Factors Influencing Attitude Towards User's Attitude Towards Agency-Level Financial Application System (SAKTI) at the Directorate General of Highways (DJBM) with Gender as A Moderating Variable

Authors

  • Dendhi Agung Nugroho Universitas Brawijaya
  • Zaki Baridwan Universitas Brawijaya
  • Mirna Amirya Universitas Brawijaya

DOI:

https://doi.org/10.58344/locus.v4i6.4437

Keywords:

gender, attitude usage, system application finance

Abstract

The implementation system's accuracy and the user's perception of technology are contingent upon the quality of the finance sector's report. Conducting research This objective is to examine the impact of Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs, and Task-Technology Fit on the attitude towards the use of the System Application Agency Level Finance (SAKTI) application, with a variable Gender Moderatio. Conducting research This quantitative method survey was conducted on 146 personnel of the Directorate General of Highways who are active SAKTI users. PLS-SEM was implemented to conduct data analysis. The findings indicate that the attitude towards utilising the SAKTI application is significantly influenced by perceived IT beliefs and task-technology fit, while perceived usefulness and ease of use do not exhibit a significant impact. The gender variable has not been demonstrated to serve as a moderator in the relationship between the attitudes of users and their perceptions of the application. Results This affirms the significance of technology and its compatibility with the mission. Participate in the enhancement of public awareness of the reception system. Conducting research This provides a strategic recommendation. In order to enhance the implementation of SAKTI, training, alignment assignments, and user-centred approaches are implemented.

References

Al-Gahtani, S. S., Tamimi, A. A., & Al-Somali, S. A. (2007). Faktor-Faktor yang Memengaruhi Penerimaan dan Penggunaan Sistem Informasi: Studi Empiris di Arab Saudi. Journal of Global Information Technology Management, 10(4), 51-80. https://doi.org/10.1080/1097198X.2007.10856457

Apsari, R. D., Widhiyani, N. L. S., & Rasmini, N. K. (2024). The influence of accounting information system quality and Perceived Usefulness on accounting information system (AIS) user satisfaction (Case study at the head office of the Bali Regional Development Bank). European Journal of Business and Management Research, 11(5), 509-524. https://doi.org/10.24018/ejbmr.2023.8.4.2059

Ayem, S., & Karlina, S. (2021). Kompetensi Sumber Daya Manusia Memoderasi Faktor Yang Mempengaruhi Kualitas Laporan Keuangan UMKM. Jurnal Manajemen dan Keuangan, 10(1), 1-14. https://online-journal.unja.ac.id/mankeu/article/download/33116/19342/116015

Azwar, A., Amriani, T. N., & Subekan, A. (2016). Evaluasi atas implementasi aplikasi sistem akuntansi instansi basis akrual (SAIBA) pada mitra kerja KPPN Gorontalo dan Marisa. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(2), 111–135.

Binyamin, S. S., Rutter, M. J., & Smith, S. (2020). The moderating effect of Gender and age on the students’ acceptance of learning management systems in Saudi higher education. Knowledge Management & E-Learning: An International Journal, 12(1), 30–62. https://doi.org/10.34105/j.kmel.2020.12.003

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.

Gusherinsya, R., & Samukri, S. (2020). Pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. Jurnal Akuntansi, 9(1), 58-68. http://ejournal.stiemj.ac.id/index.php/akuntansi

Meiranto, W., Faisal, F., & Yuyetta, E. N. A. (2024). The mediating role of effort expectation on digital banking behavior intention in the Indonesian bank industry: An integration of UGT-UTAUT2. International Journal of Data and Network Science, 8(2024), 2547–2562. doi: 10.5267/j.ijdns.2024.5.003.

Meiranto, W., Farlyagiza, F., Faisal, F., Yuyetta, E. N. A., & Puspitasari, E. (2024). The mediating role of behavioral intention on factors influencing user behavior in the E-government state financial application system at the Indonesian Ministry of Finance. Cogent Business & Management, 11(1), 2373341. https://doi.org/10.1080/23311975.2024.2373341

Reza, A. F., & Febriani, D. (2024). Efektivitas penerapan software akuntansi terhadap laporan keuangan UMKM halal Bogor. I-ECONOMICS: A Research Journal on Islamic Economics, 10(1), 79-95. https://doi.org/10.19109/ieconomics.v10i1.22295

Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill-building approach. John Wiley & Sons.

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), 425-478. https://doi.org/10.2307/30036540

Downloads

Published

2025-07-01