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.


Full Text : PDF

  1. Aboelmaged, M.G. 2009. Predicting E-Procurment Adoption in A Developing Country: An Empirical Integration of Technology Acceptance Model and Theory of Planned Behaviour. Industrial Management & Data Systems, 110, 329-414.
  2. Ajzen, I. dan Fishbein, M. 1980. Understanding Attitudes and Predicting Social Behavior. Prentice-Hall, Englewood Cliffs, NJ.
  3. Al-Fayoumi, M., Aboud, S., and Al-Fayoumi, M. 2010. Practical E-Payment Scheme. International Journal of Computer Science, 7, 18-23.
  4. Carter, Lemuria. 2008. E-Government Diffusion: a Comparison of Adoption Constructs. Transforming Government: People, Process and Policy, 2, 147-161.
  5. Chen, L., Gillenson, M. dan Sherrell, D. 2002. Enticing Online Consumers: an Extended Technology Acceptance Perspective. Information & Management, 39, 705-19.
  6. Cheng, T., Lam, D. and Yeung, A. 2006. Adoption of internet banking: an empirical study in Hong Kong. Decision Support Systems, 42, 1558-72.
  7. Cheung, M. dan Liao, Z. 2003. Supply-Side Hurdles in Internet B2C e-Commerce: an Empirical Investigation. IEEE Transactions on Engineering Management, 50, 458-69.
  8. Compeau, D. R., & Higgins, C. A. 1995. Computer self-efficacy: Development of a measure and initial test. MIS Quarterly, 19, 189-211.
  9. Curristine, T., Lonti, Z., and Joumard, I. 2007. Improving Public Sector Efficiency: Challenges and Opportunities. OECD Journal on Budgeting, 7, 1-41.
  10. Davis, F.D. 1989. Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13, 319-340.
  11. Davis, F.D. 1993. User Acceptance of Information Technology: System Characteristics, User Perceptions and Behavioral Impacts. International Journal Man-Machine Studies, 38, 475-487.
  12. Davis, F.D., Bagozzi, R.P. dan Warshaw, P.R. 1989. User Acceptance of Computer Technology: a Comparison of Two Theoretical Models. Management Science, 35, 982-1003.
  13. Fishbein, M., dan Ajzen, I. 1975. Belief, Attitude, Intention and Behaviour: an introduction to theory and research. USA: Addison-Wesley Publishing Company.
  14. Gefen, D. dan Straub, D. 2003. Managing user trust in B2C e-services, E-Service Journal, 2, 7-24.
  15. Gefen, D., Karahanna, E., dan Straub, D. 2003. Trust and TAM in online shopping: an integrated model. MIS Quarterly, 27, 51-90.
  16. George, J. 2002. Influences on the intent to make internet purchases. Internet Research, 12, 165-80.
  17. Gribbins, M., Shaw, M. and Gebauer, J. 2003. An investigation into employees acceptance of integrating mobile commerce into organizational processes. Proceedings of the 9th Americas Conference on Information Systems, Tampa, FL, 77-87.
  18. Guriting, P. and Ndubisi, A. 2006. Borneo online banking: evaluating customer perceptions and behavioral intention. Management Research News, 29, 6-15.
  19. Heijden, H., Verhagen, T. dan Creemers, M. 2003. Understanding online purchase intentions: contributions from technology and trust perspectives. European Journal of Information Systems, 12, 41-8.
  20. Laudon, Kenneth C. & Jane P. Laudon. 2012. Management Information System. 12th Edition. Prentice Hall, New York.
  21. Lee, M.C. 2009. Factors influencing the adoption of internet banking: an integration of TAM and TPB with perceived risk and perceived benefit. Electronic Commerce Research and Applications, 8, 130-141.
  22. Liao, Z. dan Cheung, M.T. 2001. Internet-based e-shopping and consumer attitudes: an empirical study. Information & Management, 38, 299-306.
  23. Lin, H. dan Wang, Y. 2005. Predicting consumer intention to use mobile commerce in Taiwan. Proceedings of the International Conferences on Mobile Business (ICMB’05), Sydney, Australia.
  24. Luarn, P. dan Lin, H. 2005. Toward an understanding of the behavioral intention to use mobile banking. Computer Human Behavior, 21, 873-891.
  25. Mardiasmo. 2009. Public Sector Accounting (Akuntansi Sektor Publik). Andi Publishing, Yogyakarta.
  26. McCloskey, D.W. 2006. The importance of ease of use, usefulness, and trust to online consumers: an examination of the technology acceptance model with older consumers. Journal of Organizational and End User Computing, 18, 47-65.
  27. McKechnie, S., Winklhofer, H. dan Ennew, C. 2006. Applying the technology acceptance model to the online retailing of financial services. International Journal of Retail & Distribution Management, 34, 388-410.
  28. Morosan, C. dan Jeong, M. 2008. User’s perceptions of two types of hotel reservation web sites. International Journal of Hospitality Management, 27,  284-292.
  29. Rotchanakitumnuai, S. 2013. The governance evidence of e-government procurement. Transforming Government: People, Process and Policy, 7, 309-321.
  30. Straub, D., Limayem, M., Karahanna-Evaristo, E. 1995. Measuring System Usage: Implications for IS Theory Testing. Management Science, 41, 1328-1342.  
  31. Sumanjeet, S. 2009. Emergence Of Payment Systems In The Age Of Electronic Commerce: The State Of Art. Global Journal of International Business Research, 2, 17-36.
  32. Venkatesh, V., dan Davis, F.D. 1996. A Model Of The Antecedents Of Perceived Ease Of Use: Development And Test. Decision Sciences, 27, 451-481.
  33. Venkatesh, V., dan Davis, F.D. 2000. A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46, 186–204.
  34. Wu, I. dan Chen, J. 2005. An extension of trust and TAM model with TPB in the initial adoption of on-line tax: an empirical study. International Journal of Human-Computer Studies, 62, 784-808.
  35. Yi, M. dan Hwang, Y. 2003. Systems: self-efficacy, enjoyment, learning goal orientation, and the technology acceptance model. International Journal of Human-Computer Studies, 59, 431-449.