Implementation of The Sistem Akuntansi Keuangan Tingkat Instansi (Sakti) at the Audit Board of the Republic of Indonesia
Keywords:
SAKTI application; technology acceptance model; attitude; financial statements; behavior; operatorAbstract
This research uses the Technology Acceptance Model (TAM) methodology to evaluate the success of implementing Sistem Akuntansi Keuangan Tingkat Instansi (SAKTI) at the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan, BPK). The SAKTI application was previously only tested, but starting in 2022, all Indonesian Ministries/Institutions, including BPK, will participate together. BPK will be reviewed as a reporting entity and is expected to enhance how its presented financial statements are presented. Data is collected by submitting operators' survey information from Google Forms via Whatsapp. Technical data analysis using the SMART-PLS v4 program and SEM PLS. The six hypotheses that were put forward as study results were not all accepted and supported. The hypothesis is accepted and has a significant positive impact on perceived ease of use, perceived usefulness, attitudes toward use, usage attitudes, and behavioral intentions for utilizing the system in the subject matter. The results are either not substantiated or have no impact on the perceived usefulness of the behavioral intention to use the SAKTI. To have a substantial impact on behavioral intentions to use and improve SAKTI, it is suggested in this study that top management should motivate operators to utilize SAKTI as effectively as possible and detect application system issues. Training or workshops are also offered to help operators feel like they are doing something useful and make them more likely to use SAKTI.
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