Analisis Faktor Persepsi Manfaat Dan Kemudahan Dalam Adopsi E-Retribusi Pasar: (Studi Literatur Berbasis Technology Acceptence Model Di Kota Bandung) - Dewi Nurmala Sari; Ajeng Kusuma Andaning; Ayu Widowati Johannes; Tati Sarihati (JEKP (Jurnal Ekonomi dan Keuangan Publik), 2025)
ABSTRACT Digitizing market levies through the e-retribution system is a key strategy for the Bandung City Government to improve transparency, accountability, and Regional Original Revenue (PAD). However, the system's success depends not only on technological infrastructure but also on the acceptance of market traders as primary users. This article aims to analyze the factors of perceived usefulness (PU) and perceived ease of use (PEOU) in the adoption of e-market levies in Bandung City, as well as to identify external barriers influencing technology acceptance. The method used is a systematic literature review using the PRISMA approach, analyzing 23 selected primary and secondary documents (published between 2018 and 2024) using thematic analysis techniques based on Davis's (1989) Technology Acceptance Model (TAM) framework. The findings indicate that PU and PEOU are the primary determinants of acceptance, but their effectiveness is significantly mediated by three external factors: (1) training intensity and methods, (2) level of trust in the system and institutions, and (3) disparities in digital literacy between generations. Bandung City's Regional Original Revenue (PAD) data (2021–2024) shows an increase in the contribution of e-retribution from 44% to 90%, but resistance persists, particularly among older vendors who find the system complicated and unuser-friendly. Theoretically, this study extends the TAM model by integrating contextual variables such as digital literacy, institutional trust, and community mentoring models relevant to the context of local e-government and non-technical user groups in developing countries. Practically, these findings recommend evidence-based policies: (1) redesigning the e-retribution application using universal design principles; (2) institutionalizing the "Market Digital Ambassador" program as a peer-to-peer mentoring model; (3) ongoing audio-visual-based training; and (4) developing a backup system and a real-time transparency dashboard to restore trust after a technical incident. This study emphasizes that successful digital transformation must be human-centered, not just technology-centered. Keywords: Market e-retribution, Technology Acceptance Model, Perceived Usefulness, Perceived Ease of Use ABSTRAK Digitalisasi retribusi pasar melalui sistem e-retribusi menjadi strategi kunci Pemerintah Kota Bandung dalam meningkatkan transparansi, akuntabilitas, dan Pendapatan Asli Daerah (PAD). Namun, keberhasilan sistem tidak hanya bergantung pada infrastruktur teknologi, melainkan pada penerimaan pedagang pasar sebagai pengguna utama. Artikel ini bertujuan untuk menganalisis faktor persepsi manfaat (Perceived Usefulness/PU) dan persepsi kemudahan (Perceived Ease of Use/PEOU) dalam adopsi e-retribusi pasar di Kota Bandung, serta mengidentifikasi hambatan eksternal yang memengaruhi penerimaan teknologi. Metode yang digunakan adalah studi literatur sistematis (systematic literature review) dengan pendekatan PRISMA, menganalisis 23 dokumen primer dan sekunder terpilih (publikasi 2018–2024) melalui teknik analisis tematik berbasis kerangka Technology Acceptance Model (TAM) Davis (1989). Temuan menunjukkan bahwa PU dan PEOU merupakan determinan utama penerimaan, namun efektivitasnya dimediasi secara signifikan oleh tiga faktor eksternal: (1) intensitas dan metode pelatihan, (2) tingkat kepercayaan terhadap sistem dan institusi, serta (3) disparitas literasi digital antar generasi. Data PAD Kota Bandung (2021–2024) menunjukkan peningkatan kontribusi e-retribusi dari 44% menjadi 90%, namun resistensi tetap ada, terutama di kalangan pedagang usia lanjut yang merasa sistem rumit dan tidak ramah pengguna. Implikasi teoretis, penelitian ini memperluas model TAM dengan mengintegrasikan variabel kontekstual seperti literasi digital, kepercayaan institusional, dan model pendampingan komunitas yang relevan dalam konteks e-government lokal dan kelompok pengguna non-teknis di negara berkembang. Implikasi praktis, temuan ini merekomendasikan kebijakan berbasis bukti: (1) redesain aplikasi e-retribusi dengan prinsip universal design; (2) institusionalisasi program “Duta Digital Pasar” sebagai model pendampingan peer-to-peer; (3) pelatihan berkelanjutan berbasis audio-visual; dan (4) pembangunan sistem backup serta dashboard transparansi real-time untuk memulihkan kepercayaan pasca-insiden teknis. Penelitian ini menegaskan bahwa transformasi digital yang sukses harus berpusat pada manusia, bukan hanya pada teknologi. Kata Kunci: e-retribusi pasar, Technology Acceptance Model, Perceived Usefulness, Perceived Ease of Use