E-JURNAL AKUNTANSI
Vol 34 No 3 (2024)

Determinan Niat Menggunakan Teknologi Blockchain pada Sistem Informasi Akuntansi dan Manajemen oleh Pegawai Pemerintah Daerah

Novia Linda (Unknown)
Hafiez Sofyani (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
31 Mar 2024

Abstract

This research aims to determine the willingness of local governments to use blockchain software in the Accounting and Management Information System (SIAM). Technology Organization Environment (TOE) theory is the theory adopted in this research. The sample for this research was employees of Regional Apparatus Organizations (OPD) in Sleman Regency by applying the purposive sampling method. This research is included in qualitative research which uses primary data in the form of direct questionnaires. To test the hypothesis, researchers used PLS with SmartPLS v.04 software. Computer anxiety has a negative effect on intention to use blockchain. This means that the higher the computer anxiety, the lower the intention to adopt blockchain. Meanwhile, data privacy security, top management support, and competitive pressure have a positive influence on intention to use blockchain. Data privacy security, top management support, and competitive pressure directly influence the intention to use blockchain technology. Keywords: Blockchain; MAIS; Regional Government; TOE

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...