Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB

Naila Rizki Salisa, Ida Nur Aeni, Ahmad Abdul Chamid

Sari


This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value.

 


Kata Kunci


Sistem Keuangan Desa; Technology Acceptance Model; Theory of Planned Behavior

Teks Lengkap:

PDF (English)

Referensi


Aboelmaged, Mohamed G. & Gebba, Tarek R. (2013). Mobile Banking Adoption: An Examination of Technology Accepatance Model and Theory of Planned Behavior. International Journal of Busines Research and Development, 2(1), 35-50.

Aboelmaged, Mohamed G. (2010). Predicting e-Procurement Adoption in a Developing Country: An Empirical Integration of Technology Acceptance Model and Theory of Planned Behaviour. Industrial Management & Data Systems, 110(3), 392-414.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.

Armanda, R. & Hermanto, S.B. (2015). Analisis Faktor Penerimaan dan Penggunaan Teknologi dalam Sistem Informasi Akuntansi dengan Pendekatan TAM. Jurnal Ilmu & Riset Akuntansi, 4(3), 1-21.

Badan Pengawasan Keuangan & Pembangunan (BPKP). (2016). Pengelolaan Keuangan Desa. Jakarta: BPKP.

Badan Pengawasan Keuangan & Pembangunan (BPKP). (2017). Pengawalan Akuntabilitas Keuangan Desa. Jakarta: BPKP.

Bandura, Albert. (1977). Self-Efficacy: Toward a Unifying Theory of Behavior Change. Psychological Review, 84(2), 191-215.

Bandura, Albert. (1982). Self-Efficacy Mechanism in Human Agency. American Psychologist, 37(2), 122-147.

Chau, P. & Hu, P. (2002). Investigating Healthcare Professional’s Decisions to Accept Telemedicine Technology: An Empirical Test of Competing Theories. Information and Management, 39, 297-311.

Chau, Patrick Y. K., & Hu, Paul Jen-Hwa. (2001). Information Technology Acceptance by Individual Professionals: A Model Comparison Approach. Decision Sciences, 32(4), 699-719.

Chen, L., Gillenson, M. & Sherrell, D. (2002). Enticing Online Consumers: An Extended Technology Acceptance Perspective. Information and Management, 39, 705-719.

Cheng, T., Lam, D. & Yeung, A. (2006). Adoption of Internet Banking: An Empirical Study in Hong Kong. Decision Support Systems, 42(3), 1558-1572.

Chu, T. & Chen, Yi. (2016). With Good We Become Good: Understanding e-learning adoption by Theory of Planned Behavior and Group Influences. Computers and Education, 92-93, 37-52.

Davis, Fred D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quartely, 13(3), 319-340.

Gopi, M. & Ramayah, T. (2007). Applicability of Theroy of Planned Behavior in Predicting Intention to Trade Online. International Journal of Emerging Markets, 2(4), 348-360.

Hung, S., Chang, C., & Kuo, S. (2013). User Acceptance of Mobile E-Government Services: An Empirical Study. Government Information Quarterly, 30, 33-44.

Kementerian Dalam Negeri RI. (2014). Permendagri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Jakarta: Kementerian Dalam Negeri RI.

King, W. R. & He, Jun. (2006). A Meta-Analysis of The Technology Acceptance Model. Information & Management, 43, 740-755.

Lai, V. & Li, H. (2005). Technology accpetance model for internet banking: an invariance analysis. Information and Management, 42, 373-386.

Lean, Ooh K., Zailani, S., Ramayah, T. & Fernando, Yudi. (2009). Factors Influencing Intention to Use e-Government Services among Citizens in Malaysia. International Journal of Information Management, 29, 458-475.

Liao, Z. & Cheung, M. (2001). Internet-based E-Shopping and Consumer Attitudes: An Empirical Study. Information and Management, 38(5), 299-306.

Lin, Y & Wang, Y. (2005). Predicting Consumer Intention to Use Mobile Commerce in Taiwan. Proceedings of the International Conferences on Mobile Business (ICMB’05), Sydney, Australia.

Lu, C., Huang, S., & Lo, Pang-Yen. (2010). An Empirical Study of On-line Tax Filing Acceptance Model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800-810.

Lusiono, Eko F. & Suharman. (2017). Analisis Penerimaan Siskeudes di Lingkungan Pemerintah Daerah Kabupaten Sambas. Journal Akuntansi, Ekonomi, dan Manajemen Bisnis, 5(2), 163-172.

Mathieson, Kieran. (1991). Predicting User Intention: Comparing the Technology Acceptance Model with Theory of Planned Behavior. Information Systems Research, 2(3), 173-191.

Morosan, C. & Jeong, M. 2008. User’s Perceptions of Two Types of Hotel Reservation Web Sites. International Journal of Hospitality Management,38, 217-230.

Pemerintah Pusat RI. (2014). UU Nomor 6 Tahun 2014 tentang Desa. Jakarta: Pemerintah Pusat RI.

Sayekti, Fran & Putarta, Pulasna. (2016). Penerapan Technology Acceptance Model (TAM) dalam Pengujian Model Penerimaan Sistem Informasi Kuangan Daerah. Jurnal Manajemen Terori dan Terapan, 9(3), 196-209.

Suki, Norazah M., & Ramayah, T. (2010). User Acceptance of the E-Government Services in Malaysia: Structural Equation Modelling Approach. Interdisciplinary Journal of Information, Knowledge, and Management, 5, 395-413.

Sulina, Gusti Ayu T., Wahyuni, Made A., & Kurniawan, Putu S. (2017). Peranan Sistem Keuangan Desa (Siskeudes) terhadap Kinerja Pemerintah Desa. e-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).

Wu, I & Chen, J. (2005). An Extension of Trust and TAM Model with TPB in The Initial Adoption of On-Line Tax: An Empirical Study. International Journal of Human Computer Studies, 62, 784-808.

Xie, Q., Song, W., & Peng, Xiaobao. (2016). Predictors for e-Government Adoption: Integrating TAM, TPB, Trust, and Perceived Risk. The Electronic Library, 35(1), 2-20.

Yulianti & Janie, Dyah N. A. (2017). The Indicators of Village Administrative Officer’s Understanding of Siskeudes: A Literature Study.Economics & Business Solutions Journal, 1(1), 81-90.




DOI: http://dx.doi.org/10.35590/jeb.v6i1.829

Article Metrics

Sari view : 238 times
PDF (English) - 102 times

Refbacks

  • Saat ini tidak ada refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Alamat Penerbit: Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta. Jl. RS Fatmawati, Pd. Labu, Cilandak, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12450. 

Telepon: 08111037496. Email: jurnalekonomibisnis@upnvj.ac.id

Creative Commons License

Jurnal ini terlisensi dibawah lisensi: Creative Commons Attribution 4.0 International License.