Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) dengan Pendekatan Technology Acceptance Model

https://doi.org/10.35912/simo.v3i2.1270
Published: Oct 7, 2022

Abstract:

Purpose: To evaluate the variables that influence the user's desire to use the Siperkasa school financial application system at the school in the IX branch office of the Education and Culture Office of Central Java Province using the Technology Acceptance Model (TAM) approach.

Research Methodology: This research is quantitative with a total sample of 106 and data is collected from surveys conducted online by application users via electronic forms. The data analysis method uses path analysis using AMOS software. The results of this study indicate that the behavioral intention to use Siperkasa is not influenced by the perceived interest and attitude towards its use. Ease of use has a positive effect on the recognition of the benefits of Siperkasa.

Result: The results of this study are expected to contribute additional literature for the development of theories in public sector accounting, increase the ability to think about the phenomenon of using school financial management information systems, and can be considered in the development of an integrated school financial management information system (Siperkasa) and other accounting information systems in improving accountability, able to be accepted by users of Siperkasa, especially in schools within the Department of Education and Culture of Central Java Province.

Limitation: This study has limitations, namely only using a sample of Siperkasa users in SMA/SMK/SLB Negeri in the IX branch office of the Education and Culture Office of Central Java Province.

Keywords:
1. School Finance Application System
2. Technology Acceptance Model
3. Regulation
Authors:
1 . Titi Sugiarti
2 . Oman Rusmana
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How to Cite
Sugiarti, T. ., & Rusmana , O. . (2022). Kesediaan Mengadopsi Sistem Aplikasi Pengelolaan Keuangan Sekolah (Siperkasa) dengan Pendekatan Technology Acceptance Model . Studi Ilmu Manajemen Dan Organisasi, 3(2), 327–340. https://doi.org/10.35912/simo.v3i2.1270
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Vol. 3 No. 2 (2022): Oktober
Articles
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References

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    Azjen, I. (1980). Understanding attitudes and predicting social behavior. Englewood cliffs.

    Aditya Arie, dkk (2016). “Analisis Atas Praktek Tam (Technology Acceptance Model) Dalam Mendukung Bisnis Online Dengan Memanfaatkan Jejaring Sosial Instagram,” J.Administrasi Bisnis (JAB). Vol. 26 No. 1, 2015.

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    Carter, C. R., & Rogers, D. S. (2008). A framework of sustainable supply chain management: moving toward new theory. International journal of physical distribution & logistics management.

    Charles Makanyeza, (2015). An Assessment of Reliability and Validity of the Attitudinal and Behavioural Typology of Customer Loyalty in a Developing Country: Evidence from Zimbabwe. Mediterranean Journal of Social Sciences. MCSER Publishing, Rome-Italy.

    Charles Makanyeza, (2017). Determinants of consumers’ intention to adopt mobile banking services in Zimbabwe. International Journal of Bank Marketing.

    Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.

    Davis, F. D. (1993). User acceptance of information technology: system characteristics, user perceptions and behavioral impacts. International journal of man-machine studies, 38(3), 475-487.

    Davis, F. D., & Venkatesh, V. (2004). Toward preprototype user acceptance testing of new information systems: implications for software project management. IEEE Transactions on Engineering management, 51(1), 31-46.

    DiMaggio, P. J., & Powell, W. W. (2012). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields [1983]. Contemporary sociological theory, 175.

    Fishbein, M., & Ajzen, I. (1977). Belief, attitude, intention, and behavior: An introduction to theory and research. Philosophy and Rhetoric, 10(2).

    Fishbein, & Icek Ajzen (1980). Attitudes and the Attitude–Behavior Relation: Reasoned and Automatic Processes. Reasoned Attitudes and Actions

    Gefen, D., Karahanna, E., & Straub, D. W. (2003). Trust and TAM in online shopping: An integrated model. MIS quarterly, 51-90.

    Gefen, D., & Straub, D. (2003). Managing user trust in B2C e-services. e-Service, 2(2), 7-24.

    George, J. F. (2002). Influences on the intent to make Internet purchases. Internet Research.

    Gribbins, M., Shaw, M., & Gebauer, J. (2003). An investigation into employees' acceptance of integrating mobile commerce into organizational processes. AMCIS 2003 Proceedings, 11.

    Hall, J. A. (2001). Sistem Informasi Akuntansi (Buku1). Salatiga: Salemba Empat.

    HARTONO, J. (2002). TURBO PASCAL; Teori dan aplikasi Program Komputer Bahasa Turbo Pascal termasuk Database Toolbox. Jld. 1.

    Igbaria, M. (1994). An examination of the factors contributing to microcomputer technology acceptance. Accounting, Management and Information Technologies, 4(4), 205-224.

    Irfan MAhendra (2015). Analisa Penerimaan Pengguna Sistem Informasi Koperasi pada Koperasi Karyawan Budi Setia jakarta dengan TAM. Jurnal Pilar Nusa Mandiri, 11(1), 70-80

    Krell, K., Matook, S., & Rohde, F. (2009). The effects of regulatory pressure on information system adoption success: An institutional theory perspective.

    Lee, M.-C. (2009). Factors influencing the adoption of internet banking: An integration of TAM and TPB with perceived risk and perceived benefit. Electronic commerce research and applications, 8(3), 130-141.

    Liao, Z., & Cheung, M. T. (2001). Internet-based e-shopping and consumer attitudes: an empirical study. Information & management, 38(5), 299-306.

    Lin, H. dan Wang, Y. (2005). Predicting consumer intention to use mobile commerce in Taiwan. Proceedings of the International Conferences on Mobile Business (ICMB’05), Sydney, Australia, 299-306.

    Learn, P. dan Lin, H. (2005). Toward an understanding of the behavioral intention to use mobile banking. Computer-Human Behavior, 21, 873-891.

    McCloskey, D. W. (2006). The importance of ease of use, usefulness, and trust to online consumers: An examination of the technology acceptance model with older customers. Journal of Organizational and End User Computing (JOEUC), 18(3), 47-65.

    McKechnie, S., Winklhofer, H., & Ennew, C. (2006). Applying the technology acceptance model to the online retailing of financial services. International Journal of Retail & Distribution Management.

    Mohammad Iqbal Firdaus (2018). Pengelolaan Gudang Logistik Kemanusiaan Bnpb. Jurnal Manajemen Industri dan Logistik (JMIL)

    Morosan, C., & Jeong, M. (2008). Users’ perceptions of two types of hotel reservation Web sites. International Journal of Hospitality Management, 27(2), 284-292.

    Ristianto, et al (2018). Kesediaan untuk mengadopsi sistem e-payment untuk meningkatkan efektifitas pencairan anggaran sektor publik di Indonesia. Jurnal Riset Manajemen Bisnis dan Ritel (JBRMR), Vol. 13 Edisi 2

    Santoso, Budi. 2012. Pengaruh Perceived Usefulness, Perceived Ease of Use, dan Perceived Enjoyment terhadap Penerimaan Teknologi Informasi (Studi Empiris di Kabupaten Sragen). Jurnal Studi Akuntansi Indonesia, 10(2), pp: 1-15.

    Sentosa, Ilham & Kamariah. (2012). “Examining A Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) in Internet Purchasing Using Structural Equation Modelling”. Researchers World. Volume 3, No. 2

    Scott, W. R. (2013). Institutions and organizations: Ideas, interests, and identities: Sage publications.

    Straub, E. T. (2009). Understanding technology adoption: Theory and future directions for informal learning. Review of educational research, 79(2), 625-649.

    Umiarso, & Gojali, I. (2010). Manajemen mutu sekolah di era otonomi pendidikan. Yogyakarta: IRCiSoD.

    Valentin, H. C., Burciu, A., & CIOBAN, G. (2007). Implementation of the System of the Management of Education Quality. Basic Requirement for EU Integration.

    Van der Heijden, H., Verhagen, T., & Creemers, M. (2003). Understanding online purchase intentions: contributions from technology and trust perspectives. European journal of information systems, 12(1), 41-48.

    Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186-204.

    Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.

    Wahyuni, Idra, (2014). Analisa Penerimaan Sistem Teknologi Informasi SIAKD ditinjau dari Persepsi Pemakainya pada Pemerintah Kabupaten Enrekang Provinsi Sulawesi Selatan. Tesis, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin.

    Wu, L., & Chen, J.-L. (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(6), 784-808.

    Zhang, W., & Gutierrez, O. (2007). Information technology acceptance in the social services sector context: An exploration. Social Work, 52(3), 221-231.

    Zmudt, R.W. (1979) ‘Individual Differences and Mis Success?: a Review of the Empirical Literature *’, Management Science, Vol 25(10), pp. 966–979

  1. Aboelmaged, M. 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.
  2. Azjen, I. (1980). Understanding attitudes and predicting social behavior. Englewood cliffs.
  3. Aditya Arie, dkk (2016). “Analisis Atas Praktek Tam (Technology Acceptance Model) Dalam Mendukung Bisnis Online Dengan Memanfaatkan Jejaring Sosial Instagram,” J.Administrasi Bisnis (JAB). Vol. 26 No. 1, 2015.
  4. Brandon?Jones, A., & Carey, S. (2011). The impact of user?perceived e?procurement quality on system and contract compliance. International Journal of Operations & Production Management.
  5. Carter, C. R., & Rogers, D. S. (2008). A framework of sustainable supply chain management: moving toward new theory. International journal of physical distribution & logistics management.
  6. Charles Makanyeza, (2015). An Assessment of Reliability and Validity of the Attitudinal and Behavioural Typology of Customer Loyalty in a Developing Country: Evidence from Zimbabwe. Mediterranean Journal of Social Sciences. MCSER Publishing, Rome-Italy.
  7. Charles Makanyeza, (2017). Determinants of consumers’ intention to adopt mobile banking services in Zimbabwe. International Journal of Bank Marketing.
  8. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.
  9. Davis, F. D. (1993). User acceptance of information technology: system characteristics, user perceptions and behavioral impacts. International journal of man-machine studies, 38(3), 475-487.
  10. Davis, F. D., & Venkatesh, V. (2004). Toward preprototype user acceptance testing of new information systems: implications for software project management. IEEE Transactions on Engineering management, 51(1), 31-46.
  11. DiMaggio, P. J., & Powell, W. W. (2012). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields [1983]. Contemporary sociological theory, 175.
  12. Fishbein, M., & Ajzen, I. (1977). Belief, attitude, intention, and behavior: An introduction to theory and research. Philosophy and Rhetoric, 10(2).
  13. Fishbein, & Icek Ajzen (1980). Attitudes and the Attitude–Behavior Relation: Reasoned and Automatic Processes. Reasoned Attitudes and Actions
  14. Gefen, D., Karahanna, E., & Straub, D. W. (2003). Trust and TAM in online shopping: An integrated model. MIS quarterly, 51-90.
  15. Gefen, D., & Straub, D. (2003). Managing user trust in B2C e-services. e-Service, 2(2), 7-24.
  16. George, J. F. (2002). Influences on the intent to make Internet purchases. Internet Research.
  17. Gribbins, M., Shaw, M., & Gebauer, J. (2003). An investigation into employees' acceptance of integrating mobile commerce into organizational processes. AMCIS 2003 Proceedings, 11.
  18. Hall, J. A. (2001). Sistem Informasi Akuntansi (Buku1). Salatiga: Salemba Empat.
  19. HARTONO, J. (2002). TURBO PASCAL; Teori dan aplikasi Program Komputer Bahasa Turbo Pascal termasuk Database Toolbox. Jld. 1.
  20. Igbaria, M. (1994). An examination of the factors contributing to microcomputer technology acceptance. Accounting, Management and Information Technologies, 4(4), 205-224.
  21. Irfan MAhendra (2015). Analisa Penerimaan Pengguna Sistem Informasi Koperasi pada Koperasi Karyawan Budi Setia jakarta dengan TAM. Jurnal Pilar Nusa Mandiri, 11(1), 70-80
  22. Krell, K., Matook, S., & Rohde, F. (2009). The effects of regulatory pressure on information system adoption success: An institutional theory perspective.
  23. Lee, M.-C. (2009). Factors influencing the adoption of internet banking: An integration of TAM and TPB with perceived risk and perceived benefit. Electronic commerce research and applications, 8(3), 130-141.
  24. Liao, Z., & Cheung, M. T. (2001). Internet-based e-shopping and consumer attitudes: an empirical study. Information & management, 38(5), 299-306.
  25. Lin, H. dan Wang, Y. (2005). Predicting consumer intention to use mobile commerce in Taiwan. Proceedings of the International Conferences on Mobile Business (ICMB’05), Sydney, Australia, 299-306.
  26. Learn, P. dan Lin, H. (2005). Toward an understanding of the behavioral intention to use mobile banking. Computer-Human Behavior, 21, 873-891.
  27. McCloskey, D. W. (2006). The importance of ease of use, usefulness, and trust to online consumers: An examination of the technology acceptance model with older customers. Journal of Organizational and End User Computing (JOEUC), 18(3), 47-65.
  28. McKechnie, S., Winklhofer, H., & Ennew, C. (2006). Applying the technology acceptance model to the online retailing of financial services. International Journal of Retail & Distribution Management.
  29. Mohammad Iqbal Firdaus (2018). Pengelolaan Gudang Logistik Kemanusiaan Bnpb. Jurnal Manajemen Industri dan Logistik (JMIL)
  30. Morosan, C., & Jeong, M. (2008). Users’ perceptions of two types of hotel reservation Web sites. International Journal of Hospitality Management, 27(2), 284-292.
  31. Ristianto, et al (2018). Kesediaan untuk mengadopsi sistem e-payment untuk meningkatkan efektifitas pencairan anggaran sektor publik di Indonesia. Jurnal Riset Manajemen Bisnis dan Ritel (JBRMR), Vol. 13 Edisi 2
  32. Santoso, Budi. 2012. Pengaruh Perceived Usefulness, Perceived Ease of Use, dan Perceived Enjoyment terhadap Penerimaan Teknologi Informasi (Studi Empiris di Kabupaten Sragen). Jurnal Studi Akuntansi Indonesia, 10(2), pp: 1-15.
  33. Sentosa, Ilham & Kamariah. (2012). “Examining A Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) in Internet Purchasing Using Structural Equation Modelling”. Researchers World. Volume 3, No. 2
  34. Scott, W. R. (2013). Institutions and organizations: Ideas, interests, and identities: Sage publications.
  35. Straub, E. T. (2009). Understanding technology adoption: Theory and future directions for informal learning. Review of educational research, 79(2), 625-649.
  36. Umiarso, & Gojali, I. (2010). Manajemen mutu sekolah di era otonomi pendidikan. Yogyakarta: IRCiSoD.
  37. Valentin, H. C., Burciu, A., & CIOBAN, G. (2007). Implementation of the System of the Management of Education Quality. Basic Requirement for EU Integration.
  38. Van der Heijden, H., Verhagen, T., & Creemers, M. (2003). Understanding online purchase intentions: contributions from technology and trust perspectives. European journal of information systems, 12(1), 41-48.
  39. Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186-204.
  40. Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
  41. Wahyuni, Idra, (2014). Analisa Penerimaan Sistem Teknologi Informasi SIAKD ditinjau dari Persepsi Pemakainya pada Pemerintah Kabupaten Enrekang Provinsi Sulawesi Selatan. Tesis, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin.
  42. Wu, L., & Chen, J.-L. (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(6), 784-808.
  43. Zhang, W., & Gutierrez, O. (2007). Information technology acceptance in the social services sector context: An exploration. Social Work, 52(3), 221-231.
  44. Zmudt, R.W. (1979) ‘Individual Differences and Mis Success?: a Review of the Empirical Literature *’, Management Science, Vol 25(10), pp. 966–979