Faktor-Faktor Yang Memengaruhi Kesiapan Pegawai Pemerintah Daerah Dalam Mengadopsi Teknologi Blockchain Pada Sistem Informasi Akuntansi Manajemen

Penulis

  • Riska Eka Ramadani Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta
  • Hafiez Sofyani Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta
  • Adli Zuliansyah Putra Program Magister Akuntansi, Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.59330/jmd.v1i2.28

Kata Kunci:

Teknologi Blockchain, SIAM, Pegawai Pemerintah Daerah, Organisasi Perangkat Daerah, UTAUT

Abstrak

Latar Belakang: Urgensi penerapan teknologi blockchain di organisasi pemerintahan muncul karena adanya tuntutan bagi organisasi dalam merancang sistem informasi akuntansi dan manajemen yang lebih aman, efektif dan efisien. Namun demikian Faktor-faktor apa saja yang dapat mempengaruhi penerimaan teknologi pada konteks organisasi pemerintahan perlu dilakukan eksplorasi secara lebih mendalam.

Tujuan: Penelitian ini bertujuan untuk mengetahui apa saja faktor yang dapat mempengaruhi pegawai  Organisasi Perangkat Daerah (OPD) terkait kesiapan adopsi teknologi blockchain pada Sistem Informasi Akuntansi Manajemen.

Metode Penelitian: 127 pegawai Organisasi Perangkat Daerah (OPD) Kota Yogyakarta yang bekerja pada bidang pengoperasian aplikasi maupun sistem teknologi informasi dilibatkan sebagai responden penelitian berdasarkan teknik purposive sampling. Data penelitian dikumpulkan instrument kuesioner yang selanjutnya dianalisis menggunakan SEM-PLS.

Hasil Penelitian: Kondisi yang memfasilitasi dan ekspektasi kinerja berpengaruh terhadap niat untuk menggunakan teknologi blockchain. Namun demikian, pengaruh sosial tidak memiliki pengaruh terhadap niat untuk menggunakan teknologi blockchain.

Keaslian/Kebaruan Penelitian: Penelitian ini berkontribusi secara teoritis untuk menjawab faktor-faktor apa saja yang menyebabkan kesiapan pemerintah daerah untuk mengadopsi teknologi blockchain dengan menggunakan teori unified theory of acceptance and use of technology (UTAUT).

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Unduhan

Diterbitkan

2023-12-18

Cara Mengutip

Eka Ramadani, R., Sofyani, H., & Putra, A. Z. (2023). Faktor-Faktor Yang Memengaruhi Kesiapan Pegawai Pemerintah Daerah Dalam Mengadopsi Teknologi Blockchain Pada Sistem Informasi Akuntansi Manajemen. Jurnal Manajemen Dinamis, 1(2), 109–122. https://doi.org/10.59330/jmd.v1i2.28

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