Mis Fertyno Situmeang
Department of Accounting, Politeknik Negeri Ambon, Ambon, Indonesia

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Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants Mis Fertyno Situmeang
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2731

Abstract

This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using PLS-SEM to assess the individual, organizational, and environmental factors influencing digital technology adoption. The findings indicate that adoption is shaped primarily by individual-level factors, with perceived usefulness and technology readiness emerging as the strongest predictors. Organizational enablers, particularly managerial support and technological infrastructure, also contribute significantly, although resource limitations remain major constraints.