Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 4 No 2 (2025): Juli

Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District

Yulianti, Sri (Unknown)
Tikasari, Nopi (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

This study aims to explore the determinants that influence employees' interest in utilising the ePuskesmas application as a revenue information system within the Mojokerto District Health Centre. The application was developed to support digitisation in recording and reporting health service revenue administration. This study used quantitative methods through a survey involving 81 respondents from 27 Puskesmas, including administrative officers, cashiers, treasurers, and accountants. A total of 70 usable questionnaires were analysed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS software. The results of the analysis show that performance expectations, perceived ease of use, and availability of infrastructure support have a significant and positive influence on interest in using the application. In contrast, social influence factors do not have a significant impact. The R² value of 0.754 indicates that the model can explain 75.4% of the variability in usage interest. These findings highlight the importance of ease of use, operational effectiveness, and infrastructure support in strengthening the implementation of digital technology in primary healthcare facilities.

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Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...