Evaluasi penerimaan aplikasi modul penerimaan negara generasi kedua (MPN-G2) dengan pendekatan model integrasi TRUST-TAM-TPB dari perspektif pengguna
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May 17, 2019
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Abstract
The Second Generation Government Receipt System (MPN-G2) is one of government effort to manage cash and to improve citizen service. Its implementation in DKI Jakarta needs long time before it used by most of citizen. The use of e-banking facility which is one of the advantage using MPN-G2 is still low. Evaluation MPN-G2 using acceptance factors on the Trust-TAM-TPB model show that MPN-G2 needs to be repaired. Billing facility needs repairment to enhance perceived usefulness and perceived ease of use. E-banking facility needs repairment to enhace perceived usefulness, perceived ease of use, and trust.
Sistem Modul Penerimaan Negara Generasi Kedua (MPN-G2) merupakan salah satu upaya dan inovasi pemerintah dalam rangka manajemen kas dan memperbaiki pelayanan kepada masyarakat. Implementasi MPN-G2 di Provinsi DKI Jakarta ternyata membutuhkan waktu yang cukup lama sebelum akhirnya dipergunakan oleh sebagian besar masyarakat. Selain itu penggunaan fasilitas e-banking yang seharusnya menjadi keunggulan dari sistem MPN-G2 masih rendah. Evaluasi sistem MPN-G2 menggunakan faktor-faktor penerimaan pada model –Trust-TAM-TPB menunjukkan bahwa diperlukan perbaikan-perbaikan terkait sistem tersebut. Pembuatan billing sebagai salah satu fasilitas yang diberikan MPN-G2 memerlukan perbaikan untuk meningkatkan persepsi kegunaan dan persepsi kemudahannya. Sedangkan fasilitas pembayaran e-banking memerlukan perbaikan untuk meningkatkan persepsi kegunaan, persepsi kemudahan, dan kepercayaan fasilitas tersebut.
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Setyanto, G. (2019). Evaluasi penerimaan aplikasi modul penerimaan negara generasi kedua (MPN-G2) dengan pendekatan model integrasi TRUST-TAM-TPB dari perspektif pengguna. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(1), 23-37. https://doi.org/https://doi.org/10.33105/itrev.v4i1.113
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Peraturan Perundang-undangan
Undang-undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
Peraturan Menteri Keuangan Nomor 32/PMK.05/2014 tentang Sistem Penerimaan Negara Secara Elektronik.
Peraturan Direktur Jenderal Perbendaharaan Nomor PER-78/PB/2006 tanggal 27 Desember 2006 tentang Penatausahaan Penerimaan Negara Melalui Modul Penerimaan Negara.
Surat Direktur Pengelolaan Kas Negara Nomor S-1100/PB.3/2016 tanggal 11 Februari 2016 tentang Penutupan Rekening Bank Persepsi MPN-G1 Mitra Kerja KPPN.
Surat Direktur Pengelolaan Kas Negara Nomor S-2678/PB.3/2014 tanggal 24 April 2014 tentang Permintaan Kembali Penggunaan Layanan Sistem MPN Generasi Kedua (Sistem MPN-G2).
Surat Direktur Jenderal Perbendaharaan Nomor S-1916/PB.3/2014 tanggal 21 Maret 2014 tentang Pelaksanaan Implementasi Sistem MPN Generasi Kedua.
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Alsamday, Mahmood Jasim et al.. (2013). The Factors Influencing Customer Usage Of Mobile Banking Services In Jordan. International Journal of Business Management & Research (IJBMR) Vol. 4, Issue 2, Apr 2014, 63-78. http://www.zuj.edu.jo/wp-content/staff-research/economic/dr.saadyaseen/7. pdf (diakses tanggal 19 Desember 2017).
In-text reference: (Alsamday et al., 2013)
Creswell, J.W., (2016). Research Design: Pendekatan Metode Kualitatif, Kuantitatif, dan Campuran. Edisi Ke-4. Yogyakarta: Pustaka Pelajar.
In-text reference: (Creswell, 2016)
F.D. Davis, R. Bagozzi and PP. Warshaw, .(1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models, Manage. Sci., vol. 35, no8, pp. 982-1003, Aug.1989. https://www.researchgate.net/profile/Richard_Bagozzi /publication/248251146_User_Acceptance_of_Computer_Technology_A_Comparison_of_Two_Theoretical_Models/links/57c85fa208ae9d640480e014.pdf (diakses tanggal 20 Oktober 2017).
In-text reference: (Davis et al, 1989)
Fishbein, M., Ajzen, I., (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Addison-Wesley, Reading, MA.
In-text reference: (Fishbein dan Ajzen, 1975)
Iskandar. (2017). Keterlambatan Pelimpahan Penerimaan Negara Pada Sistem Treasury Single Account (TSA): Analisis Teknis Dan Yuridis. Jurnal Manajemen Keuangan Publik.Tangerang Selatan: Politeknik Keuangan Negara STAN.
In-text reference: (Iskandar, 2017)
Kertiyasa, Ni Nyoman et al.. (2014). The Application Of Technology Acceptance Model On Internet Banking Users In The City Of Denpasar. Jmk, Vol. 16, No. 2, September 2014, 93-102. http://jurnalmanajemen.petra.ac.id/index .php/man/article/view/18917/18592. (diakses tanggal 19 Desember 2017).
In-text reference: (Kertiyasa, 2014)
Kotler, Phillip. (2000). Marketing Management Edisi Millenium. New Jersey: Prentice Hall.
In-text reference: (Kotler, 2000)
Lee, Y., Kozar, K. and Larsen, K., (2003). The technology acceptance model: Past, present, and future. Communications of the association for information systems, 12, pp.752–780. http://aisel.aisnet.org/cgi/viewcontent.cgi?article=3217& context=cais. (Diakses tanggal 19 Desember 2017).
In-text reference: (Lee et al, 2014)
Leiva, Munoz F., et al.. (2016). Determinants of Intention to Use the Mobile Banking apps: An extension of the classic TAM model. Spanish Journal of Marketing ESIC (2017) 21, 25-38. http://www.sciencedirect.com/science/article/pii/S24 44969516300555 (diakses tanggal 17 Desember 2017).
In-text reference: (Leiva, 2016)
Liao, Z. and Cheung, M.T. (2002). Internet-Based E-banking and Consumer Attitudes: An Empirical Study. Information & Management, 39, 283-295. http://www.scirp.org/(S(351jmbntvnsjt1aadkposzje))/reference/ReferencesPapers.aspx?ReferenceID=1966687 (diakses tanggal 17 Desember 2017)
In-text reference: (Liao dan Cheung, 2002)
Lin, J. C., & Lu, H. (2000). Towards An Understanding of the Behavioral Intention to Use a Web Site. International Journal of Information Management, 20, 197–208. https://www.sciencedirect.com/science/article/pii/S0268401200000050 (diakses tanggal 19 Desember 2017).
In-text reference: (Lin dan Lu, 2004)
Maditinos, Dimitrios. (2013). An Examination of The Critical Factors Affecting Consumer Acceptance of Online Banking A focus on the Dimensions of Risk. Journal of Systems and Information Technology Vol. 15 No. 1, 2013 pp. 97-116. http://abd.teikav.edu.gr/new_articles/041_examination.pdf. (diakses tanggal 19 Desember 2017).
In-text reference: (Maditinos, 2013)
Moleong, Lexy J. (2014). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya.
In-text reference: (Moleong, 2014)
Muhibbin, Syah. (2005). Psikologi Belajar. Jakarta: Raya Grafindo Perkasa.
In-text reference: (Syah, 2005)
Omar, Abdurrahman. (2016). Evaluation of Electronic Prescribing System, User Acceptance Perspective. Sweden. http://www.diva-portal.se/smash /get/diva2:941864/FULLTEXT01.pdf (diakses tanggal 21 Oktober 2017)
In-text reference: (Omar, 2016)
Pavlou, P.A., (2003). Consumer acceptance of electronic commerce—integrating Trust and risk with the technology acceptance model. International Journal of Electronic Commerce 7 (3), 69–103. https://www.jstor.org/stable/27751067 (diakses tanggal 21 Oktober 2017).
In-text reference: (Pavlou, 2003)
Renaud, K. and Van Biljon, J., (2008). Predicting technology acceptance and adoption by the elderly. In Proceedings of the 2008 annual research conference of the South African Institute of Computer Scientists and Information Technologists on IT research in developing countries riding the wave of technology - SAICSIT ’08. ACM Press, pp. 210–219: New York, USA
In-text reference: (Renaund et al, 2008)
Robbins, Stephen P. (2003). Perilaku Organisasi. Jakarta: PT Indeks Kelompok.
In-text reference: (Robbins, 2003)
Subkhani, Hidayat. 2016. Evaluasi Terhadap Penggunaan Sistem Billing Online DJBC Dengan Pendekatan Technology Acceptance Model (Studi Kasus Di KPU Bea dan Cukai Tipe A Tanjung Priok). Skripsi. Tidak dipublikasikan, PKN STAN.
In-text reference: (Subkhani, 2016)
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Penerbit Alfabeta.
In-text reference: (Sugiyono, 2017)
Tankard, J.W. (2001). The Empirical Approach to The Study of Media Framing.
In-text reference: (Tankard, 2001)
Wu, In Long dan Chen, Jiang Liang. (2005). An Extension of Trust and TAM Model With TPB in The Initial Adoption Of On-Line Tax: An Empirical Study. http://www.sciencedirect.com/science/article/pii/S1071581905000376 (diakses tanggal 21 Oktober 2017)
In-text reference: (Wu dan Chen, 2005)
Peraturan Perundang-undangan
Undang-undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
Peraturan Menteri Keuangan Nomor 32/PMK.05/2014 tentang Sistem Penerimaan Negara Secara Elektronik.
Peraturan Direktur Jenderal Perbendaharaan Nomor PER-78/PB/2006 tanggal 27 Desember 2006 tentang Penatausahaan Penerimaan Negara Melalui Modul Penerimaan Negara.
Surat Direktur Pengelolaan Kas Negara Nomor S-1100/PB.3/2016 tanggal 11 Februari 2016 tentang Penutupan Rekening Bank Persepsi MPN-G1 Mitra Kerja KPPN.
Surat Direktur Pengelolaan Kas Negara Nomor S-2678/PB.3/2014 tanggal 24 April 2014 tentang Permintaan Kembali Penggunaan Layanan Sistem MPN Generasi Kedua (Sistem MPN-G2).
Surat Direktur Jenderal Perbendaharaan Nomor S-1916/PB.3/2014 tanggal 21 Maret 2014 tentang Pelaksanaan Implementasi Sistem MPN Generasi Kedua.