Mei an o, Wahyu; Fa lyagiza, Fo unella; Faisal, Faisal; Yuye a, E na Nu A i;
Puspi asa i, Elen
A icle
The media ing ole o beha io al in en ion on ac o s in luencing use
beha io in he E-go e nmen s a e inancial applica ion sys em a he
Indonesian Minis y o Finance
Cogen Business & Managemen
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Mei an o, Wahyu; Fa lyagiza, Fo unella; Faisal, Faisal; Yuye a, E na Nu A i;
Puspi asa i, Elen (2024) : The media ing ole o beha io al in en ion on ac o s in luencing use
beha io in he E-go e nmen s a e inancial applica ion sys em a he Indonesian Minis y o
Finance, Cogen Business & Managemen , ISSN 2331-1975, Taylo & F ancis, Abingdon, Vol. 11, Iss.
1, pp. 1-17,
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The media ing ole o beha io al in en ion
on ac o s influencing use beha io in he E-
go e nmen s a e financial applica ion sys em a
he Indonesian Minis y o Finance
Wahyu Mei an o, Fo unella Fa lyagiza, Faisal Faisal, E na Nu A i Yuye a &
Elen Puspi asa i
To ci e his a icle: Wahyu Mei an o, Fo unella Fa lyagiza, Faisal Faisal, E na Nu A i
Yuye a & Elen Puspi asa i (2024) The media ing ole o beha io al in en ion on ac o s
influencing use beha io in he E-go e nmen s a e financial applica ion sys em a he
Indonesian Minis y o Finance, Cogen Business & Managemen , 11:1, 2373341, DOI:
10.1080/23311975.2024.2373341
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In o ma Ion & echnology managemen | esea ch a Icle
Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2373341
The media ing ole o beha io al in en ion on ac o s in luencing
use beha io in he E-go e nmen s a e inancial applica ion
sys em a he Indonesian Minis y o Finance
Wahyu mei an oa , o unella a lyagizab, aisal aisala , e na nu a i yuye aa and
elen Puspi asa ic
aDepa men o accoun ing, Facul y o economics and Business, uni e si as Diponego o, sema ang, indonesia; bDepa men
o Finance and Business, Voca ional school, uni e si as Diponego o, sema ang, indonesia; cDepa men o accoun ing, Facul y
o economics and Business, uni e si as s ikubank, sema ang, indonesia
ABSTRACT
saK I is a easu y in o ma ion sys em and inancial epo p epa a ion newly
implemen ed by he minis y o inance in 2022. he pilo ing phase has been conduc ed
be o e o icial implemen a ion o iden i y a ious challenges and he de elopmen o
he applica ion. he implemen a ion o saK I hea ily depends on he in en ion beha io
and ope a o beha io o use he sys em. he e o e, he Uni ied heo y o accep ance
and Use o echnology 2 (U aU 2) amewo k is used o examine he ac o s in luencing
beha io al in en ion and use beha io o he saK I sys em. he esponden s in ol ed
in he s udy we e 271 saK I use s a he s a e easu y se ice o ice. hypo hesis
es ing was conduc ed on he pa ial leas squa es-s uc u al model equa ion (Pls-sem)
wi h sma Pls 3.29 p o essional so wa e. he esea ch esul s p o ide empi ical
e idence ha social in luence and hedonic mo i a ion do no a ec he beha io al
in en ion o use saK I. howe e , pe o mance expec ancy, e o expec ancy, acili a ing
condi ions, and habi impac he beha io al in en ion o use saK I. acili a ing
condi ions, habi s, and beha io al in en ion in luences he use o saK I. Beha io al
in en ion o use saK I media es he ela ionship be ween acili a ing condi ions and
habi wi h he beha io o using he saK I sys em, wi h pa ial complemen a y
media ion. he p ac ical implica ion is ha KPPn needs o p o ide special echnical
guidance o saK I ope a o s o make he sys em easie o hem o use. enhancing
secu i y in he saK I applica ion and imp o ing in e ne capaci y a e impo an
conside a ions o maximize he use o saK I.
1. In oduc ion
In line wi h he de elopmen o he imes and he e a o Indus y 4.0, whe e companies in eg a e au o-
ma ion wi h cybe echnology, in o ma ion echnology has apidly g own. compu e s a e no longe jus
ools o p ocessing ansac ions; hey ha e e ol ed in o in eg a ed sys ems wi hin a company. he
Indus ial e olu ion 4.0 in he go e nmen is ma ked by he implemen a ion o he e-go e nmen sys-
em, an elec onic-based sys em ha u ilizes in o ma ion and communica ion echnology o enhance
e iciency, e ec i eness, and accoun abili y in he pu sui o good go e nance. he Indonesian go e n-
men has issued P esiden ial egula ion numbe 95 o 2018 conce ning he elec onic-Based go e nmen
sys em (sPBe), egula ing go e nance, managemen , in o ma ion and communica ion echnology audi s,
o ganize s, accele a ion, and moni o ing and e alua ion o he sPBe. he s a e inancial applica ion
sys em a he Ins i u ional le el known as saK I is an in o ma ion sys em ha mode nizes he imple-
men a ion o s a e inancial managemen unc ions om he pe spec i e o budge use s by in eg a ing
a ious applica ion sys ems in s a e inancial managemen . saK I is an in o ma ion sys em newly
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT Wahyu Mei an o wahyumei an o@lec u e .undip.ac.id Depa men o accoun ing, Facul y o economics and Business,
uni e si as Diponego o, Jalan P o . D Moeljono as o enojo, embalang, sema ang, Cen al Ja a, 50275, indonesia.
h ps://doi.o g/10.1080/23311975.2024.2373341
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 25 eb ua y
2024
e ised 6 June 2024
accep ed 22 June 2024
KEYWORDS
e-go e nmen inancial
applica ion; accoun ing
in o ma ion sys em;
beha io al in en ion;
uni ied heo y o
accep ance and use o
echnology
REVIEWING EDITOR
anbazhagan
neelamegam, alagappa
Uni e si y, India
SUBJECTS
inance; Business,
managemen and
accoun ing; In o ma ion
echnology
2 W. meI an o e al.
launched by he minis y o inance on Janua y 27, 2022, complemen ing he mode niza ion o he
gene al easu e o he s a e (BUn) inancial managemen h ough he implemen a ion o he s a e
easu y and Budge sys em as known sPan. he unc ion o managing s a e inances, om he s age
o p epa a ion o inancial accoun abili y, s a ing om he Wo k Uni le el (sa ke ) up o he s a e
minis y/Ins i u ions (K/l), is ca ied ou in one sys em h ough saK I, which is a con inua ion o he
implemen a ion o he In eg a ed inancial managemen In eg a ion sys em (I mIs). he de elopmen o
saK I goes h ough se e al s ages namely, he easibili y s udy s age, needs analysis, applica ion design,
and applica ion de elopmen (pilo ing s age) (www.djpb.kemenkeu.go.id).
P e ious esea ch has been conduc ed om he pilo ing s age o he implemen a ion o saK I by he
minis y o inance. acco ding o ahman e al. (2023), saK I p o ides con enience o he sema ang
s a e easu y o ice (KPPn 1) o ca y ou easu y and inancial managemen p ocesses, bu imp o e-
men s a e needed o ully u ilize he applica ion. In o ma ion quali y, sys em quali y, and pe cei ed ease
o use a ec use sa is ac ion, bu access speed, a ailable ea u es in he sys em, and use aining need
o be enhanced ( ahayuning yas, 2022). saK I acili a es he p ocess o p epa ing inancial epo s due
o single en y, in eg a ion o da a be ween modules, eal- ime da a p esen a ion, and au oma ic gene -
a ion o inancial epo componen s (Pambudi e al., 2022). he ad an ages o saK I include a cen al-
ized da abase, high-secu i y le el, ease o applica ion ins alla ion, and be e applica ion pe o mance
consis ency. he u u e challenges o he use o saK I a e human esou ce eadiness, in e ne capaci y,
and con inuous aining (nasu ion & nasu ion, 2022). Posi i e indi idual pe cep ion as well as echnology
and sys em a e ac o s in luencing use sa is ac ion in he pilo ing s age (su iono & au iqu ahman,
2020). am iani and Iskanda (2019) s a ed ha empi ically using he Delone and mclean model app oach,
he implemen a ion o saK I has no been success ul in he pilo ing s age, and p o ided ecommenda-
ions o u u e esea ch using he U aU amewo k.
se e al s udies using he U aU amewo k o es i s in luence on he accep ance and adop ion o
e-go e nmen sys ems, which a e manda o y sys ems o go e nmen and public sec o ins i u ions, a e
desc ibed by o osu-ampong e al. (2023), explaining wo U aU a iables which a e pe o mance expec-
a ion and hedonic mo i a ion in luencing beha io al in en ion. Dbesan e al. (2023) indica e ha he
U aU 2 amewo k in luences beha io al in en ion, while acco ding o addy e al. (2022), pe o mance
expec a ion and social in luence a ec beha io al in en ion. P ice alue and habi do no a ec doc o s’
beha io al in en ion o use e-consul a ion du ing he coVID-19 pandemic (Dash & sahoo, 2021b), while
he U aU 2 amewo k in luences pa ien s’ beha io al in en ion o use e-consul a ion (Dash & sahoo, 2021a).
Based on am iani and Iskanda (2019) who ecommended o u u e esea ch using he U aU ame-
wo k, his s udy will use he U aU 2 amewo k. Using he U aU 2 amewo k is expec ed o p o ide
empi ical e idence o heo e ical and applica i e de elopmen , especially ecommenda ions o he
minis y o inance, and ac o s in luencing he beha io al in en ion o ope a o s o use saK I. P ice
alue, which is one o he a iables in U aU 2, is no used in his s udy, because saK I does no impose
cos s on ope a o s using i . hedonic mo i a ion is one o he a iables ha will be used in his s udy,
al hough saK I is a manda o y sys em o he minis y o inance, esea che s will explo e whe he use
ope a o s happily use i o see i as an obliga ion o ul ill. man ai e al. (2021) ound empi ical e idence
ha beha io al in en ion is able o media e acili a ing condi ions and habi s wi h beha io using mobile
paymen se ices, which is a suppo ing ansac ion banking se ice sys em o cus ome s. he in en ion
o beha io as a media ing a iable in he accep ance o he manda o y sys em o he minis y o inance
will be es ed in his s udy. he esea ch ques ions a ising a e (1) whe he he U aU 2 amewo k in lu-
ences beha io al in en ion and he use o saK I, and (2) whe he beha io al in en ion is able o media e
he ela ionship be ween acili a ing condi ions and habi s wi h beha io usage.
2.Theo e ical amewo k and hypo hesis de elopmen
2.1. S a e-le el ins i u ion applica ion sys em (SAKTI)
minis e o inance egula ion o he epublic o Indonesia numbe 171/PmK.05/2021 ega ding he
Implemen a ion o he saK I sys em s a es ha saK I is a sys em ha in eg a es he p ocesses o plan-
ning and budge ing, implemen a ion, as well as accoun abili y o he s a e e enue and expendi u e
cogen BUsIness & managemen 3
budge in go e nmen ins i u ions. I is pa o he na ional inancial managemen sys em. he s a e
easu y and Budge sys em (sPan) is an in eg a ed sys em co e ing all budge managemen p ocesses,
including budge p epa a ion, budge documen managemen , supplie managemen , p ocu emen com-
mi men managemen , paymen managemen , s a e e enue managemen , cash managemen , accoun -
ing, and epo ing. saK I consis s o (1) adminis a ion module, (2) Budge ing module, (3) commi men
module, (4) easu e module, (5) Paymen module, (6) In en o y module, (7) ixed asse module, (8)
ecei ables module, and (9) accoun ing and epo ing. saK I is used by he Budge sec ion (Ba) o
s a e minis ies/Ins i u ions, he gene al easu e ’s Budge sec ion (Ba BUn) wi h Use access igh s, he
gene al easu e , and o he uni s g an ed Use access igh s (muh a omin, 2018; nasu ion & nasu ion,
2022; nug oho & les yowa i, 2020).
ahayuning yas (2022) p o ides empi ical e idence ha sys em quali y, in o ma ion quali y, and pe -
cei ed use ulness in luence saK I use sa is ac ion. nug oho and les yowa i (2020), using he PIeces
amewo k (Pe o mance, In o ma ion, economics, con ol, e iciency, and se ices), p o ide empi ical e i-
dence ha con ol plays a c ucial ole in use sa is ac ion, while pe o mance is he leas in luen ial
ac o . su iono and au iqu ahman (2020) p o ide empi ical e idence ha indi idual pe cep ion and
echnology/sys em a e wo ac o s in luencing use sa is ac ion wi h saK I du ing he pilo ing phase.
am iani and Iskanda (2019) p o ide empi ical e idence ha sys em quali y a ec s use sa is ac ion wi h
saK I, while in o ma ion quali y and use sa is ac ion a ec ne bene i s. acco ding o muh a omin
(2018), saK I use s expe ience sa is ac ion wi h se e al ad an ages, namely eal- ime da a, in eg a ed
applica ions, single da abase, and in eg a ed in o ma ion. Pe cei ed use ulness and pe cei ed ease o use
in luence he accep ance o saK I in he pilo ing s age (P abowo, 2017).
2.2. Uni ied heo y o accep ance and use o echnology (UTAUT)
U aU is a amewo k de eloped by Venka esh e al. (2003) based on eigh models: (1) heo y o eason
ac ion ( a), (2) heo y o Planned Beha io ( PB), (3) echnology accep ance models ( am), (4) model
o Pc U iliza ion (mPcU), (5) Di usion o Inno a ion heo y (DoI), (6) mo i a ion models, (7) social
cogni i e heo y, and (8) combined am- PB. I includes ou main a iables in luencing beha io al
in en ion: pe o mance expec ancy, e o expec ancy, social in luence, and acili a ing condi ions.
Venka esh e al. (2012) ex ended U aU o U aU 2 by adding h ee a iables in luencing he beha io al
in en ion o use in o ma ion echnology: habi , hedonic mo i a ion, and p ice alue.
o osu-ampong e al. (2023) ound empi ical e idence ha hedonic mo i a ion and echnology eadi-
ness a e he s onges ac o s in luencing he beha io al in en ion o use he go e nmen digi al census.
Dbesan e al. (2023) used he U aU 2 amewo k o es i s in luence on doc o s’ beha io al in en ion o
use blockchain echnology in go e nmen hospi als, whe e pe o mance expec ancy, e o expec ancy,
social in luence, acili a ing condi ions, and p ice alue a ec i . alkhwaldi e al. (2022) s a ed ha pe -
o mance expec ancy, social in luence, acili a ing condi ions, and echnological ask i in luence he
beha io al in en ion o use he human esou ce In o ma ion sys em (h Is) in public sec o companies
in Jo dan. addy e al. (2022) explained ha he U aU 2 model can p o ide s ong and good p edic ions
o elec onic p ocu emen accep ance, whe e pe o mance expec ancy, social in luence, and habi a e
a iables in luencing he beha io al in en ion o adop elec onic p ocu emen .
Dash and sahoo (2021a) s a ed ha U aU 2 can in luence pa ien adop ion o digi al heal h consul-
a ion se ices, and simila ly, Dash and sahoo (2021b) p o ide empi ical e idence ha he U aU 2
amewo k can in luence doc o s’ adop ion o e-consul a ion, whe e p ice alue and habi ha e no in lu-
ence. Ki a ai e al. (2020) explained ha he U aU amewo k can in luence a i udes and beha io al
in en ions o use go e nmen - o-go e nmen (g2g) sys ems. injany (2020) explained ha e o expec-
ancy and acili a ing condi ions in luence he indi idual beha io al in en ion o use e-go e nmen . Wia e
e al. (2019) explained ha he U aU model can con ibu e o he use o in o ma ion sys ems in he
ma i ime indus y (In a), whe e pe o mance expec ancy and acili a ing condi ions in luence indi id-
ual beha io al in en ion. Wu and Wu (2019) p o ided empi ical e idence ha pe o mance expec ancy,
e o expec ancy, and acili a ing condi ions in luence indi iduals o con inue using lib a y in o ma ion
sys ems in he con ex o public se ices. na anjo-Zolo o e al. (2019) p o ided empi ical e idence ha
pe o mance expec ancy and acili a ing condi ions in luence he indi idual beha io al in en ion o use
4 W. meI an o e al.
e-pa icipa ion sys ems. mansoo i e al. (2018) s a ed ha pe o mance expec ancy, e o expec ancy,
and acili a ing condi ions a ec ci izens’ beha io al in en ion o use e-go e nmen sys ems. saxena and
Janssen (2017) p o ided empi ical e idence ha he U aU amewo k can in luence indi idual beha -
io al in en ion o use open go e nmen da a in India.
2.2.1. Pe o mance expec ancy (PE)
Pe o mance expec ancy is de ined as he le el o an indi idual’s belie ha using in o ma ion echnol-
ogy will help hem gain bene i s in hei job pe o mance (Venka esh e al., 2003). Pe o mance expec-
a ion is de ined as he ex en o which he use o digi al census ools enables o icials o pe o m hei
asks e ec i ely (o osu-ampong e al., 2023). In he con ex o saK I usage, pe o mance expec a ion
e e s o he le el o belie ha ope a o s a e capable o e ec i ely, e icien ly, and imely comple ing
easu y asks and p epa ing inancial epo s o wo k uni s. his is consis en wi h indings by
o osu-ampong e al. (2023), Dbesan e al. (2023), alkhwaldi e al. (2022), addy e al. (2022), sanjee e al.
(2021), Wia e e al. (2019), na anjo-Zolo o e al. (2019), mansoo i e al. (2018) who ound empi ical e i-
dence ha pe o mance expec a ion in luences beha io al in en ion o use e-go e nmen .
H1. Pe o mance expec ancy posi i ely in luences indi iduals’ beha io al in en ion o use saK I
2.2.2. E o expec ancy (EE)
e o expec ancy is de ined he le el o ease an indi idual pe cei es in using a pa icula in o ma ion
echnology sys em (Venka esh e al., 2003). e o expec a ion e lec s use s’ pe cep ion o how easy i is
o use he human esou ces In o ma ion sys em (h Is) in human esou ces managemen (h m)
(alkhwaldi e al., 2022). saK I use s pe cei e he sys em o be easy o unde s and and use, hus equi ing
minimal e o o lea n. his is consis en wi h he indings o Dbesan e al. (2023), which s a e ha e o
expec a ion in luences doc o s’ beha io al in en ion o use blockchain echnology in heal hca e, as well
as wi h injany (2020), Wu and Wu (2019), and mansoo i e al. (2018), who ound empi ical e idence ha
e o expec a ion in luences indi iduals’ beha io al in en ion o use e-go e nmen .
H2. e o expec ancy posi i ely in luences indi iduals’ beha io al in en ion o use saK I
2.2.3. Social in luence (SI)
social in luence is he ex en o which an indi idual pe cei es ha impo an o he s belie e hey should
use a new sys em (Venka esh e al., 2003). he e o o saK I use s o lea n he sys em is h ough
pee - o-pee lea ning p o ided by colleagues, as well as h ough aining conduc ed by he wo kplace.
his is consis en wi h he esea ch conduc ed Dbesan e al. (2023), which s a e ha social in luence
a ec s doc o s’ beha io al in en ion o use blockchain echnology in heal hca e se ices. alkhwaldi e al.
(2022) and addy e al. (2022) p o ide empi ical e idence ha social in luence a ec s he beha io al
in en ion o use e-go e nmen . Dash and sahoo (2021a) and Dash and sahoo (2021b) gi e empi ical
e idence ha social in luence a ec s he beha io al in en ion o doc o s and pa ien s o use e-consul a ion.
While, saxena and Janssen (2017) explaining ha esponden s’ pe cep ions o amily, cowo ke s, and
supe io s in luence hei beha io al in en ion o use open go e nmen da a (ogD).
H3. social in luence posi i ely in luences indi iduals’ beha io al in en ion o use saK I
2.2.4. Facili a ing condi ions (FC)
acili a ing condi ions a e he le el o belie o he ex en o which an indi idual belie es ha o ganiza-
ional and echnical in as uc u e can suppo a new sys em (Venka esh e al., 2003). acili a ing condi-
ions can be de ined as someone ha ing easy access o elec onic esou ces, such as compu e s,
sma phones, in e ne connec ion, cha ooms, and o he suppo i e condi ions (na anjo-Zolo o e al.,
2019). acili a ing condi ions such as compu e s, lap ops, sma phones, in e ne , and dedica ed s a a e
able o un he Jaka a sma ci y (Jsc) applica ion p og am ( injany, 2020). mansoo i e al. (2018) s a ed
cogen BUsIness & managemen 5
ha adequa e acili a ing condi ions can encou age he use o e-go e nmen se ices. acili a ing condi-
ions in luence he beha io al in en ion o use blockchain heal hca e se ices (Dbesan e al., 2023), as
well as human esou ce sys ems alkhwaldi e al. (2022). acco ding o Dash and sahoo (2021a) and Dash
and sahoo (2021b), acili a ing condi ions in luence he beha io al in en ion o doc o s and pa ien s o
use e-consul a ion.
adequa e acili a ing condi ions a e able o in luence he use o he Inn a in o ma ion sys em (Wia e
e al., 2019). suppo i e acili ies also con ibu e o inc eased usage o mobile banking in malaysia
(ahmad & yahaya, 2022). acco ding o mohd has hake e al. (2021), echnical suppo and basic in a-
s uc u e needs can suppo he usage o in e ne banking. man ai e al. (2021) explained ha wi h a
li le basic aining, u al women’s habi s indi ec ly inc ease hei usage o digi al paymen sys ems
h ough hei beha io al in en ions. Based on e idence o man ai e al. (2021), his esea ch will es
whe he beha io al in en ion becomes a media ing a iable in he con ex o saK I usage.
H4a. acili a ing condi ions posi i ely in luence indi iduals’ beha io al in en ion o use saK I
H4b. acili a ing condi ions posi i ely in luence he beha io o using saK I
H4c. Beha io al in en ion o use saK I media es he ela ionship be ween acili a ing condi ions and beha io
o using saK I
2.2.5. Habi (H)
habi is he ex en o which someone ends o pe o m beha io au oma ically due o lea ning
(limayem e al., 2007). hsu e al. (2019) explained ha habi is a pe cep ion cons uc ha can be
in luenced by he en i onmen and expe iences ha may be unconscious. he beha io al in en ion o
saK I use s a ises om expe iences using sys ems p io o saK I as well as o he so wa e, as well as
he abili y o adop in o ma ion echnology. acco ding o ahmad and yahaya (2022), he beha io al
in en ion o asna o use mobile banking is in luenced by p e ious expe iences using In e ne banking
and o he inancial applica ions. habi also in luences he beha io al in en ion o sha ia bank consum-
e s o use m-banking (Iqbal e al., 2022), as well as in e ne banking (mohd has hake e al., 2021).
he habi s o u al women b ing abou hei beha io al in en ion o use digi al paymen sys ems
(man ai e al., 2021).
consume s o Islamic banks who a e accus omed o adop ing in o ma ion echnology sys ems will use
m-banking in hei inancial ansac ion ac i i ies (Iqbal e al., 2022), and consume s accus omed o dig-
i al sys ems will use ide-hailing applica ions o hei daily ac i i ies (chak abo y e al., 2021). Çe a e al.
(2020) and owusu Kwa eng e al. (2019) s a e ha someone who is accus omed o digi al sys ems will
use m-banking in e e y inancial ansac ion ac i i y. man ai e al. (2021) ound empi ical e idence ha
he beha io al in en ion o use digi al paymen sys ems media es he ela ionship be ween habi and
usage beha io . like acili a ing condi ions, he beha io al in en ion o use saK I will be es ed as a
a iable media ing he ela ionship be ween habi and usage beha io .
H5a. habi posi i ely in luences indi iduals’ beha io al in en ion o use saK I
H5b. habi posi i ely in luences he beha io o using saK I
H5c. Beha io al in en ion o use saK I media es he ela ionship be ween habi and beha io o using saK I
2.2.6. Hedonic mo i a ion (HM)
hedonic mo i a ion is he pleasu e and com o ha a ises when someone uses in o ma ion echnology
(Venka esh e al., 2012). When saK I use s eel com o able and happy wi h he sys em, hey will in end
o use saK I. his s a e aligns wi h o osu-ampong e al. (2023), explaining ha he pleasu e and com o
o using he go e nmen ’s digi al census sys em in luence use s’ beha io al in en ion o use he sys em.
6 W. meI an o e al.
alkhwaldi (2023), chak abo y e al. (2021), addy e al. (2018) ound empi ical e idence ha com o and
happiness when using in o ma ion sys ems in luence use s’ beha io al in en ion o use he in o ma-
ion sys em.
H6. hedonic mo i a ion has a posi i e impac on indi iduals’ beha io al in en ion o use saK I
2.2.7. Beha io al in en ion (BI) and beha io (B)
Beha io al in en ion is he willingness and e o o an indi idual o engage in unde lying beha io
(Upadhyay e al., 2022). When saK I use s in end o use i , hey will beha e sus ainably. his is suppo ed
by o osu-ampong e al. (2023), Dash and sahoo (2021a) and Dash and sahoo (2021b), who explain ha
he beha io al in en ion o e-go e nmen use s in luences hei usage beha io o he sys em.
H7. he indi idual’s beha io al in en ion o use saK I has a posi i e impac on he indi idual’s beha io o
using saK I
igu e 1 is a esea ch amewo k illus a ing he ela ionship be ween independen and dependen
a iables as explained in he hypo hesis de elopmen abo e.
3. Resea ch me hodology
3.1. Da a collec ion
he popula ion in his s udy consis s o use s and ope a o s o saK I a he le el o he na ional easu y
o ice (KPPn) wo k uni s. esponden s in ol ed in he sample we e selec ed using he pu posi e sam-
pling me hod (g ay e al., 2007; anji , 2012; sugiyono, 2013) wi h he c i e ia ha (1) esponden s a e
employees o KPPn ype a1 sema ang II, (2) esponden s a e use s and ope a o s o saK I a KPPn ype
a1 sema ang II. he selec ion o KPPn sema ang II as he sampling loca ion is because i had he high-
es alue o budge implemen a ion ealiza ion compa ed o o he KPPns in 2022. he esea ch sample
size is de e mined based on hai , Black, e al. (2019), s a ing ha he minimum esea ch sample size can
be ob ained by mul iplying he numbe o ques ion indica o s in he esea ch by 5 o 10. he esea ch
da a was ob ained om esponden s who illed ou a 1–5 like scale ques ionnai e in google o ms
(appendix) ia he s.id link. he in o med w i en consen has been ob ained in his s udy o he espon-
den s who a e in ol ed as esea ch samples. e hical app o al was ob ained om e hics commi ee o
acul y o Business and economics, Uni e si as Diponego o wi h eg numbe 29/Un.7 2.6.2/aK/V, and
head o KPPn a1 sema ang II wi h he le e numbe s-467/KPn.1402.
esea ch da a we e collec ed du ing he pe iod o sep embe 2023, and 271 ou o a o al o 486
esponden s who we e gi en he ques ionnai e p o ided comple e answe s. he esponse a e o his
s udy was 55,76%, which consis s o 150 males and 121 emales, wi h 178 indi iduals aged be ween
21–40 yea s and 93 indi iduals aged be ween 40–59 yea s. he e a e 3 ypes o ope a o s, namely pay-
men ope a o s consis ing o 96 people, budge ope a o s consis ing o 100 people, and commi men
Figu e 1. Resea ch model.
cogen BUsIness & managemen 7
ope a o s consis ing o 75 people. ega ding saK I usage expe ience, 55 esponden s had less han
1 yea o expe ience, 105 had 1–2 yea s, and 111 had 3–5 yea s o expe ience. able 1 summa izes he
demog aphic cha ac e is ics o he esponden s in ol ed in his s udy.
3.2. Da a analysis me hod
Da a analysis in his s udy used he pa ial leas squa es s uc u al equa ion modeling (Pls-sem) me hod
analyzed wi h sma Pls 3.2.9 p o essional so wa e. Pls-sem is used in his s udy because i has s onge
s a is ical powe compa ed o cB-sem, allowing o ce ain ela ionships o be mo e signi ican (hai
e al., 2022). non- esponse bias es ing was conduc ed because he e we e esponden s who answe ed
la e using an independen sample - es . Desc ip i e analysis p esen ed minimum and maximum alues,
mean, and s anda d de ia ion in his s udy. hai e al. (2022) explained ha he e a e wo e alua ions,
(1) e alua ion o he measu emen model and (2) e alua ion o he s uc u al model. he e alua ion o
he measu emen model consis s o ou s eps, indica o eliabili y, in e nal consis ency eliabili y, con e -
gen alidi y, and disc iminan alidi y. e alua ion o he s uc u al model also consis s o ou s eps,
assessing he collinea i y o he s uc u al model, assessing he explana o y powe o a model, assessing
he p edic i e capabili y o a model, and e alua ing he signi icance and ele ance o he ela ionships
in he s uc u al model.
4. Analysis and esul
4.1. Non- esponse bias es
he e we e 30 esponden s ou o he 271 who answe ed he ques ionnai e la e. he e o e, a non- esponse
bias es was conduc ed on he esponses o hose who answe ed la e o in es iga e whe he he e we e
di e ences in esponses be ween hose who answe ed and e u ned he ques ionnai e on ime. I he
signi icance alue (2- ailed) > 0.05, hen he e is no di e ence in esponses be ween esponden s who
answe ed on ime and hose who did no . able 2, conce ning he non- esponse bias es , shows signi -
icance alues (2- ailed) o esponden s who answe ed on ime and hose who answe ed la e, 0.495 and
0.362, espec i ely. he es esul s indica e no di e ence in esponses among esponden s, allowing he
la e esponses o be u ilized as esea ch da a o hypo hesis es ing.
4.2. Desc ip i e s a is ics
Desc ip i e analysis was conduc ed o de e mine he minimum, maximum, mean, and s anda d de ia ion
o he a iables used in he s udy. he a e age alue o pe o mance expec a ion alls wi hin a high
ange a 17.04, app oaching he maximum alue o 20. o he a iables, such as e o expec a ion, social
in luence, acili a ing condi ions, habi , and hedonic mo i a ion, ha e mean alues wi hin a mode a e
ange abo e he midpoin . simila ly, o beha io al in en ion and beha io a iables, he mean alues a e
wi hin a mode a e ange, abo e he midpoin . he s anda d de ia ion alues o each a iable a e below
he mean, indica ing ha esponden s’ answe s all wi hin he ange o he mean, wi h no abno mal
da a. able 3 shows desc ip i e s a is ic esul s.
Table 1. Responden demog aphic.
Responden demog aphic Ca ego y o al Pe cen age
gende Male 150 55,35%
Female 121 44.,65%
age 21–40 178 63,69%
40–59 93 34,31%
ope a o s Paymen s ope a o s 96 35,8%
Budge ing ope a o s 100 36,6%
Commi men ope a o s 75 27,6%
expe ience <1 yea 55 20.29%
1–2 yea 105 38.74%
3–5 yea 111 40.97%
14 W. meI an o e al.
7. Limi a ion and u u e esea ch
he limi a ions o his s udy include he low esponse a e o esponden s o he p o ided ques ionnai es
and he delayed esponses collec ed beyond he esea che ’s speci ied deadline. u u e esea ch should
ocus on maximizing he dis ibu ion and collec ion o ques ionnai es, wi h he assis ance o an in e me-
dia y o liaison appoin ed o acili a e communica ion be ween esponden s and esea che s. u he
de elopmen o addi ional a iables ha can be in eg a ed in o he U aU 2 amewo k is s ill possible
in u u e esea ch. concep s such as he D&m model and ask echnology i ( ) model can be in e-
g a ed wi h U aU 2.
E hical app o al s a emen
he s udy was app o ed by e hics commi ee o Business and economics acul y, Uni e si as Diponego o wi h eg
numbe 29/Un.7 2.6.2/aK/V, and KPPn a1 sema ang II wi h he le e numbe s-467/KPn.1402.
Au ho s’ con ibu ions
concep ualiza ion: Wahyu mei an o, o unella a lyagiza. Da a collec ion: Wahyu mei an o, o unella a lyagiza,
e na nu yuye a, elen Puspi asa i. o mal analysis: Wahyu mei an o, o unella a lyagiza, e na nu yuye a.
me hodology: Wahyu mei an o, aisal aisal, e na nu yuye a. P ojec adminis a ion: elen Puspi asa i. so wa e:
o unella a lyagiza. Valida ion: Wahyu mei an o, aisal aisal. W i ing – o iginal d a : Wahyu mei an o. W i ing
– e iew and edi ing: aisal aisal, elen Puspi asa i. all au ho s ag ee o be accoun able o all aspec s o
he wo k.
Disclosu e s a emen
no po en ial con lic o in e es was epo ed by he au ho s.
In o med consen
In o med w i en consen is applicable o is esea ch.
Funding
his esea ch did no ecei e any esea ch g an s o unding om o he sou ces.
Abou he au ho s
Wahyu Mei an o is a lec u e a he accoun ing Depa men , acul y o Business and economics, Uni e si as
Diponego o, Indonesia. he has published pape in in e na ional jou nals wi h in e es esea ch in accoun ing in o -
ma ion sys em, beha io al accoun ing.
Fo unella Fa lyagiza is an alumni o accoun ing and Business Depa men , school o Voca ion, Uni e si as
Diponego o, Indonesia. she has expe ise in accoun ing and axa ion.
Faisal Faisal is lec u e and P o esso a he accoun ing Depa men , acul y o Business and economics, Uni e si as
Diponego o, Indonesia. he has published many pape s in In e na ional jou nals wi h in e es esea ch in g een
accoun ing, co po a e esponsibili y, sus ainabili y and co po a e go e nance. he is now Dean o acul y o Business
and economics.
E na Nu A i Yuye a is a lec u e a he accoun ing Depa men , acul y o Business and economics, Uni e si as
Diponego o, Indonesia. she has published pape in in e na ional jou nals wi h in e es esea ch in accoun ing, capi al
ma ke , co po a e go e nance.
Elen Puspi asa i is a lec u e a he accoun ing Depa men , acul y o Business and economy, Uni e si as s ikubank,
Indonesia. she has published pape in in e na ional jou nals wi h in e es esea ch in accoun ing, inance, and capi al
ma ke . she is now Vice ec o III.
cogen BUsIness & managemen 15
ORCID
Wahyu mei an o h p://o cid.o g/0009-0004-7594-429X
aisal aisal h p://o cid.o g/0000-0002-4847-0306
e na nu a i yuye a h p://o cid.o g/0000-0001-6467-984X
elen Puspi asa i h p://o cid.o g/0000-0001-5076-0102
Da a a ailabili y s a emen
he da ase s used and/o analyzed du ing he cu en s udy a e a ailable om he co esponding au ho upon ea-
sonable eques .
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cogen BUsIness & managemen 17
Appendix. Resea ch ques ionnai e
Va iable indica o s
Pe o mance expec ancy 1. saK i is an applica ion ha is use ul in my wo k.
2. saK i makes i easie o me o do my job.
3. saK i allows me o do my wo k as e han o he inancial applica ions.
4. My p oduc i i y can inc ease by using saK i.
e o expec ancy 1. i will no ha e di icul y lea ning how o use he saK i applica ion.
2. i eel com o able doing my job using he saK i applica ion.
3. i is easy o me o become p o icien in using he saK i applica ion.
4. o e all, i ind saK i easy o use.
social in luence 1. People i espec sugges ha i use saK i.
2. People impo an o me hink ha i should use saK i.
3. People in my en i onmen who use he saK i applica ion ha e highe p es ige
han hose who do no .
4. i use he saK i applica ion o wo k because many people also use i .
Facili a ing condi ion 1. i ha e he necessa y esou ces (compu e /in e ne ) o use he saK i applica ion.
2. i ha e he necessa y knowledge o use he saK i applica ion.
3. saK i is compa ible wi h o he sys ems ha i use.
4. saK i has guidelines o i s usage.
Hedonic mo i a ion 1. using he saK i applica ion is enjoyable o me.
2. using he saK i applica ion is e y en e aining o me.
3. using he saK i applica ion is e y ewa ding o me.
4. using he saK i applica ion is e y in e es ing and enhances my p es ige.
Habi s 1. using he saK i applica ion is a habi o e e y ope a o a he DJPb agency le el.
2. i eel sa is ied when using he saK i applica ion.
3. e e y ope a o a he DJPb agency le el should use he saK i applica ion.
4. using he saK i applica ion is some hing i do wi hou hinking o my job.
Beha io al in en ion 1. i in end o con inue u ilizing saK i in my u u e wo k.
2. i will use saK i in my daily li e.
3. Conside ing ha i ha e a compu e capable o accessing he in e ne , i will
con inue o use he saK i applica ion.
use beha io 1. some imes, i use saK i o my wo k.
2. i o en use he saK i applica ion o pe o m daily asks.
3. i always use he saK i applica ion in all o my wo k.
