Strengthening institutions theory on modification of technology acceptance model: A study of financial information system for local government

Fauzi Fauzi, Citrawati Jatiningrum


The financial information system for local Government or SIPKD regulation in Indonesia are mandatory. There have been several innovations on it, but in practice mostly they were not effective in term of user acceptance due to several obstacles. This study investigates the modified Technology Acceptance Model (TAM) theory proposed with the institutional strengthening theory on the user performance of SIPKD. Supported by the sample of 556 SIPKD users from the Lampung Provincial Government, the results showed that all constructs are associated in accordance with the theory and concept of TAM. The quality of training had a dominant effect on the ease of use and usefulness. Related to the reinforcement theory, the results showed that facilitating conditions and incentives affect the performance of SIPKD users. Meanwhile, institutional pressure did not show its role to improve the performance of users. The main findings revealed that the TAM model becomes more perfect when imbued with the reinforcement theory. These results suggest that information system acceptance is higher when reinforcement theory is able to manipulate the cognitive of users to further improve their individual performance.

JEL Classification E60; H83; M48



public accounting; public finance; regional government; SIPKD; technology acceptance model

Article Metrics

Abstract view : 2 times
PDF view : 1 times

Full Text:



Alrajawy, I., Mohd Daud, N., Isaac, O., & Mutahar, A. M. (2016). Mobile learning in Yemen public universities: Factors influence student’s intention to use. The 7th International Conference on Postgraduate Education, Universiti Teknologi MARA (UiTM), Malaysia, 1 December 2016, 1050–1064.

Bangun, R., Theresia, L., Lahuddin, A. H., & Ranti, G. (2018). The influence of culture , job satisfaction and motivation on the performance lecturer/employees. Proceedings of the International Conference on Industrial Engineering and Operations Management, 2541–2552. Retrieved from

Carrera-Mora, Ó., Ovando, C., Villafuerte, L., & Parada, A. (2019). La relación de la perspectiva de eficiencia del ciudadano con su comportamiento de uso de los servicios de e-gobierno municipal. Innovar, 29(74), 133–146.

Chandra, C. P. (2015). The adoption of e-auction in indonesia : the extended technology acceptance model study. iBuss Management, 3(2), 423–433. Retrieved from index.php/ibm/article/view/3770

Chau, P. Y. K., & H, P. J. (2001). Information technology acceptance by individual professionals: A model comparison approach. A Journal of the Decision Science Institute, 32(4). https://

Cheema, U., Rizwan, M., Jalal, R., Durrani, F., & Sohail, N. (2013). The trend of online shopping in 21st century: Impact of Enjoyment in TAM Model. Asian Journal of Empirical Research, 3(2), 131–140. Retrieved from

Chen, M.-C., Chen, S.-S., Yeh, H.-M., & Tsaur, W.-G. (2016). The key factors influencing internet finances services satisfaction: An empirical study in Taiwan. American Journal of Industrial and Business Management, 06(06), 748–762.

Darsono, L. I. (2005). Examining information technology acceptance. Gadjah Mada International Journal of Business, 7(2), 155-178. Retrieved from

Davis, F. D. (1985). A technology acceptance model for empirically testing new end-user information systems: Theory and results. Sloan School of Management, Ph.D. Thesis. Massachusetts Institute of Technology. Retrieved from

Dewi, N. P. K. & Wiratmaja, I. D. N. (2020). Pengaruh keterlibatan, kemampuan teknis, dan pelatihan kerja pemakai pada kinerja sistem informasi akuntansi. E-Jurnal Akuntansi, 30(4), 979–992. Retrieved from

Fauzi, Irviani, R., Jatiningrum, C., Halim, A., & Supriyadi. (2019). Financial management information system within government institution and supply chain strategy: Implementation Technology Acceptance Model (TAM). International Journal of Supply Chain Management, 8(3), 380–388. Retrieved from

García-Juan, B., Escrig-Tena, A. B., & Roca-Puig, V. (2019). The empowerment–organizational performance link in local governments. Personnel Review, 48(1), 118–140.

Gardner, R. M., Overhage, J. M., Steen, E. B., Munger, B. S., Holmes, J. H., Williamson, J. J., & Detmer, D. E. (2009). Core content for the subspecialty of clinical informatics. Journal of the American Medical Informatics Association, 16(2), 153–157.

Guerrero, S., Chênevert, D., Vandenberghe, C., Tremblay, M., & Ben Ayed, A. K. (2018). Employees’ psychological empowerment and performance: how customer feedback substitutes for leadership. Journal of Services Marketing, 32(7), 868–879.

Gujarati, D. N. (2004). Basic Econometrics. McGraw Hill Book Company. New York.

Halim, A., Jaya, W. K., & Azis, N. (2012). Legalitas, Peluang, dan Hambatan Pembangunan Sistem Informasi Keuangan Negara dan Daerah (e-SIPKD) yang Terintegrasi. Kementerian Keuangan Republik Indonesia. Direktorat Jenderal Perimbangan Keuangan.

Hennessey, H. W., & Bernardin, H. J. (2003). The relationship between performance appraisal criterion specificity and statistical evidence of discrimination. Human Resource Management, 42(2), 143–158.

Isaac, O., Abdullah, Z., Ramayah, T., & Mutahar, A. M. (2017). Internet usage within government institutions in yemen : an extended Technology Acceptance Model (TAM) with internet self-efficacy and performance impact. Sci. Int.(Lahore), 29(4), 737–747. Retrieved from

Jamieson, R., Chase, J. P. M., & Jamieson, R. (2003). TRiTAM : A Model for Integrating Trust and Risk Perceptions in Business-to-Consumer Electronic Commerce. BLED 2003 Proceedings. Retrieved from

Jerene, W., & Sharma, D. (2020). The adoption of financial technology in Ethiopia : a study of bank customers perspective. Journal of Banking and Financial Technology, 4, 53–63.

Jordan, G., Miglič, G., Todorović, I., & Marič, M. (2017). Psychological empowerment, job satisfaction and organizational commitment among lecturers in higher education: Comparison of six CEE countries. Organizacija, 50(1), 17–32.

Kiraz, E. (2006). The Relationship between educational ideologies and technology acceptance in pre-service teachers. Journal of Economic Education, 9, 152–165.

Larasati, N., Widyawan, & Santosa, P. I. (2017). Technology readiness and technology acceptance model in new technology implementation process in low technology SMEs. International Journal of Innovation, Management and Technology, 8(2), 113–117.

Leguina, A. (2015). A primer on partial least squares structural equation modeling (PLS-SEM). International Journal of Research & Method in Education, 38(2), 220–221.

Padilla-Meléndez, A., Del Aguila-Obra, A. R., & Garrido-Moreno, A. (2013). Perceived playfulness, gender differences and technology acceptance model in a blended learning scenario. Computers and Education, 63, 306–317.

Permatasari, C. L. & Prajanti, S. D. W. (2018). Acceptance of financial accounting information system at schools : Technology acceptance model. Journal of Economic Education, 7(2), 109–120.

Runi, I., Ramli, M., Nujum, S., & Kalla, R. (2017). Influence leadership, motivation, competence, commitment to satisfaction and performance lecturer at private higher education Kopertis Region IX in South Sulawesi Province. IOSR Journal of Business and Manajement, 19(7), 56–67.

Sarstedt, M., Ringle, C. M., & Hair, J. F. (2020). Partial least squares structural equation modeling. In: Homburg C., Klarmann M., Vomberg A. (eds) Handbook of Market Research. Springer, Cham.

Sayekti, F., & Putarta, P. (2016). Penerapan Technology Acceptance Model (TAM) dalam pengujian model penerimaan sistem informasi keuangan daerah. Journal of Theory and Applied Management, 9(3), 196–209.

Seddon, P. (1997). A respecification and extension of the DeLone and McLean model of IS. Information Systems Research, 8(3), 240–253. Retrieved from

Shyu, S. H., & Huang, J. (2011). Elucidating usage of e-government learning : A perspective of the extended technology acceptance model. Government Information Quarterly, 28(4), 491–502.

Tarhini, A., Elyas, T., Akour, M. A., & Al-salti, Z. (2016). Technology, demographic characteristics and e-learning acceptance : A conceptual model based on extended technology acceptance model. Higher Education Studies, 6(3), 72–89.

Thoyib, A., Taruno, S. C. Zain, D., & Rahayu, M. (2012). Pengaruh gaya kepemimpinan terhadap kinerja dosen dengan kepuasan kerja dan motivasi kerja sebagai mediator (Studi pada Perguruan Tinggi Swasta di Jayapura). Journal Aplikasi Manajemen, 10(3), 504–509. Retrieved from

Venkatesh, V. & Bala, I. (2008). Technology Acceptance Model 3 and a research agenda on interventions. Journal of Decision Sciences Institute, 39(2), 273–278. 10.1111/j.1540-5915.2008.00192.x

Venkatesh, V., Thong, J. Y. L. & Xu, X. (2012), Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157-178,

Winarno, W. A., & Putra, H. S. (2020). Technology acceptance model of the Indonesian government financial reporting information systems. International Journal of Public Sector Performance Management, 6(1), 68–84.

Yusuf, M. (2021). The impact of local government accounting systems and performance- based budgeting on local government performance accountability. Jurnal Economic Resources, 3(2), 60–68.

Zhou, W. (2018). What influence users ’ e-finance continuance intention ? The moderating role of trust. Industrial Management and Data Systems, 118(8), 1647–1670.


  • There are currently no refbacks.