JAT (Journal of Accounting and Tax)
Vol. 5 No. 2 (2026): Special Issue

DETERMINANTS OF BLOCKCHAIN TECHNOLOGY ADOPTION INTENTION IN PUBLIC FINANCIAL MANAGEMENT OF KUTAI KARTANEGARA REGENCY

Muhammad Adib (Universitas Islam Indonesia)
Rifqi Muhammad (Universitas Islam Indonesia)



Article Info

Publish Date
10 Aug 2026

Abstract

Public financial management at the regional level still faces challenges in transparency and accountability. This study aims to analyze the factors influencing the intention to adopt Blockchain technology in public financial management within the Kutai Kartanegara Regency Government. Employing a quantitative approach with a survey method, data were gathered from 62 State Civil Apparatus (ASN) in BPKAD, Bapenda, and the Regional Inspectorate using a purposive sampling technique. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that the model has strong explanatory power (R2 = 0.762) and good predictive relevance (Q2 = 0.503). Partially, Stakeholders and Competency are proven to have a significant positive influence on Blockchain adoption intention. Conversely, Relative Advantage, Complexity, Laws and Regulations, and Top Management Support show no significant effect. Theoretically, this study shows that human resource capacity and external stakeholder support are more dominant than technological characteristics at the early stage of innovation diffusion.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, ...