Sikap dan Kepuasan Pengguna Sistem Perbendaharaan dan Anggaran Negara (SPAN)

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Published Sep 9, 2016
DOI https://doi.org/10.33105/itrev.v1i2.54

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Meilena Sarmilasari
Kementerian Keuangan

Abstract

This study aims to analyze factors in the acceptance and success of the implementation of SPAN for those who have direct access to it (licensed users) at the Treasury Office (KPPN) using an integrated model. The samples are 160 licensed users in 15 KPPN in Central Java. The technical analysis used in this research is Partial Least Square (PLS) using software SmartPLS version 3.2.3. Based on the result, it was found that social factors and facilitating conditions have positive and significant effects on user attitudes. In addition, user attitudes also have positive and significant effects on user satisfaction. Meanwhile, other variables, such as performance expectations, effort expectations, information quality and systems quality, have no effect on user attitude in using SPAN.


Abstrak


Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan dan kesuksesan penerapan SPAN bagi para pengguna yang memiliki hak akses (licenced user) SPAN di KPPN dengan menggunakan model integrasi (integrated model). Pengambilan sampel menggunakan metode area sampling dengan sampel yang terdiri dari licenced user pada KPPN lingkup Jawa Tengah (15 KPPN) sebanyak 160 responden. Teknis analisis yang digunakan adalah Partial Least Square (PLS) dengan pengolahan data menggunakan perangkat lunak SmartPLS Versi 3.2.3. Berdasarkan hasil analisis, diperoleh kesimpulan bahwa pengaruh sosial dan kondisi yang memfasilitasi, berpengaruh positif dan signifikan terhadap sikap pada penggunaan. Sikap pada penggunaan juga berpengaruh positif dan signifikan terhadap kepuasan pengguna. Sedangkan variabel lain, meliputi ekspektasi kinerja, ekspektasi usaha, kualitas informasi, dan kualitas sistem tidak berpengaruh terhadap sikap pada penggunaan SPAN.

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How to Cite
Sarmilasari, M. (2016). Sikap dan Kepuasan Pengguna Sistem Perbendaharaan dan Anggaran Negara (SPAN). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 1(2), 15-33. https://doi.org/https://doi.org/10.33105/itrev.v1i2.54
Issue
Vol 1 No 2 (2016): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan Publik Volume 1 Nomor 2
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