Accrual-Based Accounting System Model Implementation in the State Budget and Treasury System with Technology Acceptance Model 3 Approach at the Regional Office V in the Directorate General of State Treasury of Jambi Province

Ratih Kusumastuti, Derist Touriano, Iskandar Sam

2018

Abstract

The application of accrual-based accounting in government organizations requires an IT-based accounting system and complex information quality. However, the implementation of a new system or technology tends to confuse the potential users, or its presence is rejected by them. With these problems, the purposes of the research are to assess the user behavior on the implementation of Sistem Perbendaharaan dan Anggaran Negara (SPAN) or the State Budget and Treasury System in the Directorate General of State Treasury, Ministry of Finance of the Republic of Indonesia, to assess and to build the effectiveness of accrual-based accounting system model that is run in SPAN using Technology Acceptance Model 3 (TAM 3), as well as to build and to produce new model on TAM 3. The respondents’ answer data indicated that perceived usefulness was either perceived of ease or difficult of using accrual information to decision making, behavioral intention meant the desire of how people were willing hard to try doing that behavior which became the critical issue of high frequency of behavior in using accrual-based financial report information to decision making.

Paper Citation

in Harvard Style

Kusumastuti R., Touriano D. and Sam I. (2018). Accrual-Based Accounting System Model Implementation in the State Budget and Treasury System with Technology Acceptance Model 3 Approach at the Regional Office V in the Directorate General of State Treasury of Jambi Province.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 423-431. DOI: 10.5220/0008440904230431

in Bibtex Style

@conference{seabc18,
author={Ratih Kusumastuti and Derist Touriano and Iskandar Sam},
title={Accrual-Based Accounting System Model Implementation in the State Budget and Treasury System with Technology Acceptance Model 3 Approach at the Regional Office V in the Directorate General of State Treasury of Jambi Province},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={423-431},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008440904230431},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Accrual-Based Accounting System Model Implementation in the State Budget and Treasury System with Technology Acceptance Model 3 Approach at the Regional Office V in the Directorate General of State Treasury of Jambi Province
SN - 978-989-758-387-2
AU - Kusumastuti R.
AU - Touriano D.
AU - Sam I.
PY - 2018
SP - 423
EP - 431
DO - 10.5220/0008440904230431