Harmony Management: International Journal of Management Science and Business
Vol. 3 No. 2 (2026): International Journal of Management Science and Business

Analysis of User Satisfaction of Financial Information System (SIMKEU) Using Technology Acceptance Model (TAM) Approach at Jember University

Yudi Tri Cahyono Kasmilan (Universitas Jember)
Andi Sularsso (Universitas Jember)
Arnis Budi Susanto (Universitas Jember)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the factors influencing user satisfaction of the Financial Information System (SIMKEU) at Jember University using the Technology Acceptance Model (TAM) approach. The research employs a quantitative causal design with a primary data collection method through questionnaires distributed to all 93 active users of the SIMKEU accountability menu, consisting of ASN and PPNPN employees, using a census sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS software. The results indicate that perceived ease of use and perceived usefulness have a positive and significant effect on user satisfaction. Furthermore, behavioral intention to use positively and significantly influences actual system usage, and actual system usage positively and significantly affects user satisfaction. Behavioral intention and actual system usage serve as mediating variables in the relationship between user perceptions and satisfaction, thereby reinforcing the validity of TAM in the context of mandatory financial information systems in higher education institutions. This study contributes theoretically by extending the TAM literature in mandatory use contexts and practically by providing recommendations for system developers and university management to enhance system quality, interface design, and user training to improve overall user satisfaction.

Copyrights © 2026






Journal Info

Abbrev

HarmonyManagement

Publisher

Subject

Economics, Econometrics & Finance

Description

(Harmony Management: International Journal of Management Science and Business) [e-ISSN : 3063-6248, p-ISSN : 3048-4189] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). HarmonyManagement accepts manuscripts based on empirical research results, new ...