The mediating role of behavioral intention on factors influencing user behavior in the E-government state financial application system at the Indonesian Ministry of Finance

Abstract

SAKTI is a treasury information system and financial report preparation newly implemented by the Ministry of Finance in 2022. The piloting phase has been conducted before official implementation to identify various challenges and the development of the application. The implementation of SAKTI heavily depends on the intention behavior and operator behavior to use the system. Therefore, the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework is used to examine the factors influencing behavioral intention and user behavior of the SAKTI system. The respondents involved in the study were 271 SAKTI users at the State Treasury Service Office. Hypothesis testing was conducted on the partial least squares-structural model equation (PLS-SEM) with SmartPLS 3.29 professional software. The research results provide empirical evidence that social influence and hedonic motivation do not affect the behavioral intention to use SAKTI. However, performance expectancy, effort expectancy, facilitating conditions, and habit impact the behavioral intention to use SAKTI. Facilitating conditions, habits, and behavioral intention influences the use of SAKTI. Behavioral intention to use SAKTI mediates the relationship between facilitating conditions and habit with the behavior of using the SAKTI system, with partial complementary mediation. The practical implication is that KPPN needs to provide special technical guidance for SAKTI operators to make the system easier for them to use. Enhancing security in the SAKTI application and improving internet capacity are important considerations to maximize the use of SAKTI.

Keywords

• E-government financial application
• accounting information system
• behavioral intention
• unified theory of acceptance and use of technology
• Anbazhagan Neelamegam, Alagappa University, India
• Finance