisciplinary Journal of Contemporary Research in Business, 4
Baldner, C., & McGinley, J. J. (2014). Correlational and Exploratory Factor Analyses (6), 893–900.
(EFA) of commonly used empathy questionnaires: New insights. Motivation and El Said, G. R. (2015). Understanding knowledge management system antecedents of
Emotion, 38(5), 727–744. https://doi.org/10.1007/s11031-014-9417-2 performance impact: Extending the task-technology fit model with intention to share
Baskerville, R. L., Myers, M. D., & Yoo, Y. (2020). Digital first: The ontological reversal knowledge construct. Future Business Journal, 1–13. https://doi.org/10.1016/j.
and new challenges for information systems research. MIS Quarterly: Management fbj.2015.11.003
Information Systems, 44(2), 509–523. https://doi.org/10.25300/MISQ/2020/14418 Elçi, A., & Abubakar, A. M. (2021). The configurational effects of task-technology fit,
Benami, E., & Carter, M. R. (2021). Can digital technologies reshape rural microfinance? technology-induced engagement and motivation on learning performance during
Implications for savings, credit, & insurance. Applied Economic Perspectives and Covid-19 pandemic: An fsQCA approach. Education and Information Technologies, 26
Policy, 43(4), 1196–1220. https://doi.org/10.1002/aepp.13151 (6), 7259–7277. https://doi.org/10.1007/s10639-021-10580-6
Bentler, P. M. (1990). Comparitive fit indexes in structural models. Psychological Bulletin, Emeka-Nwokeji, N. A. (2012). Repositioning accounting information system through
107(2), 238–246. http://www.ncbi.nlm.nih.gov/pubmed/12152184. effective data quality management: A framework for reducing costs and improving
Bougie, R., & Sekaran, U. (2020). Research methods for business: A skill-building performance. Repositioning Accounting Information System Through Effective Data
approach. John wiley & sons, inc. (Eighth edi). John Wiley & Sons, Inc. Hoboken, NJ, Quality Management: A Framework For Reducing Costs And Improving Performance, 1
LK-https://worldcat.org/title/1111638960. (10), 86–94.
Brown, O., & Paz-Aparicio, C. (2021). Examining the moderating effects of work unit size Ernawatiningsih, N. P. L., & Kepramareni, P. (2019). Effectiveness of accounting
and task analyzability in the relation between leader’s communication style and information systems and the affecting factors. International Journal of Applied Business
leader-member exchange. Frontiers in Psychology, 12(June), 1–18. https://doi.org/ and International Management, 4(2), 33–40. https://doi.org/10.32535/ijabim.
10.3389/fpsyg.2021.619060 v4i2.564
Browne, M. W., & Cudeck, R. (1992). Alternative ways of assessing model fit. Sociological Erskine, M. A., Khojah, M., & McDaniel, A. E. (2019). Location selection using heat maps:
Methods & Research, 21(2), 230–258. https://doi.org/10.1177/ Relative advantage, task-technology fit, and decision-making performance.
0049124192021002005 Computers in Human Behavior, 101, 151–162. https://doi.org/10.1016/j.
Butt, S., Mahmood, A., Saleem, S., Rashid, T., & Ikram, A. (2021). Students’ performance chb.2019.07.014
in online learning environment: The role of task technology fit and actual usage of Fitriyani, F. Y. (2019). Concept of accounting information system and management
system during COVID-19. Frontiers in Psychology, 12(November), 1–17. https://doi. control system to improve company performance. Journal of Accounting and Strategic
org/10.3389/fpsyg.2021.759227 Finance, 2(1), 82–92. https://doi.org/10.33005/jasf.v2i1.37
Cardinaels, E., & van Veen-Dirks, P. M. G. (2010). Financial versus non-financial Fraser, J., Fahlman, D., Arscott, J., & Guillot, I. (2018). Pilot testing for feasibility in a
information: The impact of information organization and presentation in a Balanced study of student retention and attrition in online undergraduate programs.
Scorecard. Accounting, Organizations and Society, 35, 565–578. https://doi.org/ International Review of Research in Open and Distance Learning, 19(1), 260–278.
10.1016/j.aos.2010.05.003 https://doi.org/10.19173/irrodl.v19i1.3326
Chang, R. D., Chang, Y. W., & Paper, D. (2003). The effect of task uncertainty, Goodhue, D. L., & Thompson, R. L. (1995). Task-technology fit and individual
decentralization and AIS characteristics on the performance of AIS: An empirical performance. MIS Quarterly, 19(2), 213–236.
case in Taiwan. Information and Management, 40(7), 691–703. https://doi.org/ Gorgan, V. (2015). Requirement analysis for a higher education decision support system.
10.1016/S0378-7206(02)00097-6 Evidence from a Romanian University. Procedia - Social and Behavioral Sciences, 197
Cheng, Y. M. (2018a). A hybrid model for exploring the antecedents of cloud ERP (July 2015), 450–455. https://doi.org/10.1016/j.sbspro.2015.07.165
continuance: Roles of quality determinants and task-technology fit. International Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality,
Journal of Web Information Systems. https://doi.org/10.1108/IJWIS-07-2018-0056 information quality, and service quality. Journal of Strategic Information Systems, 19
Cheng, Y. M. (2018b). A hybrid model for exploring the antecedents of cloud ERP (3), 207–228. https://doi.org/10.1016/j.jsis.2010.05.001
continuance: Roles of quality determinants and task-technology fit. International Grewal, R., Cote, J. A., & Baumgartner, H. (2004). Multicollinearity and measurement
Journal of Web Information Systems. https://doi.org/10.1108/IJWIS-07-2018-0056 error in structural equation models: Implications for theory testing. Marketing
Churchill, G. A. J. (1979). A paradigm for developing better measures of marketing Science, 23(4). https://doi.org/10.1287/mksc.1040.0070
constructs. Journal of Marketing Research, 16(1), 64–73. Gupta, A., Yousaf, A., & Mishra, A. (2020). How pre-adoption expectancies shape post-
Cooper, J. C. B. (1983). Factor analysis: An overview. The American Statistician, 37(2), adoption continuance intentions: An extended expectation-confirmation model.
141. https://doi.org/10.2307/2685875 International Journal of Information Management, 52(April 2019), Article 102094.
Cull, R., & Morduch, J. (2017). Microfinance and economic development. Handbook of https://doi.org/10.1016/j.ijinfomgt.2020.102094
Finance and Development. https://doi.org/10.4337/9781785360510.00030. Issue Haag, S., & Cummings, M. (2009). Management information systems for the information
November. age eighth (8th). (8th Editio).
Daft, R. L., & Macintosh, N. B. (1981). A tentative exploration into the amount and Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1995). Multivariate data
equivocality of information processing in organizational work units. Administrative analysis. Prentice-Hall, Inc, 4th Ed.With Readings.
Science Quarterly, 26(2), 207. https://doi.org/10.2307/2392469 Her, Y. W., Shin, H., & Pae, S. (2018). A multigroup SEM analysis of moderating role of
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of task uncertainty on budgetary participation-performance relationship: Evidence
information technology. MIS Quarterly: Management Information Systems, 13(3), from Korea. Asia Pacific Management Review, 24(2), 1–14. https://doi.org/10.1016/j.
319–339. https://doi.org/10.2307/249008 apmrv.2018.02.001
Decoster, J. (1998). Overview of factor analysis. In Practice, 37(2), 141. https://doi.org/ Higson, A., & Kassem, R. (2016). Accounting research: Relevance lost. Financial
10.2307/2685875 Reporting, 1, 59–76. https://doi.org/10.3280/fr2016-001004
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the Hosain, M. S. (2019). The impact of accounting information system on organizational
dependent variable. Information Systems Research, 3(1), 60–95. https://doi.org/ performance: Evidence from Bangladeshi small & medium enterprises. Journal of
10.1287/isre.3.1.60 Asian Business Strategy, 9(2), 133–147. https://doi.org/10.18488/
DeLone, W. H., & McLean, E. R. (2003a). The DeLone and McLean model of information journal.1006.2019.92.133.147
systems success: A ten-year update. Journal of Management Information Systems, 19 The structural equation modeling research report. Ed.. In Hoyle, R. H., & Hoyle, R. H.
(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748 (Eds.), Structural equation modeling, (pp. 341–358). (1995) (pp. 341–358). Guilford
DeLone, W. H., & McLean, E. R. (2003b). The DeLone and McLean model of information Publications
systems success: A ten-year update. Journal of Management Information Systems, 19 Huy, P. Q., & Phuc, V. K. (2020a). The impact of public sector scorecard adoption on the
(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748 effectiveness of accounting information systems towards the sustainable
Diansari, L. M., Sujana, I. K., Budiasih, I. G. A. N., & Sari, M. M. R. (2020). User performance in public sector. Cogent Business and Management, 7(1), 1–23. https://
involvement, training and education of the user, formalization of the development of doi.org/10.1080/23311975.2020.1717718
13
Huy, P. Q., & Phuc, V. K. (2020b). The impact of public sector scorecard adoption on the education institutions of Yemen. Lecture Notes on Data Engineering and
effectiveness of accounting information systems towards the sustainable Communications Technologies, 5, 812–823. https://doi.org/10.1007/978-3-319-
performance in public sector. Cogent Business and Management, 7(1). https://doi.org/ 59427-9_84
10.1080/23311975.2020.1717718 Murthy, U. S., & Kerr, D. S. (2003). Decision making performance of interacting groups:
Ibrahim, K. F. K., & Khairuddin, A. F. (2022). Estimating the determinant factors to An experimental investigation of the effects of task type and communication mode.
satisfaction of TASKA services in Malaysia. International Journal of Management, Information and Management, 40(5), 351–360. https://doi.org/10.1016/S0378-7206
Accounting, Governance, and Education, 1(3), 14–22. (02)00017-4
Ismail, W. N. S. W., Ali, A., & Rashid, N. M. N. N. M. (2017). Does adoption of CAIS Nelson, R. R., Todd, P. A., & Wixom, B. H. (2005). Antecedents of information and system
differentiate the SMEs performance: Evidence in Malaysia. World Applied Sciences quality: An empirical examination within the context of data warehousing. Journal of
Journal, 35(9), 1981–1985. https://doi.org/10.5829/idosi.wasj.2017.1981.1985 Management Information Systems, 21(4), 199–235. https://doi.org/10.1080/
Jawabreh, O. A., & Alrabei, A. M. (2012). The impact of accounting information system 07421222.2005.11045823
in planning, controlling and decision-making processes in Jodhpur Hotels. Asian O’Brien, J. A., & Marakas, G. M. (2010). Management system information. McGraw-Hill/
Journal of Finance & Accounting, 4(1). https://doi.org/10.5296/ajfa.v4i1.1435 Irwin.
Kent, D., & Dacin, M. T. (2013). Bankers at the gate: Microfinance and the high cost of Oduro, R., Enyan, E. K., Acquah, A. A., & Quarm, R. S. (2022). Linking computerized
borrowed logics. Journal of Business Venturing, 28(6), 1–16. https://doi.org/ accounting information system adoption to financial performance in the public
10.1016/j.jbusvent.2013.03.002 sector: The influence of internal control systems. European Journal of Business and
Kim, B., & Park, M. J. (2017). Effect of personal factors to use ICTs on e-learning Management Research, 7(2), 227–239. https://doi.org/10.24018/
adoption: Comparison between learner and instructor in developing countries. ejbmr.2022.7.2.1304
Information Technology for Development, 24(4), 706–732. https://doi.org/10.1080/ Oliveira, T., & Tam, C. (2016). Performance impact of mobile banking : Using the task-
02681102.2017.1312244 technology fit (TTF) approach. International Journal of Bank Marketing, 34(4).
KNEKS. (2020). Digitalisasi Kunci Penguatan BMT. Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of accounting information system on
KNKS. (2018). Masterplan ekonomi syariah indonesia 2019-2024 hasil kajian analisis organisational effectiveness: A case study of selected construction companies in
ekonomi syariah di indonesia (Deputi bidang ekonomi (ed.); pertama). Kementerian Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183–189.
Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional. https://doi.org/10.11634/216796061706210
KNKS. (2019a). Strategi pengembangan keuangan mikrosyariah di Indonesia. Owens, D., & Khazanchi, D. (2018). Exploring the impact of technology capabilities on
KNKS. (2019b). Strategi pengembangan keuangan mikrosyariah di Indonesia (B. Aryo, A. trust in virtual teams. American Journal of Business, 33(4), 157–178. https://doi.org/
Aditya, & Y. Izharivan (eds.); 1st ed.). Komite Nasional Keuangan Syariah (KNKS). 10.1108/ajb-04-2017-0008
Kourdi, J. (2015). Business strategy: A guide to effective decision-making. The economist Permana, I. B. G. A., & Setianto, D. P. (2017). Pengaruh task technology fit, system
(3rd ed.) (3th Edition). Profile Books Ltd. https://doi.org/10.1108/ quality dan information quality terhadap user performance: Perceived usefulness
01443570310496607 dan perceived ease of use sebagai pemediasi. Jurnal Manajemen Teori Dan Terapan |
Kouser, R., Rana, G.e, & Shahzad, F. A. (2011). Determinants of AIS effectiveness: Journal of Theory and Applied Management, 10(3), 231. https://doi.org/10.20473/
Assessment thereof in Pakistan. International Journal of Contemporary Business jmtt.v10i3.7058
Studies, 2(12), 6–21. Petter, S., Delone, W., & McLean, E. R. (2013). Information systems success: The quest for
Krath, J., Morschheuser, B., Xi, N., von Korflesch, H. F. O., & Hamari, J. (2024). the independent variables. Journal of Management Information Systems, 29(4), 7–62.
Challenges in the adoption of sustainability information systems : A study on green https://doi.org/10.2753/MIS0742-1222290401
IS in organizations. International Journal of Information Managementu. xxxx. Puasa, S., Smith, J., & Amirul, S. M. (2019). Perceptions of accounting information
Krejcie, R. V., & Morgan, D. (1970). Small-samlpe techniques. The NEA Research Bulletin, system effectiveness: Preliminary findings from the Malaysian federal government.
30, 607–610. Labuan E-Journal of Muamalat and Society Perceptions, 1, 48–59.
Kumar, S. (2015). Structure equation modeling basic assumptions and concepts: A Rahi, S., Khan, M. M., & Alghizzawi, M. (2021). Extension of technology continuance
novices guide. Asian Journal of Management Sciences, 03(07), 25–28. www.eajou theory (TCT) with task technology fit (TTF) in the context of Internet banking user
rnals.org. continuance intention. International Journal of Quality and Reliability Management, 38
Kyeremeh, K., Kyeremeh, B. B., & Forson, M. A. (2022). Role of accounting information (4), 986–1004. https://doi.org/10.1108/IJQRM-03-2020-0074
systems in organizational decision making: Evidence from banking sector In Ghana. Rajdev, A., & Bhatt, K. (2013). An analysis of sustainability of microfinance institutions
Journal of Accounting and Taxation, 2(3), 123–144. https://doi.org/10.47747/jat. & its determinants: Using Institutionalists approach. In Proceedings of the Conference:
v2i3.912 Value Creation for Sustainable Growth in 21st CenturyAt: Ganpat University, Mehsana,
Leclercq, A. (2007). The perceptual evaluation of information systems using the Gujarat.
construct of user satisfaction: Case study of a large french group. Data Base for Salehi, M., & Arianpoor, A. (2021). The relationship among financial and non-financial
Advances in Information Systems, 38(2), 27–60. https://doi.org/10.1145/ aspects of business sustainability performance: evidence from Iranian panel data.
1240616.1240621 TQM Journal, 33(6), 1447–1468. https://doi.org/10.1108/TQM-08-2020-0175
Lin, T. C., & Huang, C. C. (2008). Understanding knowledge management system usage Shuhidan, S.M. (2020). Accounting information system as determinant of cost
antecedents: An integration of social cognitive theory and task technology fit. management efficiency among managers in Malaysian higher education institution.
Information and Management, 45(6), 410–417. https://doi.org/10.1016/j. Thesis.
im.2008.06.004 Sivrikaya, H., Hafizoǧlu, H., Cragg, S. M., Carrillo, A., Militz, H., Mai, C., et al. (2012).
Liu, Y., Lee, Y., & Chen, A. N. K. (2011). Evaluating the effects of task-individual- Evaluation of wooden materials deteriorated by marine-wood boring organisms in
technology fit in multi-DSS models context: A two-phase view. Decision Support the black sea. Maderas: Ciencia y Tecnologia, 14(1), 79–90. https://doi.org/10.4067/
Systems, 51(3), 688–700. https://doi.org/10.1016/j.dss.2011.03.009 S0718-221X2012000100007
Lutfi, A. (2023). Factors affecting the success of accounting information system from the Soumaré, I., Tchakoute Tchuigoua, H., & Hessou, H. T. S. (2020). Are microfinance
lens of DeLone and McLean IS model. International Journal of Information Management institutions resilient to economic slowdown? Evidence from their capital ratio
Data Insights, 3(2), 1–10. https://doi.org/10.1016/j.jjimei.2023.100202 adjustment over the business cycle. Economic Modelling, 92(July), 1–22. https://doi.
Malhotra, A., & Majchrzak, A. (2005). Virtual workspace technologies. MIT Sloan org/10.1016/j.econmod.2020.07.006
Management Review, 46(2), 11–14. Stair, R., & Reynolds, G.W. (2010). Principles of information systems, a managerial
Maskey, R., Fei, J., & Nguyen, H. O. (2018). Use of exploratory factor analysis in approach. 705.
maritime research. Asian Journal of Shipping and Logistics, 34(2), 91–111. https://doi. Staples, D. S., & Seddon, P. (2004a). Testing the technology-to-performance chain model.
org/10.1016/j.ajsl.2018.06.006 Journal of Organizational and End User Computing, 16(4), 17–36. https://doi.org/
Maurischat, C. (2006). Exploratory and confirmatory factor analysis. Rehabilitation, 45 10.4018/978-1-59140-474-3.ch003
(4), 243–246. https://doi.org/10.1055/s-2006-940029 Staples, D. S., & Seddon, P. (2004b). Testing the technology-to-performance chain model.
McGill, T. J., & Klobas, J. E. (2009). A task-technology fit view of learning management Journal of Organizational and End User Computing, 16(4), 17–36. https://doi.org/
system impact. Computers and Education, 52(2009), 496–508. https://doi.org/ 10.4018/joeuc.2004100102
10.1016/j.compedu.2008.10.002 Steenkamp, J. B. E. M., & Maydeu-Olivares, A. (2022). Unrestricted factor analysis: A
Mohamed, I. S., Marthandan, G., Norzaidi, M. D., & Chong, S. C. (2009). E-commerce powerful alternative to confirmatory factor analysis. Journal of the Academy of
usage and business performance in the Malaysian tourism sector: Empirical analysis. Marketing Science, 51(1), 86–113. https://doi.org/10.1007/s11747-022-00888-1
Information Management and Computer Security, 17(2), 166–185. https://doi.org/ Susanto, A. (2015). What factors influence the quality of accounting information?
10.1108/09685220910964027 International Journal of Applied Business and Economic Research, 13(6), 3995–4014.
Mollanazari, M. (2012). The Effects of Task, Organization and Accounting Information Sutanto, J., Liu, Y., Grigore, M., & Lemmik, R. (2018). Does knowledge retrieval
Systems Characteristics on the Accounting Information Systems Performance in improves work efficiency? An investigation under multiple systems use. International
Tehran Stock Exchange. International Journal of Innovation, Management and Journal of Information Management, 40(January), 42–53. https://doi.org/10.1016/j.
Technology, 3(4). https://doi.org/10.7763/ijimt.2012.v3.272 ijinfomgt.2018.01.009
Moreno, V., & Cavazotte, F. (2016). Using information systems to leverage knowledge Tam, C., & Oliveira, T. (2016a). Understanding the impact of m-banking on individual
management processes: The role of work context, job characteristics and task- performance: DeLone & McLean and TTF perspective. Computers in Human Behavior,
technology fit. Procedia Computer Science, 55(September 2016), 360–369. https:// 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
doi.org/10.1016/j.procs.2015.07.066 Tam, C., & Oliveira, T. (2016b). Understanding the impact of m-banking on individual
Muchenje, G., & Seppänen, M. (2023). Unpacking task-technology fit to explore the performance: DeLone & McLean and TTF perspective. Computers in Human Behavior,
business value of big data analytics. International Journal of Information Management, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
69, 1–8. https://doi.org/10.1016/j.ijinfomgt.2022.102619 Tasleem, M., Khan, N., & Nisar, A. (2019). Impact of technology management on
Mukred, M., & Yusof, Z. M. (2018). The Delone–McLean information system success corporate sustainability performance: The mediating role of TQM. International
model for electronic records management system adoption in higher professional
14
Journal of Quality and Reliability Management, 36(9), 1574–1599. https://doi.org/ Yakubu, M. N., Dasuki, S. I., Abubakar, A. M., & Kah, M. M. O. (2020). Determinants of
10.1108/IJQRM-01-2018-0017 learning management systems adoption in Nigeria: A hybrid SEM and artificial
Tavakol, M., & Wetzel, A. (2020). Factor Analysis: A means for theory and instrument neural network approach. In Education and Information Technologies, 25. https://doi.
development in support of construct validity. International Journal of Medical org/10.1007/s10639-020-10110-w
Education, 11, 245–247. https://doi.org/10.5116/ijme.5f96.0f4a Yang, Y., Gong, Y., Land, L. P. W., & Chesney, T. (2020). Understanding the effects of
Tehseen, S., Ramayah, T., & Sajilan, S. (2017). Testing and controlling for common physical experience and information integration on consumer use of online to offline
method variance: A review of available methods. Journal of Management Sciences, 4 commerce. International Journal of Information Management, 51(November 2019),
(2), 142–168. https://doi.org/10.20547/jms.2014.1704202 Article 102046. https://doi.org/10.1016/j.ijinfomgt.2019.102046
Watad, M. (2018). Organizational learning and change: Can they coexist? Business Yoo, Y., Boland, R. J., Lyytinen, K., & Majchrzak, A. (2012). Organizing for innovation in
Process Management Journal, 25(5), 1070–1084. https://doi.org/10.1108/BPMJ-12- the digitized world. Organization Science, 23(5), 1398–1408. https://doi.org/
2016-0240 10.1287/orsc.1120.0771
Watkins, M. W. (2018). Exploratory factor analysis: A guide to best practice. Journal of Yuce, A., Abubakar, A. M., & Ilkan, M. (2019). Intelligent tutoring systems and learning
Black Psychology, 44(3), 219–246. https://doi.org/10.1177/0095798418771807 performance: Applying task-technology fit and IS success model. Online Information
Wediawati, B., Effendi, N., Herwany, A., & Masyita, D. (2018). Sustainability of Islamic Review, 43(4), 600–616. https://doi.org/10.1108/OIR-11-2017-0340
microfinance in Indonesia: A holistic approach. Academy of Strategic Management Yusoff, R., & Janor, R. M. (2014). Generation of an interval metric scale to measure
Journal, 17(3). attitude. SAGE Open, 4(1). https://doi.org/10.1177/2158244013516768
Wibowo, K.A. (2014). IMS (Islamic Microfinance Standards) as a practice measurement Yusuf, Y. Y., Gunasekaran, A., Musa, A., El-Berishy, N. M., Abubakar, T., &
parameter maqasid sharia in BMT in Indonesia. International thematic workshop on Ambursa, H. M. (2013). The UK oil and gas supply chains: An empirical analysis of
developing a framework for maqasid al-sharia based index of socio-economic adoption of sustainable measures and performance outcomes. International Journal of
developmentat: Islamic university of indonesia, yogyakarta, August, 1–20. Production Economics, 146(2), 501–514. https://doi.org/10.1016/j.ijpe.2012.09.021
Widi, S. (2022). Penduduk Unbanked Indonesia Terbesar Keempat di Dunia pada 2021. Zhou, T., Lu, Y., & Wang, B. (2010). Integrating TTF and UTAUT to explain mobile
DataIndonesia.Id. https://dataindonesia.id/ekonomi/detail/penduduk-unbanked- banking user adoption. Computers in Human Behavior, 26(4), 760–767. https://doi.
indonesia-terbesar-keempat-di-dunia-pada-2021. org/10.1016/j.chb.2010.01.013
Wu, B., & Chen, X. (2016). Continuance intention to use MOOCs: Integrating the
Technology Acceptance Model (TAM) and Task Technology Fit (TTF) model.
Computers in Human Behavior. https://doi.org/10.1016/j.chb.2016.10.028
15

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Copyright:

Available Formats

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Copyright:

Available Formats

International Journal of Information Management Data Insights 4 (2024) 100224

Contents lists available at ScienceDirect

International Journal of Information

Computerized accounting information systems: An application of task

Introduction Microfinance is essential to the domestic financial system for reducing

Available online 1 March 2024

Sustainable performance in microfinance

System Quality Perceived

Service Quality H1b

Fig. 1. Conceptual model

Table 2 (continued ) Table 4

a There are various tasks in microfinance TV1 0.835 1 Business Perspective BP

Sustainability performance in 0.858

Contributions to literature sustainability. The effectiveness of CAIS characteristics allowed micro

expected to be increased by microfinance managers to achieve the dig research period.

The authors declare that they have no known competing financial

You might also like

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Copyright:

Available Formats

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

14 Wijayanti (2024) Task Technology Fit Model

Uploaded by

Copyright:

Available Formats

International Journal of Information Management Data Insights 4 (2024) 100224

Contents lists available at ScienceDirect

International Journal of Information

Computerized accounting information systems: An application of task

Introduction Microfinance is essential to the domestic financial system for reducing

Available online 1 March 2024

Sustainable performance in microfinance

System Quality Perceived

Service Quality H1b

Fig. 1. Conceptual model

Table 2 (continued ) Table 4

a There are various tasks in microfinance TV1 0.835 1 Business Perspective BP

Sustainability performance in 0.858

Contributions to literature sustainability. The effectiveness of CAIS characteristics allowed micro­

expected to be increased by microfinance managers to achieve the dig­ research period.

The authors declare that they have no known competing financial

You might also like

Contributions to literature sustainability. The effectiveness of CAIS characteristics allowed micro

expected to be increased by microfinance managers to achieve the dig research period.