Ida Rosnidah, Razana Juhaida Johari, Ayatulloh Michael Musyaffi, Rochman Marota, Arinal Muna
Village funds are distributed to each village in the context of equitable development of the periphery. The amount of village funds puts financial accountability at high risk. Therefore, the village financial system is needed to overcome this problem. This research was conducted based on a unified acceptance and use of technology (UTAUT) and technology readiness (TR) model to measure the acceptability and technological readiness of a village financial system (Siskeudes). Data were collected based on questionnaires distributed to village officials involved in Siskeudes (finance), village secretaries, and programmers in the Cirebon District, Indonesia, using the partial least square method with SmartPLS 3.0. Total samples comprised 39 respondents. Results indicated that TR and social Influence affect behavioral Intention. Social Influence has a more significant effect than TR. This result showed that various people (such as friends or superiors) close to the users strongly influence the use of village apparatus for the village financial system. This study showed an in-depth understanding of the acceptance of Siskeudes by integrating two models of social influence variables, namely, the UTAUT model and the theory of TR. © 2022, SRAC - Romanian Society for Quality. All rights reserved.
Faculty of Economy, Universitas Swadaya Gunung Jati, Indonesia; Faculty of Accountancy, Universiti Teknologi MARA, Malaysia; Faculty of Economics, Universitas Negeri Jakarta, Indonesia; Departement of Accounting, Universitas Pakuan, Indonesia
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