Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia

Abstract

This study aims to obtain empirical evidence on the influence of performance expectancy, effort expectancy, social influence, and facilitating condition on the usage behavior of the users of e-village budgeting in Indonesia. It was carried out in villages within Banyuwangi Regency, East Java. The data was collected through paper based questionnaires filled by 121 village officers who are users of the e-budgeting. The method of data analysis was the Structural Equation Modelling - Partial Least Square (SEM-PLS). The result of this study uncovered that the performance expectancy, effort expectancy, and facilitating condition positively and significantly affect the usage behavior of the users of e-village budgeting, while the social influence has no effect