Authors:
Ratih Kusumastuti
1
;
Derist Touriano
2
and
Iskandar Sam
1
Affiliations:
1
Jambi University, Indonesia
;
2
Information Technology Department, Faculty of computer science and engineering
Universitas Adiwangsa Jambi (UNAJA), Indonesia
Keyword(s):
Accrual-based Accounting, Information Quality, TAM 3, Perceived Usefulness, Behavioral Intention, Use Behavior
Abstract:
The application of accrual-based accounting in government organizations requires an IT-based accounting system and complex information quality. However, the implementation of a new system or technology tends to confuse the potential users, or its presence is rejected by them. With these problems, the purposes of the research are to assess the user behavior on the implementation of Sistem Perbendaharaan dan Anggaran Negara (SPAN) or the State Budget and Treasury System in the Directorate General of State Treasury, Ministry of Finance of the Republic of Indonesia, to assess and to build the effectiveness of accrual-based accounting system model that is run in SPAN using Technology Acceptance Model 3 (TAM 3), as well as to build and to produce new model on TAM 3. The respondents’ answer data indicated that perceived usefulness was either perceived of ease or difficult of using accrual information to decision making, behavioral intention meant the desire of how people were willing hard t
o try doing that behavior which became the critical issue of high frequency of behavior in using accrual-based financial report information to decision making.
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