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All Journal Dinasti Accounting Review
Aam Salamah
Winaya Mukti University
Economics, Econometrics & Finance

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E-Reporting Usage Model Based on the Technology Acceptance Model (TAM) at the Badan Penanggulangan Bencana Daerah Kota Cimahi Annnisa Fitri Anggraeni Anggraeni; Aam Salamah
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3915

Abstract

The utilization of the E-Reporting system to support operations at the Cimahi City Regional Disaster Management Agency (BPBD) relies on the system's acceptance and usage by employees. This study aims to analyze the factors influencing E-Reporting usage based on the Technology Acceptance Model (TAM) framework, specifically Perceived Ease of Use, Perceived Usefulness, Behavioral Intention, and Actual Use. A quantitative approach was employed using Path Analysis, with data processed via IBM SPSS. The results indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Behavioral Intention. However, Perceived Usefulness does not significantly affect Behavioral Intention. Furthermore, neither Perceived Ease of Use nor Perceived Usefulness has a significant impact on Actual Use; conversely, Behavioral Intention has a positive and significant effect on Actual Use. These findings demonstrate that the intention to use the system is a crucial factor in driving the actual usage of E-Reporting. While the system's ease of use plays a role in enhancing perceived usefulness and employee intention to use the system, perceived usefulness does not directly determine the intention or actual usage of E-Reporting. These findings highlight the importance of improving ease of use and strengthening usage intentions to optimize the utilization of E-Reporting at BPBD Cimahi City.
Co-Authors Annnisa Fitri Anggraeni Anggraeni