E-Jurnal Akuntansi
Vol. 34 No. 3 (2024)

Determinants of Intention to Use Blockchain Technology in Accounting and Management Information Systems (SIAM) by Regional Government Employees

Novia Linda (Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta)
Hafiez Sofyani (Faculty of Economics and Business, 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.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...