Dampak implementasi Sistem Perbendaharaan dan Anggaran Negara terhadap kinerja pegawai: pengujian model unified theory of acceptance and use of technology generasi ketiga
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Mar 31, 2022
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Abstract
The State Treasury and Budget System (SPAN) is one of digital electronic government (e-government) platforms which is implemented massively by the Government of the Republic of Indonesia as part of the development of the Integrated Financial Management Information System (IFMIS). Some studies to measure the acceptance and success model of the system implementation are mostly only focusing on user behavior parameters of information systems. These studies have not addressed the performance parameters. Within the eight-year implementation of SPAN, only few researchers conducted empirical studies to prove its impact on employee performance. The Unified Theory of Acceptance and Use of Technology (UTAUT) 3’rd Generation model is the next model for measuring the information system acceptance and success that links to various endogenous job performance variables. The model compares the increasing ability to use technology features (feature-level use), which results in the concept of transformational leadership to achieve performance. This study aims to prove the success of SPAN implementation using the UTAUT 3’rd Generation model which has been modified. The sampling method in this study used a survey with a questionnaire tool. The samples that were successfully obtained from 171 respondents who are officers in the Head Office of the Directorate General of Treasury, Regional Office of the Directorate General of Treasury, and KPPN throughout Indonesia. Hypothesis was tested with the Outer and Inner models Structural Equation Modelling (SEM) Partial Least Squares (PLS). The results of this study indicates that the variable feature-level use is proven to intervene the positive influence of facilitating conditions and behavioral intentions on job performance. The variable of habit has no effect on the feature-level use. The transformational leadership also has no moderate impact on habits and the feature-level use.
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Setyawan, M., & Prawati, L. (2022). Dampak implementasi Sistem Perbendaharaan dan Anggaran Negara terhadap kinerja pegawai: pengujian model unified theory of acceptance and use of technology generasi ketiga. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 7(1), 49-71. https://doi.org/https://doi.org/10.33105/itrev.v7i1.419
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References
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Alshehri, M., Drew, S., & Alfarraj, O. (2012). A Comprehensive analysis of E-government services adoption in Saudi Arabia: Obstacles and Challenges. International Journal of Advanced Compoter Science and Applications, 3(2), 1–6. DOI: 10.14569/IJACSA.2012.030201.
Al-Swidi, A. K., & Faaeq, M. K. (2019). How robust is the UTAUT theory in explaining the usage intention of e-government services in an unstable security context?: A study in Iraq. Electronic Government an International Journal, 15(1), 37–66. DOI: 10.1504/EG.2019.10016168.
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Burns, J.M. (1978). Leadership. In New York. Harper & Row.
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Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
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DeLone, W.H. dan E.R.Mc Lean. (1992). Information System Success: The Quest for the Dependent Variable. Infomation System Research, 3(March).
Dixon, H. (1997). “Controversy: The Source and Measurement of Technical Change. The Economic Journal, 107(September), 1518–1519. https://doi.org/10.1111/j.1468-0297.1997.tb00062.x.
Eggers, W.D., & Bellman, J. (2015). The Journey to Government's Digital Transformation. A Delloite Digital Global
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Gupta, M.P., & Jana, D. (2003). E-government evaluation: A framework and case study. Government Information Quarterly, 20(4), 365–387.
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Heeks, R., & Stanforth, C. (2015). Technological change in developing countries: Opening the black box of process using actor-network theory. Development Studies Research, 2(1), 33–50. https://doi.org/10.1080/21665095.2015.1026610
Hung, S.Y., Chang, C.M., & Yu, T.J. (2006). Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system. Government Information Quarterly, 23(1), 97-122.
Joshi, A., Kale, S., Chandel, S., & Pal, D. (2015). Likert Scale: Explored and Explained. British Journal of Applied Science & Technology, 7(4), 396–403. https://doi.org/10.9734/bjast/2015/14975
Kazemi, A., Abadi, D., & Kabiry, N. (2013). Analyzing the Effect of Customer Equity on Repurchase Intentions. International Journal of Academic Research in Business and Social Sciences, 3(6), 78–92.
Liao, C., Palvia, P., & Lin, H-N. (2006). The roles of habit and Web site quality in E-commerce. International Journal of Information Management, 26(6), 469–483. OI:10.1016/j.ijinfomgt.2006.09.001.
Limayem, M., Hirt S. G., & Cheung C. MK. (2007). How Habit Limits the Predictive Power of Intention: The Case of Information Systems Continuance. MIS Quarterly, 31(4), 705–737. DOI:10.2307/25148817.
Lucas, Henry C. (1999). Information Technology for Management 7th Edition. In New York: McGraw-Hill, Inc.
Mansoori, K.A.A., Sarabdeen, J. & Tchantchane, A.L. (2018), "Investigating Emirati citizens’ adoption of e-government services in Abu Dhabi using modified UTAUT model", Information Technology & People, 31(2), 455-481. Https://doi.org/10.1108/ITP-12-2016-0290.
McGill, T.J., Hobbs, V., & Klobas, J. (2003). User Developed Applications and Information Systems Success: A Test of DeLone and McLean's Model. Information resource Management Journal, 16(1), 24-45.
Moore, G. C., & Benbasat, I. (1991). Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation. Information System Research, 2(3), 192–222. https://doi.org/10.1287/isre.2.3.192.
Moradi, K.M., & Shahbazi, H. (2016). An analysis of the transformational leadership theory. Journal of Fundamental and Applied Sciences, 8(3), 452. https://doi.org/10.4314/jfas.v8i3s.192
Ndou, V. (2004). E-Government for Developing Countries: Opportunities and Challenges. Electronic Journal on Information Systems in Developing Countries, 18, 1–24.
Nugroho, Y.P., Basuki., & Fanani, Z. (2017). Sistem perbendaharaan dan anggaran negara (SPAN) dalam proses pencairan dana APBN pada kantor pelayanan perbendaharaan negara jakarta II. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(1), 67–80. http://dx.doi.org/10.25105/mraai.v17i1.1975
Ouellette, J. A., & Wood, W. (1998). Habit and Intention in Everyday Life: The Multiple Processes by Which Past Behavior Predicts Future Behavior. Psychological Bulletin, 124(1), 54–74. https://doi.org/10.1037/0033-2909.124.1.54
Prybutok, V. R., Zhang, X., & Ryan, S. D. (2008). Evaluating leadership, IT quality, and net benefits in an e-government environment. Information & Management, 45(3), 143–152.
Ruttan, V.W. (1997). “Induced Innovation, Evolutionary Theory and Path Dependence: Sources of Technical Change. The Economic Journal, 107(September), 1520–1529.
Susanti, S., & Kuntadi, S. (2016). Partial Least Squares-Structural Equation Modeling (PLS-SEM) Untuk Kepemimpinan, Dan Motivasi Sebagai Variabel Intervening Terhadap Peningkatan Kinerja Dosen STIE Ekuitas. Prosiding SENTIA, 8, 1–7.
Thomas, T. D., Singh, L., & Gaffar, K. (2013). The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana. International Journal of Education and Development using Information and Communication Technology, 9(3), 71-85.
Taylor, S., & Todd, P. A. (1995). Understanding Information Technology Usage: A Test of Competing Models. Information System Research, 6(2), 144-176.
Torres, L., Pina, V. & Acerete, B. (2005). E-Government Developments on Delivering Public Services among EU Cities. Government Information Quarterly, 22, 217–238.
Venkatesh, V., & Davis, Fred D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four LongitudinalField Studies. Management Science, 46(2), 186–204. http://dx.doi.org/10.1287/mnsc.46.2.186.11926
Venkatesh, V., Thong, J.Y.L., & Xu, X. (2016). Unified theory of acceptance and use of technology: A synthesis and the road ahead. Journal of the Association for Information Systems, 17(5), 328–376. https://doi.org/10.17705/1jais.00428
Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–475.
Venkatesh, V., Thong, Y. L., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157–178.
Wang, Y.S., & Liao, Y.W. (2008). Assessing eGovernment Systems Success: A Validation of the DeLone and McLean Model of Information Systems Success. Government Information Quarterly, 25, 25, 717-733. http://dx.doi.org/10.1016/j.giq.2007.06.002.
Wu, J.H., & Wang, Y.M. (2006). Measuring KMS Success: A Respecification of the DeLone and McLean’s Model. Journal of Information & Management, 43, 728-739. http://dx.doi.org/10.1016/j.im.2006.05.002.
Aladwani, A.M. (2006). An empirical test of the link between web site quality and forward enterprise integration with web consumers, Business Process Management Journal, 12(2), 178–190. https://doi.org/10.1108/14637150610657521
Allen, R., & Tommasi, D. (2001). Managing public expenditure: A Reference book for transition countries. OECD Publications Service, Paris.
Alshehri, M., Drew, S., & Alfarraj, O. (2012). A Comprehensive analysis of E-government services adoption in Saudi Arabia: Obstacles and Challenges. International Journal of Advanced Compoter Science and Applications, 3(2), 1–6. DOI: 10.14569/IJACSA.2012.030201.
Al-Swidi, A. K., & Faaeq, M. K. (2019). How robust is the UTAUT theory in explaining the usage intention of e-government services in an unstable security context?: A study in Iraq. Electronic Government an International Journal, 15(1), 37–66. DOI: 10.1504/EG.2019.10016168.
Bass, B. M. (1985). Leadership and performance beyond expectations. In New York: The Free Press.
Bass, B. M., & Avolio, B. J. (1989). Manual for the Multifactor Leadership Questionnaire. In Consulting Psychologists Press, Palo Alto.
Bass, B. M. (1990). Bass and Stogdill's Handbook of Leadership: Theory, Research, and Managerial Applications, 3'rd ed. In New York: The Free Press.
Burns, J.M. (1978). Leadership. In New York. Harper & Row.
Chong, S. C., Falahat, M., & Lee, Y. S. (2020). Emotional intelligence and job performance of academicians in Malaysia. International Journal of Higher Education, 9(1), 69–80. https://doi.org/10.5430/ijhe.v9n1p69
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
Campbell, J. P. (1990). ). Modeling the performance prediction problem in industrial and organizational psychology. In M. D. Dunnette & L. M. Hough (Eds.), Handbook of industrial and organizational psychology. Consulting Psychologists Press.
Corsi, K., Mancini, D., & Piscitelli, G. (2017). The integration of management control systems through digital platforms: A case study. Springer International Publishing, 20(March 2019), 131–151. https://doi.org/10.1007/978-3-319-49538-5_9
Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: Theory and results. USA: Sloan School of Management, Massachusets Institute of Technology, Ph.D.(January 1985), 291.
DeLone, W.H. dan E.R.Mc Lean. (1992). Information System Success: The Quest for the Dependent Variable. Infomation System Research, 3(March).
Dixon, H. (1997). “Controversy: The Source and Measurement of Technical Change. The Economic Journal, 107(September), 1518–1519. https://doi.org/10.1111/j.1468-0297.1997.tb00062.x.
Eggers, W.D., & Bellman, J. (2015). The Journey to Government's Digital Transformation. A Delloite Digital Global
Survey, New York: Deloitte University Press.
Garson, G. D. (2016). Partial Least Squares: Regression & Structural Equation Models. In NC: Statistical Associates Publishers.
Gefen, D. (2003). TAM or just plain habit: A look at experienced online shoppers. Journal of End User Computing, 15(3), 1–13. https://doi.org/10.4018/joeuc.2003070101
Gupta, A., Dogra, N., & George, B. (2018). What determines tourist adoption of smartphone apps? An analysis based on the UTAUT-2 framework. Journal of Hospitality and Tourism Technology, 9(4).
Gupta, M.P., & Jana, D. (2003). E-government evaluation: A framework and case study. Government Information Quarterly, 20(4), 365–387.
Hair, J.F., Hult, G. T.M., Ringle, C.M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). In SAGE Publications.
Heeks, R., & Stanforth, C. (2015). Technological change in developing countries: Opening the black box of process using actor-network theory. Development Studies Research, 2(1), 33–50. https://doi.org/10.1080/21665095.2015.1026610
Hung, S.Y., Chang, C.M., & Yu, T.J. (2006). Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system. Government Information Quarterly, 23(1), 97-122.
Joshi, A., Kale, S., Chandel, S., & Pal, D. (2015). Likert Scale: Explored and Explained. British Journal of Applied Science & Technology, 7(4), 396–403. https://doi.org/10.9734/bjast/2015/14975
Kazemi, A., Abadi, D., & Kabiry, N. (2013). Analyzing the Effect of Customer Equity on Repurchase Intentions. International Journal of Academic Research in Business and Social Sciences, 3(6), 78–92.
Liao, C., Palvia, P., & Lin, H-N. (2006). The roles of habit and Web site quality in E-commerce. International Journal of Information Management, 26(6), 469–483. OI:10.1016/j.ijinfomgt.2006.09.001.
Limayem, M., Hirt S. G., & Cheung C. MK. (2007). How Habit Limits the Predictive Power of Intention: The Case of Information Systems Continuance. MIS Quarterly, 31(4), 705–737. DOI:10.2307/25148817.
Lucas, Henry C. (1999). Information Technology for Management 7th Edition. In New York: McGraw-Hill, Inc.
Mansoori, K.A.A., Sarabdeen, J. & Tchantchane, A.L. (2018), "Investigating Emirati citizens’ adoption of e-government services in Abu Dhabi using modified UTAUT model", Information Technology & People, 31(2), 455-481. Https://doi.org/10.1108/ITP-12-2016-0290.
McGill, T.J., Hobbs, V., & Klobas, J. (2003). User Developed Applications and Information Systems Success: A Test of DeLone and McLean's Model. Information resource Management Journal, 16(1), 24-45.
Moore, G. C., & Benbasat, I. (1991). Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation. Information System Research, 2(3), 192–222. https://doi.org/10.1287/isre.2.3.192.
Moradi, K.M., & Shahbazi, H. (2016). An analysis of the transformational leadership theory. Journal of Fundamental and Applied Sciences, 8(3), 452. https://doi.org/10.4314/jfas.v8i3s.192
Ndou, V. (2004). E-Government for Developing Countries: Opportunities and Challenges. Electronic Journal on Information Systems in Developing Countries, 18, 1–24.
Nugroho, Y.P., Basuki., & Fanani, Z. (2017). Sistem perbendaharaan dan anggaran negara (SPAN) dalam proses pencairan dana APBN pada kantor pelayanan perbendaharaan negara jakarta II. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(1), 67–80. http://dx.doi.org/10.25105/mraai.v17i1.1975
Ouellette, J. A., & Wood, W. (1998). Habit and Intention in Everyday Life: The Multiple Processes by Which Past Behavior Predicts Future Behavior. Psychological Bulletin, 124(1), 54–74. https://doi.org/10.1037/0033-2909.124.1.54
Prybutok, V. R., Zhang, X., & Ryan, S. D. (2008). Evaluating leadership, IT quality, and net benefits in an e-government environment. Information & Management, 45(3), 143–152.
Ruttan, V.W. (1997). “Induced Innovation, Evolutionary Theory and Path Dependence: Sources of Technical Change. The Economic Journal, 107(September), 1520–1529.
Susanti, S., & Kuntadi, S. (2016). Partial Least Squares-Structural Equation Modeling (PLS-SEM) Untuk Kepemimpinan, Dan Motivasi Sebagai Variabel Intervening Terhadap Peningkatan Kinerja Dosen STIE Ekuitas. Prosiding SENTIA, 8, 1–7.
Thomas, T. D., Singh, L., & Gaffar, K. (2013). The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana. International Journal of Education and Development using Information and Communication Technology, 9(3), 71-85.
Taylor, S., & Todd, P. A. (1995). Understanding Information Technology Usage: A Test of Competing Models. Information System Research, 6(2), 144-176.
Torres, L., Pina, V. & Acerete, B. (2005). E-Government Developments on Delivering Public Services among EU Cities. Government Information Quarterly, 22, 217–238.
Venkatesh, V., & Davis, Fred D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four LongitudinalField Studies. Management Science, 46(2), 186–204. http://dx.doi.org/10.1287/mnsc.46.2.186.11926
Venkatesh, V., Thong, J.Y.L., & Xu, X. (2016). Unified theory of acceptance and use of technology: A synthesis and the road ahead. Journal of the Association for Information Systems, 17(5), 328–376. https://doi.org/10.17705/1jais.00428
Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–475.
Venkatesh, V., Thong, Y. L., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157–178.
Wang, Y.S., & Liao, Y.W. (2008). Assessing eGovernment Systems Success: A Validation of the DeLone and McLean Model of Information Systems Success. Government Information Quarterly, 25, 25, 717-733. http://dx.doi.org/10.1016/j.giq.2007.06.002.
Wu, J.H., & Wang, Y.M. (2006). Measuring KMS Success: A Respecification of the DeLone and McLean’s Model. Journal of Information & Management, 43, 728-739. http://dx.doi.org/10.1016/j.im.2006.05.002.