Determinan Niat Menggunakan Teknologi Blockchain pada Sistem Informasi Akuntansi dan Manajemen oleh Pegawai Pemerintah Daerah
Abstract
This research aims to determine the willingness of local governments to use blockchain software in the Accounting and Management Information System (SIAM). Technology Organization Environment (TOE) theory is the theory adopted in this research. The sample for this research was employees of Regional Apparatus Organizations (OPD) in Sleman Regency by applying the purposive sampling method. This research is included in qualitative research which uses primary data in the form of direct questionnaires. To test the hypothesis, researchers used PLS with SmartPLS v.04 software. Computer anxiety has a negative effect on intention to use blockchain. This means that the higher the computer anxiety, the lower the intention to adopt blockchain. Meanwhile, data privacy security, top management support, and competitive pressure have a positive influence on intention to use blockchain. Data privacy security, top management support, and competitive pressure directly influence the intention to use blockchain technology
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References
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Taherdoost, H. (2023). Smart Contracts in Blockchain Technology: A Critical Review. In Information (Vol. 14, Issue 2). https://doi.org/10.3390/info14020117
Wang, X., Liu, L., Liu, J., & Huang, X. (2022). Understanding the Determinants of Blockchain Technology Adoption in the Construction Industry. Buildings, 12(10). https://doi.org/10.3390/buildings12101709
Widiyasari, R., & Achadiyah, B. N. (2019). Computer Anxiety, Computer Self-Efficacy dan Perceived Usefulness oleh Pelaku UMKM. Jurnal Akuntansi Aktual, 5(3), 203–214. https://doi.org/10.17977/um004v5i32019p203
Chittipaka, D. V., Kumar, S., Sivarajah, U., Bowden, J., & Baral, M. (2022). Blockchain Technology for Supply Chains operating in emerging markets: an empirical examination of technology-organization-environment (TOE) framework. Annals of Operations Research, 327, 1–28. https://doi.org/10.1007/s10479-022-04801-5
De Filippi, P., Mannan, M., & Reijers, W. (2020). Blockchain as a confidence machine: The problem of trust & challenges of governance. Technology in Society, 62, 101284. https://doi.org/https://doi.org/10.1016/j.techsoc.2020.101284
Dehghani, M., William Kennedy, R., Mashatan, A., Rese, A., & Karavidas, D. (2022). High interest, low adoption. A mixed-method investigation into the factors influencing organisational adoption of blockchain technology. Journal of Business Research, 149, 393–411. https://doi.org/https://doi.org/10.1016/j.jbusres.2022.05.015
Deng, N., Shi, Y., Wang, J., & Gaur, J. (2022). Testing the adoption of Blockchain Technology in Supply Chain Management among MSMEs in China. Annals of Operations Research. https://doi.org/10.1007/s10479-022-04856-4
Effendi, M. ., Sugandini, D., Istanto, Y., Arundati, R., & Adisti, T. (2020). The Technology-Organization-Environment Framework: Adopsi Teknologi Pada UKM (Issue 1).
Esfahbodi, A., Pang, G., & Peng, L. (2022). Determinants of consumers’ adoption intention for blockchain technology in E-commerce. Journal of Digital Economy, 1(2), 89–101. https://doi.org/https://doi.org/10.1016/j.jdec.2022.11.001
Fazreen, T., & Munajat, M. D. E. (2022). Solusi Pemanfaatan Teknologi Blockchain Untuk MengatasiPermasalahan Penyaluran Dana Bantuan Sosial Covid-19. JANE (Jurnal Administrasi Negara), 13(2), 264–268.
Fernando, Y., Tseng, M.-L., Wahyuni-TD, I. S., Sroufe, R., & Mohd-Zailani, N. I. A. (2022). Blockchain technology adoption for carbon trading and energy efficiency: ISO manufacturing firms in Malaysia. International Journal of Logistics Research and Applications, 1–22. https://doi.org/10.1080/13675567.2022.2090527
Grover, P., Kar, A., Janssen, M., & Ilavarasan, V. (2019). Perceived usefulness, ease of use and user acceptance of blockchain technology for digital transactions – insights from user-generated content on Twitter. Enterprise Information Systems, 13, 1–30. https://doi.org/10.1080/17517575.2019.1599446
Hashimy, L., Jain, G., & Grifell-Tatjé, E. (2022). Determinants of blockchain adoption as decentralized business model by Spanish firms – an innovation theory perspective. Industrial Management and Data Systems. https://doi.org/10.1108/IMDS-01-2022-0030
Hashimy, L., Jain, G., & Grifell-Tatjé, E. (2023). Determinants of blockchain adoption as decentralized business model by Spanish firms – an innovation theory perspective. Industrial Management & Data Systems, 123(1), 204–228. https://doi.org/10.1108/IMDS-01-2022-0030
Jozsef, D. (2019). User Attitudes around Key Management, and their Impact on Blockchain Technology Adoption: Vol. Independen.
Kamble, S., Gunasekaran, A., & Arha, H. (2019). Understanding the Blockchain technology adoption in supply chains-Indian context. International Journal of Production Research, 57(7), 2009–2033. https://doi.org/10.1080/00207543.2018.1518610
Lestari, R. A. (2019). ADOPSI TEKNOLOGI BLOCKCHAIN DI SEKTOR PUBLIK: PELUANG PEMBENTUKAN SISTEM IDENTITAS DIGITAL NASIONAL DI ERA VUCA. Dinamika Governance : Jurnal Ilmu Administrasi Negara, 9(1), 81–92.
Lu, L., Liang, C., Gu, D., Ma, Y., Xie, Y., & Zhao, S. (2021). What advantages of blockchain affect its adoption in the elderly care industry? A study based on the technology–organisation–environment framework. Technology in Society, 67, 101786. https://doi.org/https://doi.org/10.1016/j.techsoc.2021.101786
Malik, S., Chadhar, M., & Chetty, M. (2021). Factors affecting the organizational adoption of blockchain technology: An Australian perspective. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua(August 2022), 5597–5606. https://doi.org/10.24251/hicss.2021.680
Malik, S., Chadhar, M., Vatanasakdakul, S., & Chetty, M. (2021). Factors Affecting the Organizational Adoption of Blockchain Technology: Extending the Technology–Organization–Environment (TOE) Framework in the Australian Context. In Sustainability (Vol. 13, Issue 16). https://doi.org/10.3390/su13169404
Marengo, A., & Pagano, A. (2023). Investigating the Factors Influencing the Adoption of Blockchain Technology across Different Countries and Industries: A Systematic Literature Review. Electronics (Switzerland), 12(14). https://doi.org/10.3390/electronics12143006
Marikyan, D., Papagiannidis, S., Rana, O. F., & Ranjan, R. (2022). Blockchain adoption: A study of cognitive factors underpinning decision making. Computers in Human Behavior, 131, 107207. https://doi.org/https://doi.org/10.1016/j.chb.2022.107207
McNamara, et al. 2022). (2022). Investigating the determents of intelligent construction contract adoption: a refinement of the technology readiness index to inform an integrated technology acceptance model. Construction Innovation. https://doi.org/10.1108/CI-10-2021-0191
Mustafa, M., Alshare, M., Bhargava, D., Neware, R., Singh, B., & Ngulube, P. (2022). Perceived Security Risk Based on Moderating Factors for Blockchain Technology Applications in Cloud Storage to Achieve Secure Healthcare Systems. Computational and Mathematical Methods in Medicine, 2022, 6112815. https://doi.org/10.1155/2022/6112815
Namahoot, K. S., & Rattanawiboonsom, V. (2022). Integration of TAM Model of Consumers’ Intention to Adopt Cryptocurrency Platform in Thailand: The Mediating Role of Attitude and Perceived Risk. Human Behavior and Emerging Technologies, 2022, 9642998. https://doi.org/10.1155/2022/9642998
Nuryyev, G., Wang, Y. P., Achyldurdyyeva, J., Jaw, B. S., Yeh, Y. S., Lin, H. T., & Wu, L. F. (2020). Blockchain technology adoption behavior and sustainability of the business in tourism and hospitality SMEs: An empirical study. Sustainability (Switzerland), 12(3). https://doi.org/10.3390/su12031256
Orji, I. J., Kusi-Sarpong, S., Huang, S., & Vazquez-Brust, D. (2020). Evaluating the factors that influence blockchain adoption in the freight logistics industry. Transportation Research Part E: Logistics and Transportation Review, 141, 102025. https://doi.org/https://doi.org/10.1016/j.tre.2020.102025
Queiroz, M., Fosso Wamba, S., de Bourmont, M., & Telles, R. (2020). Blockchain adoption in operations and supply chain management: empirical evidence from an emerging economy. International Journal of Production Research, 59, 1–17. https://doi.org/10.1080/00207543.2020.1803511
Setiyani, L., & Yeny Rostiani. (2021). Analysis of E-Commerce Adoption by SMEs Using the Technology - Organization - Environment (TOE) Model: A Case Study in Karawang, Indonesia. International Journal of Science, Technology & Management, 2(4), 1113–1132. https://doi.org/10.46729/ijstm.v2i4.246
Suli, N. E., & Tya, A. H. B. (2023). The Potential Application of Blockchain and Control Tower in Domestic Forwarding Business in Indonesia. Indonesian Journal of Business and Entrepreneurship, 9(2), 319–333. https://doi.org/10.17358/ijbe.9.2.319
Taherdoost, H. (2023). Smart Contracts in Blockchain Technology: A Critical Review. In Information (Vol. 14, Issue 2). https://doi.org/10.3390/info14020117
Wang, X., Liu, L., Liu, J., & Huang, X. (2022). Understanding the Determinants of Blockchain Technology Adoption in the Construction Industry. Buildings, 12(10). https://doi.org/10.3390/buildings12101709
Widiyasari, R., & Achadiyah, B. N. (2019). Computer Anxiety, Computer Self-Efficacy dan Perceived Usefulness oleh Pelaku UMKM. Jurnal Akuntansi Aktual, 5(3), 203–214. https://doi.org/10.17977/um004v5i32019p203
Published
2024-03-20
How to Cite
LINDA, Novia; SOFYANI, Hafiez.
Determinan Niat Menggunakan Teknologi Blockchain pada Sistem Informasi Akuntansi dan Manajemen oleh Pegawai Pemerintah Daerah.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 3, mar. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/111993>. Date accessed: 30 apr. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i03.p12.
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