ABSTRACT
This study analyzes factors influencing the information system performance and its acceptance based on the Technology Acceptance Model (TAM). TAM suggests that behavioral intention to use a system is controlled by two assumptions. The first is the Perception of Usefulness (PoU), the extent of the belief that engaging a certain system will increase the user’s performance. The second is Perceived Ease of Use (PEU), the extent of the belief that it is easy to use a system. This study tries to identify factors that influence operators using Indonesia’s Regional Financial Management Information System (SIPKD) and their perception of the performance of SIPKD, beyond their obligation to apply the system. The analysis focuses on the perception of using SIPKD. The perceptions being studied are the ease of applying the system and the benefit of using it for their work. When the users said that the system was easy to use, they accepted it. In addition, if users believed that a system helped them with their work, they accepted it. Furthermore, this study also identified the influence of users’ perception of the system’s performance. Thus, users assumed that the system worked well when they perceived it to be easy to use and to benefit their work accomplishment. The data were collected by distributing questionnaires to 100 respondents of which 67 were returned. The analysis shows that PEU influences the system’s acceptance, while PoU does not influence the system’s acceptance. Moreover, this research also found that, together, PoU and PEU do influence the perception of information system performance.
