Pengaruh Persepsi Kemudahan Penggunaan Terhadap Keberhasilan Implementasi Sistem Informasi Keuangan Daerah (SIKD) Dengan Persepsi Kemanfaatan dan Sikap Pengguna Sebagai Variabel Intervening (Studi Pada SKPD Kota Lubuklinggau)

Abstract

This research is purposed to test an achievement level of Success Financial Information System (SIKD) at Local Government Working Unit (SKPD) Lubuklinggau. The model that used to imply the success of SIKD implementation is Technology Acceptance Model (TAM) with three main constructions that are perceived ease of use, perceived usefulness, and attitude of users. The data used are primary data using questionnaires. Data collection technique is total sampling with research sample is sub-division head and accounting staffs in SKPD Lubuklinggau. Data analysis is using simple, multivariate, and hierarchical regression with SPSS v. 16.0. Based on research finding, it shows that: 1) perceived ease of use affect the perceived usefulness, 2) perceived ease of use affect the attitude of users, 3) perceived usefulness affect the successful implementation of SIKD, 4) the attitude of users does not affect the successful implementation of SIKD, 5) perceived usefulness effect on user attitudes, 6) perceived ease of use affect the successful implementation of SIKD through the perceived usefulness, and 7) perceived ease of use affect the successful implementation of SIKD through the user attitude. This research gives some implications for SKPD and others organization which are implementing information system, especially financial information system, in their working unit. This research can be a reference for government agencies, reader, and other researcher to measure level of user acceptance toward information technology.

Keywords: Technology Acceptance Model (TAM), Perceived Ease of Use, Perceived Usefulness, User Attitudes, Successful Implementation of SIKD.