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

Baskoro Perdana Putra, Imam Subekti and Sari Atmini
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Baskoro Perdana Putra: Accounting Department, Faculty of Economic and Business, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia
Imam Subekti: Accounting Department, Faculty of Economic and Business, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia
Sari Atmini: Accounting Department, Faculty of Economic and Business, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 10, 217-230

Abstract: 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. Key Words:Financial Management Information System (FMIS), Technology Acceptance Model (TAM), compatibility, external technical support, management support

Date: 2022
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