Model Technology to Performance Chain (TPC) in Implementing Accrual-Based Sistem Informasi Manajemen Daerah (SIMDA) Finance: Empirical Evidence from Local Government of Indonesia

Willy Abdillah; Asep Saepullah

doi:10.15294/jdm.v9i1.14652

Model Technology to Performance Chain (TPC) in Implementing Accrual-Based Sistem Informasi Manajemen Daerah (SIMDA) Finance: Empirical Evidence from Local Government of Indonesia

Willy Abdillah⁽¹⁾, Asep Saepullah⁽²⁾,

DOI: https://doi.org/10.15294/jdm.v9i1.14652

(1) Bengkulu University
(2) Bengkulu University

Abstract

This study examines TPC model in the context of utilization of accrual-based SIMDA Finance version 2.7 at Local Government of Indonesia. The success of SIMDA Finance development is not only determined by how the SIMDA Finance can process quality information, but also determined by its suitability to the work environment and its user duties. This study uses 2.056 of financial administrators of Local Government Department, consisting treasury admission, spending treasury, and operator. Online questionnaire distributed by snowball sampling with 24.5 percent of response rate and examined by Partial Least Square (PLS) technique. This study found that Job Characteristics and Techology Characteristics effect on Task-Techology Fit (TTF), Utilization, and Performance Impact. Theoretically, the study found that the TPC model was able to explain the context of public sector organizations, especially government agencies in Indonesia, outside of the organizational context when the TPC model was developed and developed earlier. Practically, the implications of research findings for stakeholders of SIMDA Keuangan are discussed further.

Keywords

Job Characteristics; Technology Characteristics; Task-Technology Fit; Utilization; Performance Impact; Local Government.

Full Text:

PDF

References

Asrori. 2011. Penggunaan Sistem Informasi Penilaian Kinerja Dosen dan Akuntabilitas Kinerja Dosen. Jurnal Dinamika Manajemen. 2 (2): 162-168.

Aljukhadar, M., Senecal, S & Nantel, J. 2014. Is More Always Better? Investigating the Task-Technology Fit Theory in an Online User Context. Information and Management. 51 (2): 391-397.

Baroudi, J. J., Olson, M. H & Ives, D. 1986. An Empirical Study of the Impact of User Involvement on System Usage and Information Satisfaction. Communications of the ACM. 29 (3): 232-238.

Barratt, M. 2004. Understanding the Meaning of Collaboration in the Supply Chain. Supply Chain Management. 9 (1): 30-42.

Chang, H. H., Tsai, Y. C & Hsu, C. H. 2013. Eâ€procurement and Supply Chain Performance. Supply Chain Management. 18 (1): 34-51.

Dâ€™Ambra, J & Wilson, C. S. 2004. Explaining Perceived Performance of the World Wideweb: Uncertainty and the Task-Technology Fit Model. Internet Research Volume. 14 (4): 294-310.

Dâ€™Ambra, J., Wilson, C. S & Akter, S. 2013. Application of the Task-Technology Fit Modelto Structure and Evaluate the Adoption of E-Books by Academics. Journal of the American Society for Information Science and Technology. 64 (1): 48-64.

Delone, W. H & McLean, E. R. 2003. The DeLone and McLean Model of Information Systems Success: a Ten-Year Update. Journal of Management Information Systems. 19 (4):9-30.

Goodhue, D. L & Thompson, R. L. 1995. Task-Technology Fit and Individual Performance. MIS Quarterly. 19(2): 213-236.

Goodhue, D. L. 1998. Development and Measurement Validity of Task-Technology Fit Instrument for User Evaluations of Information System. Decision Sciences. 29 (1): 105-138.

Hackman, J. R & Oldham, G. R. 1975. Development of the Job Diagnostic Survey. Journal of Applied Psychology. 60 (2): 159-170.

Hartwick, J & Barki, H. 1994. Explaining the Role of User Participation in Information System Use. Management Science. 40 (4): 440-465.

Huo, B., Ye, Y., Zhao, X & Shou, Y. 2016. The Impact of Human Capital on Supply Chain Integration and Competitive Performance. International Journal of Production Economics. 178: 132-143.

Igbaria, M., Parasuraman, S & Badaway, M. K. 1994. Work Experience, Job Involvement, and Quality of Work Life Among Information Systems Personnel. MIS Quarterly :175-201.

Jogiyanto, H. M. 2007. SI Keperilakuan. Yogyakarta: Andi Offset

Jogiyanto, H. M & Abdillah, W. 2009. Konsep dan Aplikasi PLS (Partial Least Square) Untuk Penelitian Empiris. Yogyakarta: BPFE UGM.

Larsen, T. J., SÃ¸rebÃ¸, A. M & SÃ¸rebÃ¸, Ã˜. 2009. The Role of Task-Technology Fit as Usersâ€™ Motivation to Continue Information System Use. Computers in Human Behavior. 25 (3): 778â€“784.

Liao, S. H., Hu, D. C & Ding, L. W. 2017. Assessing the Influence of Supply Chain Collaboration Value Innovation, Supply Chain Capability and Competitive Advantage in Taiwanâ€™s Networking Communication Industry. International Journal of Production Economics. 191: 143-153.

Lin, T. C & Huang, C. C. 2008. Understanding Knowledge Management System Usage Antecedents: an Integration of Social Cognitive Theory and Task Technology Fit. Information and Management. 45 (6): 410-417.

Lu, H. P & Yang, Y. W. 2014. Toward an Understanding of the Behavioral Intention to Use a Social Networking Site: Anextensionof Task-Technology Fit Tosocial-Technology Fit. Computers in Human Behavior. 34: 323-332.

McGill, T. J & Klobas, J. E. 2009. A Task-Technology Fit View of Learning Management System Impact. Computers and Education. 52 (2): 496-508.

Montazemi, A. R., Cameron, D. A & Gupta, K. M. 1996. An Empirical Study of Factors Affecting Software Package Selection. Journal of Management Information System. 13 (1): 89-105.

Maulina, C. 2015. Pengaruh Karakteristik Tugas, TI dan Individu terhadap Task-Techonolgy Fit (TTF), Utilisasi dan Kinerja. Jurnal Ilmu Sosial dan Ilmu Politik. 4 (1).

Oliveira, T., Faria, M., Thomas, M. A & Popovic, A. 2014. Extending the Understanding Ofmobile Banking Adoption: When UTAUT Meets TTF and ITM. International Journal of Information Management. 34 (5): 689-703.

Parkes, A. 2013. The Effect of Task-Individual-Technology Fit on User Attitude and Performance: an Experimental Investigation. Decision Support Systems. 54 (2): 997-1009.

Puschmann, T & Alt, R. 2005. Successful Use of Eâ€Procurement in Supply Chains. Supply Chain Management. 10 (2): 122-133.

Sundram, V. P. K., Chandran, V. G. R & Bhatti, M. A. 2016. Supply Chain Practices and Performance: the Indirect Effects of Supply Chain Integration. Benchmarking. 23 (6): 1445-1471.

Staples, D. S & Seddon. 2004. Testing the Technology-to-Performance Chain Model. Journal of Organizational and End User Computing. 16 (4): 17-35

Stettheimer, T. D & Ana D. C. 1998. Modeling Utilization of Planned Information Technology. American Medical Informatics Association: 290-294.

Susanti, V. A. 2006. Teknologi Tugas yang Fit dan Kinerja Individual. Jurnal Akuntansi dan Keuangan. 8 (1): 24-34.

Zaman, K. A. U & Ahsan, A. M. M. N. 2014. Lean Supply Chain Performance Measurement. International Journal of Productivity and Performance Management. 63 (5): 588-612.

Zhou, T., Lu, Y & Wang, B. 2010. Integrating TTF and UTAUT to Explain Mobile Bankinguser Adoption. Computers in Human Behavior. 26 (4): 760-767.