Journal of Accounting and Investment
Vol 18, No 2: July 2017

Determinant of SPAN’s User Performance: Technology Performance Chain

Ratna Asih Wulandari (Badan Pusat Statistik Nusa Tenggara Barat)
Dedye Priyo Wibowo (Kantor Perbendaharaan Provinsi Nusa Tenggara Barat)
Surati Surati (Magister Akuntansi Universitas Mataram, Lombok, Nusa Tenggara Barat)
Rr. Sri Pancawati Martiningsih (Magister Akuntansi Universitas Mataram, Lombok, Nusa Tenggara Barat)



Article Info

Publish Date
13 Jul 2017

Abstract

Integrated Financial Management Information System (IFMIS) is designed to improve accountability, transparency, and efficiency of the government financial management. The core of IFMIS in Indonesia is SPAN (Sistem Perbendaharaan dan Anggaran Negara). SPAN plays main role in organization process. SPAN supports job completion as well. This research links information system (SPAN) and individual performance. This study investigates the relationship among technology characteristics, task characteristics, computer self efficacy (CSE), task technology fit (TTF) and utilization toward SPAN’s user performance. This is a causal explanatory research. Questionnaires were distributed to SPAN’s users in Lombok Island and analyzed by partial least square (Smart PLS). Analytical results show that technology characteristics and task characteristics have positive influences to TTF and TTF has positive influence of utilization.

Copyrights © 2017






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...