e-payment, public sector, effectiveness government budget disbursement, technology acceptance model.


          The main objective of e-payment system development in government agencies in Indonesia is to overcome problems arising in financial management, such as frequent occurrences of delayed payment, incomplete and inaccurate documents, financial information not being punctual, human error and other technical problems. This research aims to analyze the acceptance of e-payment system in Indonesian government institution using Technology Acceptance Model (TAM) approach. This research also tries to find answers as to whether the adoption of an e-payment system has a positive impact on effectiveness of the government budget disbursement. This research has a valuable contribution to make to the Indonesian government which is considering adoption of an e-payment system in all government institutions. However, the e-payment system adoption needs a transitional process. This condition is in line with a statement made by Compeau and Higgins (1995), who found that a critical stage in the application of an information technology system is the condition in which the presence of a system is received or rejected by the potential user. Data in this research was obtained from a survey administered to users of an e-payment system at one of the universities in Indonesia. The research respondents consist of 261 users of e-payment systems. 
          This research data collected using the online questionnaire of e-payment system users. The data analysis employed the structural equation models. The findings of this study indicate that the perceived usefulness is an important factor which influences e-payment system acceptance; however, perceived ease of use has no influence on individual attitude because the e-payment system implementation in our study was mandatory. So, all employees had an obligation to run the system, although some of them may have experienced difficulties with this new system.


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