Examining the factors influencing Indonesia's local government’ intentions to use financial management information systems: the case for an extended TAM

This paper examines the factors that influence the intention to use FMIS in Indonesia’s local governments, especially in East Java region. The study model used the Technology Acceptance Model (TAM) that focuses on two specific salient beliefs-perceived ease of use and perceived usefulness. However, this has not discouraged researchers from incorporating additional constructs to the original model in their quest for increased predictive power. Here, an attempt is made to explain local governments' intention to use FMIS. Besides perceived ease of use and perceived usefulness, compatibility, external technical support, and management support are included in an extended TAM. The research data was obtained through questionnaires to 180 respondents of planning and financial managers at 9 local governments of the East Java region. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that perceived usefulness and perceived ease of use are influenced by compatibility, external technical support, and management support. Compatibility also influenced intentions to use FMIS, and perceived ease of use influenced perceived usefulness. Intention to use FMIS was also affected by perceived usefulness and perceived ease of use. Lastly, perceived usefulness and perceived ease of use did not create a mediating effect between external variables and intention to use FMIS. This study concludes that TAM and external variables affect interest in using FMIS

Examining the factors influencing Indonesia's local government’ intentions to use financial management information systems: the case for an extended TAM

This paper examines the factors that influence the intention to use FMIS in Indonesia’s local governments, especially in East Java region. The study model used the Technology Acceptance Model (TAM) that focuses on two specific salient beliefs-perceived ease of use and perceived usefulness. However, this has not discouraged researchers from incorporating additional constructs to the original model in their quest for increased predictive power. Here, an attempt is made to explain local governments' intention to use FMIS. Besides perceived ease of use and perceived usefulness, compatibility, external technical support, and management support are included in an extended TAM. The research data was obtained through questionnaires to 180 respondents of planning and financial managers at 9 local governments of the East Java region. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that perceived usefulness and perceived ease of use are influenced by compatibility, external technical support, and management support. Compatibility also influenced intentions to use FMIS, and perceived ease of use influenced perceived usefulness. Intention to use FMIS was also affected by perceived usefulness and perceived ease of use. Lastly, perceived usefulness and perceived ease of use did not create a mediating effect between external variables and intention to use FMIS. This study concludes that TAM and external variables affect interest in using FMIS

Determinan Minat Penggunaan Financial Management Information System (Fmis) Pada Pemerintah Daerah Wilayah Jawa Timur

Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi minat dalam penggunaan Financial Management Information Systems (FMIS) di pemerintah daerah. Model penelitian menggunakan Technology Acceptance Model (TAM) dengan menambahkan variabel eksternal dari teori difusi inovasi Rogers, yaitu kesesuaian, dan variabel eksternal dari model Igbaria seperti dukungan teknis eksternal dan dukungan manajemen. Data penelitian diperoleh melalui kuesioner kepada 180 pejabat pengelola keuangan dan pejabat pengelola program dan perencanaan di 9 Pemerintah Daerah Wilayah Jawa Timur. Metode analisis data menggunakan SEM-PLS. Penelitian telah menunjukkan bahwa kegunaan persepsian dan kemudahan penggunaan persepsian dipengaruhi oleh kesesuaian, dukungan teknis eksternal, dan dukungan manajemen. Selain itu, kesesuaian memengaruhi minat perilaku untuk menggunakan FMIS, dan kemudahan penggunaan persepsian memengaruhi kegunaan persepsian. Selain itu, minat untuk menggunakan FMIS dipengaruhi oleh kegunaan persepsian dan kemudahan penggunaan persepsian. Terakhir, kegunaan persepsian dan kemudahan penggunaan persepsian tidak memiliki efek mediasi antara variabel eksternal dan minat perilaku untuk menggunakan FMIS