Symbolic Adoption Model of Local Government Management Information System
Abstract
The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption.
Keywords: regional management information system, technology acceptance model, symbolic adoption.
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References
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Anisa, F., & Ananda, F. (2019). Pengaruh Performance Expectancy Terhadap Minat Implementasi Sistem Pengelolaan Keuangan Daerah (SIPKD) Di Pemkot Padang. Jurnal Benefita, Vol.4, No.1 , 137-145.
Bandura. (1977). Self-Efficacy: Toward a Unifying Theory of Behavioral Change. Psychological Review 84(2), 191-215.
Board, I. A. (2018). Conceptual Framework For Financial Reporting.
Chin, W. (1995). PLS is to LISTREL as Princimal Components Analysis is to Common Factor Analysis. Technology Studies 2, 315-319.
Cho, J., & Jung, K. (1991). Earnings Responsse Coefficients: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature 10, 85—116.
Cooper, D., & Schindler, P. (2006). Business Research Methods Eight Edition. New York: McGraw-Hill/Irwin.
Davis, F. D. (1986). A Technology Acceptence Model for Empirically Testing New End-User Information System: Theory and Result. Doctoral Desertation of Sloan Institute and Managemen, Massachusetts Institute and Technology.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, Vol. 13, No. 3 , 319-340.
Davis, F. D., & Venkatesh, V. (1996). A critical assessment of potential measurement biases in the technology acceptance model: three experiments. International Journal of Human-Computer Studies, Vol. 45, Issue 1, 19-45.
Dechow, P., & Schrand, C. (2004). Earnings quality. CFA Institute.
DeLone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Inf. Syst. Res., vol. 3, no. 4, 60–95.
Dewi, N. C., & Meriska, S. (2018). Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan pada Pemerintah Kota Pariaman. Al-Masraf (Jurnal Lembaga Keuangan dan Perbankan), Vol. 3, No.1, 63-70.
Dichev, I., Graham, J., & Rajgopal, S. (2012). Earnings Quality.
Feleagă, L., Feleagă, N., & Răileanu, V. (2012). IAS 41 Implementation Challenges – The Case of Romania. World Academy of Science, Engineering and Technology International Journal of Economics and Management Engineering 6(3), 317-320.
Fettry, S., Lusanjaya, G. R., & Rahayu, P. A. (2017). Implementasi Aplikasi Sistem Informasi Manajemen Desa (SIMDA DESA): Studi Kasus pada Desa di Kecamatan Cilengkrang. SNAB, (pp. 142-147). Bandung.
Fischer, M., & Marsh, T. (2013). Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance . Journal of Accounting and Finance 13(2) , 57-74.
Fishbein , M., & Ajzen, I. (1975). Belief, Attitude, Intention, dan Behavior: An Introduction to Thepry and Research. Reading, MA: Addison-Wesley.
Francis, J., Olsson, P., & Schipper, K. (2008). Earnings Quality. Hanover: Now Publishers Inc.
Ghozali, I. (2011). Structural Equation Modeling Metode Alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J., Black, W., Babin, B., & Anderson, R. (2009). Multivariate Data Analysis. Upper Saddle River, NJ: Prentice Hall.
Hartono, J. (2008). Sistem Informasi Keperilakuan Edisi Revisi. Yogyakarta: CV. Andi Offset.
Hartono, J. (2011). Metode Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE.
Herbohn, K., & Herbohn, J. (2006). International accounting standard (IAS) 41: What are the implications for reporting forest assets? Small-scale Forest Economics, Management and Policy 5(2), 175–189.
Hertanto, Y., Domai, T., & Amin, F. (2017). Penerapan Sistem Informasi Manajemen Daerah (Simda) Keuangan Terhadap Efektivitas Pelaporan Keuangan. Publisia (Jurnal Ilmu Administrasi Publik), Vol.1, No.2, 15-24.
Huffman, A. (2014). Matching Measurement to Asset Use: Evidence from IAS 41. New Orleans: A.B. Freeman School of Business Tulane Universit.
Huffman, A. A. (2013). Value relevant asset measurement and asset use: Evidence from IAS 41. Utah: David Eccles School of Business University of Utah .
IAI. (2016). Pernyataan Standar Akuntansi Keuangan 69: Agrikultur. Jakarta: Ikatan Akuntan Indonesia.
IASB. (2018). Conceptual Framework For Financial Reporting.
Iivari, J. (2005). An Empirical Test of the Model of Information System Success. DATA BASE Adv. Inf. Syst Vol. 36, No.2, 8–27.
Imhoff, E., & Lobo, G. (1992). The Effect of Ex-Ante Earnings Uncertainty on Earnings Responsse Coefficients. Journal of Accounting and Economics 67 (April), 427-439.
Indonesia, P. R. (2005). PP No.56 . Sistem Informasi Keuangan Daerah. Jakarta, Indonesia.
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Juddy Julian Pilat, J. J. (2016). Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dalam Pengelolaan Keuangan Daerah Pemerintah Kota Manado.
Karahanna, E. (1999). Symbolic adoption of information technology. International Decision Sciences Institute. Athens, Greece.
Kartika, N., Anton, & Adnanti, W. (2016). Analisis Kualitas Sistem Informasi, Perceived Usefulness, dan Kualitas Informasi terhadap Kepuasan End User Software Akuntansi. Simposium Nasional AKuntansi XIX, (pp. 1-21). Lampung.
Kewas, A. M., Karamoy, H., & Lambey, L. (2015). Analisis Kendala Pengimplementasian Pendapatan pada SIMDA Keuangan di Pemerintah Provinsi Sulawesi Utara. Manado: Uniersitas Sam Ratulangi.
Laksono, H. (2017). The Evaluation of SIMDA BMD in Grobogan DIstrict Using Combination of Delone Mclean and Technology Acceptance Model. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 3 (2), 151-167.
Lewis, W., Agarwal, R., & Sambabburthy, V. (2003). Sources of influence on beliefs about information technology use: an empirical study of knowledge workers. MIS Quarterly 27 4), 657-678.
Lu, J., Yao, J., & Yu, C.-S. (2005). Personal innovativeness, social influences and adoption of wireless Internet services via mobile technology. Journal of Strategic Information Systems 14, 245–268.
Lusianto, Y. U., Nugroho, E., & Nugroho, H. A. (2015). Model Evaluasi Pemanfaatan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Efektivitas Penyerapan Anggaran. CITEE (pp. 66-71). Yogyakarta: Departemen Teknik Elektro dan Teknologi Informasi UGM.
Markou, D., & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden . Karlstad: Karlstad Bussiness School.
Mubarokah, T., Santosa, P. I., & Nugroho, H. A. (2018). Studi Awal Analisis Penerimaan SIMDA versi 2.7 serta Dampaknya Terhadap Pengguna (Studi: Pemerintah Provinsi Kalimantan Tengah). ICR, (pp. 681-687). Yogyakarta.
Nah, F. F.-H., Tan, X., & Teh, S. H. (2004). An Empirical Investigation on End-Users' Acceptance of Enterprise Systems. Journal Information Resources Management Journal, Vol. 17, No. 3, 32-53.
Nugraha, S., & Yadnyana, K. (2018). Penerapan Model Utaut Dalam Menjelaskan Faktor Minat Dan Penggunaan Sistem Informasi Manajemen Daerah. E-Jurnal Akuntansi Universitas Udayana, Vol.24, No. 2, 959-987.
Orlikowski, W. (1992). The Duality of Technology: rethingking the Concept of Technology in Organizations. System Researh 2(3), 398-427.
Pratiwi, W. (2017). Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 Agrikultur pada PT Perkebunan Nusantra XII Kalisanen Kabupaten Jember. Seminar Nasional dan Call For Paper Ekonomi dan Bisnis 2017, (pp. 140-150). Jember.
Putrawan, N., Putri, I., & Ariyanto, D. (2017). Analisis Efektivitas Sistem Informasi Manajemen Daerah (SIMDA) Pemerintah Kabupaten Gianyar. E-Jurnal Ekonomi dan Bisnis 6(4), 1639-1672.
Rahayu, S. (2012). The factors that support the implementation of accounting information system: a survey in Bandung and Jakarta’s taxpayer offices. Journal of Global Management 4(1).
Rawstorne, P. J. (1998). An integrative model of information systems use in mandatory environments. International Conference on Information Systems. Helsinki, Finland.
Saeed, K., & Abdinnour-Helm, S. (2008). Examining the Effect of Information System Characteristics and Perceived Usefulness on Post Adoption Usage of Information System. Information & Management 45, 376-386.
Seddon, P., & Kiew, M.-Y. (1996 ). A Partial Test and Development of DeLone and McLean's Moddl of IS Success. Australian Journal of Information Systems 4 (1), 90-109.
Silva, R. L., Nardi, P. C., & Ribeiro, M. d. (2015). Earnings Management and Valuation of Biological Assets. BBR, Vitória 12(4), 1-26.
Suaryana, A. (2006). Pengaruh Komite Audit terhadap Kualitas Laba. AUDI Jurnal Akuntansi dan Bisnis, 1-21.
Sugiono. (2009). Metode Penelitian Pendidikan Pendekatan Kuantitatif, KUalitatif, dan R&D. Bandung: Alfabeta.
Suwardjono. (1997). The Impact of Accounting Methods on The Association Between Unexpected Earnings and Abnormal Returns: The Case of Oil and Gas Industry. Kentucky: Kent State University.
Teets, W., & Wasley, C. E. (1996). Estimating Earnings Responsse Coefficients: Pooled versus Firm Specific Models. Journal of Accounting Ecconomics 21 (June), 279—295.
Thong, J., C-Sing, Y., & Raman, K. (1996). Top management support, external expertise and information systems implementation in small businesses. Information Systems Research 7 (2), 248-267.
Venkatesh, V., Morris, M., Davis, G., & Davis, F. (2003). User Acceptence of Information Technology: Toward A Unified View. MIS Quarterl 27 (3), 425-478.
Virdyananto, A., Dewi, M., Hidayanto, H., & Hanief, S. (2016). User Acceptance of Human Resource Information System: An Integration Model of Unified Theory of Acceptance and Use of Technology (UTAUT), TaskTechnology Fit (TTF), and Symbolic Adoption. International Conference on Information Technology Systems and Innovation (ICITSI). Bandung-Bali.
Zai, S. (2014). Pengaruh Pentingnya Sistem, Kualitas Sistem, dan Keualitas Informasi terhadap Kegunaan dan Kepuasan Pengguna dalam pengembangan Sistem Informasi Akuntansi. E Jurnal Ekonomi Akuntansi UAJY, 1-13.
Alfian, M. (2015). Faktor Pendukung Implementasi SIMDA dan Pengaruhnya terhadap Kualitas Laporan Kueangan pada SKPD Kabupaten Kulon Progo. Jurnal Ekonomi dan Bisnis, Vo. XVIII, No. 3, 119-131.
Andriyanto, D., Baridwan, Z., & Subekti, I. (2019). Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT. Jurnal Ekonomi dan Bisnis, Vol. 22, No. 2 , 313 - 344.
Anisa, F., & Ananda, F. (2019). Pengaruh Performance Expectancy Terhadap Minat Implementasi Sistem Pengelolaan Keuangan Daerah (SIPKD) Di Pemkot Padang. Jurnal Benefita, Vol.4, No.1 , 137-145.
Bandura. (1977). Self-Efficacy: Toward a Unifying Theory of Behavioral Change. Psychological Review 84(2), 191-215.
Board, I. A. (2018). Conceptual Framework For Financial Reporting.
Chin, W. (1995). PLS is to LISTREL as Princimal Components Analysis is to Common Factor Analysis. Technology Studies 2, 315-319.
Cho, J., & Jung, K. (1991). Earnings Responsse Coefficients: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature 10, 85—116.
Cooper, D., & Schindler, P. (2006). Business Research Methods Eight Edition. New York: McGraw-Hill/Irwin.
Davis, F. D. (1986). A Technology Acceptence Model for Empirically Testing New End-User Information System: Theory and Result. Doctoral Desertation of Sloan Institute and Managemen, Massachusetts Institute and Technology.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, Vol. 13, No. 3 , 319-340.
Davis, F. D., & Venkatesh, V. (1996). A critical assessment of potential measurement biases in the technology acceptance model: three experiments. International Journal of Human-Computer Studies, Vol. 45, Issue 1, 19-45.
Dechow, P., & Schrand, C. (2004). Earnings quality. CFA Institute.
DeLone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Inf. Syst. Res., vol. 3, no. 4, 60–95.
Dewi, N. C., & Meriska, S. (2018). Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan pada Pemerintah Kota Pariaman. Al-Masraf (Jurnal Lembaga Keuangan dan Perbankan), Vol. 3, No.1, 63-70.
Dichev, I., Graham, J., & Rajgopal, S. (2012). Earnings Quality.
Feleagă, L., Feleagă, N., & Răileanu, V. (2012). IAS 41 Implementation Challenges – The Case of Romania. World Academy of Science, Engineering and Technology International Journal of Economics and Management Engineering 6(3), 317-320.
Fettry, S., Lusanjaya, G. R., & Rahayu, P. A. (2017). Implementasi Aplikasi Sistem Informasi Manajemen Desa (SIMDA DESA): Studi Kasus pada Desa di Kecamatan Cilengkrang. SNAB, (pp. 142-147). Bandung.
Fischer, M., & Marsh, T. (2013). Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance . Journal of Accounting and Finance 13(2) , 57-74.
Fishbein , M., & Ajzen, I. (1975). Belief, Attitude, Intention, dan Behavior: An Introduction to Thepry and Research. Reading, MA: Addison-Wesley.
Francis, J., Olsson, P., & Schipper, K. (2008). Earnings Quality. Hanover: Now Publishers Inc.
Ghozali, I. (2011). Structural Equation Modeling Metode Alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J., Black, W., Babin, B., & Anderson, R. (2009). Multivariate Data Analysis. Upper Saddle River, NJ: Prentice Hall.
Hartono, J. (2008). Sistem Informasi Keperilakuan Edisi Revisi. Yogyakarta: CV. Andi Offset.
Hartono, J. (2011). Metode Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE.
Herbohn, K., & Herbohn, J. (2006). International accounting standard (IAS) 41: What are the implications for reporting forest assets? Small-scale Forest Economics, Management and Policy 5(2), 175–189.
Hertanto, Y., Domai, T., & Amin, F. (2017). Penerapan Sistem Informasi Manajemen Daerah (Simda) Keuangan Terhadap Efektivitas Pelaporan Keuangan. Publisia (Jurnal Ilmu Administrasi Publik), Vol.1, No.2, 15-24.
Huffman, A. (2014). Matching Measurement to Asset Use: Evidence from IAS 41. New Orleans: A.B. Freeman School of Business Tulane Universit.
Huffman, A. A. (2013). Value relevant asset measurement and asset use: Evidence from IAS 41. Utah: David Eccles School of Business University of Utah .
IAI. (2016). Pernyataan Standar Akuntansi Keuangan 69: Agrikultur. Jakarta: Ikatan Akuntan Indonesia.
IASB. (2018). Conceptual Framework For Financial Reporting.
Iivari, J. (2005). An Empirical Test of the Model of Information System Success. DATA BASE Adv. Inf. Syst Vol. 36, No.2, 8–27.
Imhoff, E., & Lobo, G. (1992). The Effect of Ex-Ante Earnings Uncertainty on Earnings Responsse Coefficients. Journal of Accounting and Economics 67 (April), 427-439.
Indonesia, P. R. (2005). PP No.56 . Sistem Informasi Keuangan Daerah. Jakarta, Indonesia.
Indonesia, P. R. (2010). PP No. 71. Standar Akuntansi Pemerintahan (SAP). Jakarta, Indonesia.
Indonesia, P. R. (2013). Peraturan Menteri Dalam Negeri No. 64. Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah. Jakarta, Indonesia.
Istianingsih, & Wijanto, S. (2008). Pengaruh Kualitas Sistem Informasi, Kualitas Informasi, dan Kegunaan terhadap Kepuasan Pengguna Software Akuntansi. Simposium Nasional Akuntansi IX. Pontianak.
Juddy Julian Pilat, J. J. (2016). Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dalam Pengelolaan Keuangan Daerah Pemerintah Kota Manado.
Karahanna, E. (1999). Symbolic adoption of information technology. International Decision Sciences Institute. Athens, Greece.
Kartika, N., Anton, & Adnanti, W. (2016). Analisis Kualitas Sistem Informasi, Perceived Usefulness, dan Kualitas Informasi terhadap Kepuasan End User Software Akuntansi. Simposium Nasional AKuntansi XIX, (pp. 1-21). Lampung.
Kewas, A. M., Karamoy, H., & Lambey, L. (2015). Analisis Kendala Pengimplementasian Pendapatan pada SIMDA Keuangan di Pemerintah Provinsi Sulawesi Utara. Manado: Uniersitas Sam Ratulangi.
Laksono, H. (2017). The Evaluation of SIMDA BMD in Grobogan DIstrict Using Combination of Delone Mclean and Technology Acceptance Model. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 3 (2), 151-167.
Lewis, W., Agarwal, R., & Sambabburthy, V. (2003). Sources of influence on beliefs about information technology use: an empirical study of knowledge workers. MIS Quarterly 27 4), 657-678.
Lu, J., Yao, J., & Yu, C.-S. (2005). Personal innovativeness, social influences and adoption of wireless Internet services via mobile technology. Journal of Strategic Information Systems 14, 245–268.
Lusianto, Y. U., Nugroho, E., & Nugroho, H. A. (2015). Model Evaluasi Pemanfaatan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Efektivitas Penyerapan Anggaran. CITEE (pp. 66-71). Yogyakarta: Departemen Teknik Elektro dan Teknologi Informasi UGM.
Markou, D., & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden . Karlstad: Karlstad Bussiness School.
Mubarokah, T., Santosa, P. I., & Nugroho, H. A. (2018). Studi Awal Analisis Penerimaan SIMDA versi 2.7 serta Dampaknya Terhadap Pengguna (Studi: Pemerintah Provinsi Kalimantan Tengah). ICR, (pp. 681-687). Yogyakarta.
Nah, F. F.-H., Tan, X., & Teh, S. H. (2004). An Empirical Investigation on End-Users' Acceptance of Enterprise Systems. Journal Information Resources Management Journal, Vol. 17, No. 3, 32-53.
Nugraha, S., & Yadnyana, K. (2018). Penerapan Model Utaut Dalam Menjelaskan Faktor Minat Dan Penggunaan Sistem Informasi Manajemen Daerah. E-Jurnal Akuntansi Universitas Udayana, Vol.24, No. 2, 959-987.
Orlikowski, W. (1992). The Duality of Technology: rethingking the Concept of Technology in Organizations. System Researh 2(3), 398-427.
Pratiwi, W. (2017). Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 Agrikultur pada PT Perkebunan Nusantra XII Kalisanen Kabupaten Jember. Seminar Nasional dan Call For Paper Ekonomi dan Bisnis 2017, (pp. 140-150). Jember.
Putrawan, N., Putri, I., & Ariyanto, D. (2017). Analisis Efektivitas Sistem Informasi Manajemen Daerah (SIMDA) Pemerintah Kabupaten Gianyar. E-Jurnal Ekonomi dan Bisnis 6(4), 1639-1672.
Rahayu, S. (2012). The factors that support the implementation of accounting information system: a survey in Bandung and Jakarta’s taxpayer offices. Journal of Global Management 4(1).
Rawstorne, P. J. (1998). An integrative model of information systems use in mandatory environments. International Conference on Information Systems. Helsinki, Finland.
Saeed, K., & Abdinnour-Helm, S. (2008). Examining the Effect of Information System Characteristics and Perceived Usefulness on Post Adoption Usage of Information System. Information & Management 45, 376-386.
Seddon, P., & Kiew, M.-Y. (1996 ). A Partial Test and Development of DeLone and McLean's Moddl of IS Success. Australian Journal of Information Systems 4 (1), 90-109.
Silva, R. L., Nardi, P. C., & Ribeiro, M. d. (2015). Earnings Management and Valuation of Biological Assets. BBR, Vitória 12(4), 1-26.
Suaryana, A. (2006). Pengaruh Komite Audit terhadap Kualitas Laba. AUDI Jurnal Akuntansi dan Bisnis, 1-21.
Sugiono. (2009). Metode Penelitian Pendidikan Pendekatan Kuantitatif, KUalitatif, dan R&D. Bandung: Alfabeta.
Suwardjono. (1997). The Impact of Accounting Methods on The Association Between Unexpected Earnings and Abnormal Returns: The Case of Oil and Gas Industry. Kentucky: Kent State University.
Teets, W., & Wasley, C. E. (1996). Estimating Earnings Responsse Coefficients: Pooled versus Firm Specific Models. Journal of Accounting Ecconomics 21 (June), 279—295.
Thong, J., C-Sing, Y., & Raman, K. (1996). Top management support, external expertise and information systems implementation in small businesses. Information Systems Research 7 (2), 248-267.
Venkatesh, V., Morris, M., Davis, G., & Davis, F. (2003). User Acceptence of Information Technology: Toward A Unified View. MIS Quarterl 27 (3), 425-478.
Virdyananto, A., Dewi, M., Hidayanto, H., & Hanief, S. (2016). User Acceptance of Human Resource Information System: An Integration Model of Unified Theory of Acceptance and Use of Technology (UTAUT), TaskTechnology Fit (TTF), and Symbolic Adoption. International Conference on Information Technology Systems and Innovation (ICITSI). Bandung-Bali.
Zai, S. (2014). Pengaruh Pentingnya Sistem, Kualitas Sistem, dan Keualitas Informasi terhadap Kegunaan dan Kepuasan Pengguna dalam pengembangan Sistem Informasi Akuntansi. E Jurnal Ekonomi Akuntansi UAJY, 1-13.
Published
2021-07-06
How to Cite
SUARYANA, I Gusti Ngurah Agung; NOVIARI, Naniek; DAMAYANTHI, I Gusti Ayu Eka.
Symbolic Adoption Model of Local Government Management Information System.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 1, p. 84-101, july 2021.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/72610>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2022.v17.i01.p06.
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