DETERMINANTS OF THE USE OF VILLAGE FINANCIAL SYSTEM (SISKEUDES) AND ITS IMPACT ON PERFORMANCE: A TECHNOLOGICAL ORGANIZATIONAL ENVIRONMENT (TOE) FRAMEWORK APPROACH (Case Study of Village Governance in Sragen Regency)

Abstract

Siskeudes is the adoption of technology used to support village government governance. Siskeudes has been implemented in Village Governments in Indonesia, but the implementation of Siskeudes itself still has several obstacles. In this research, the Technological Organizational Environment (TOE) framework becomes a conceptual model that highlights a series of determining factors for the use of Siskeudes. Apart from that, this research also aims to determine the effect of using Siskeudes on performance. This research uses a simple random sampling technique to collect data from 97 village governments through questionnaires and analyze the data using SmartPLS 3.0.

The results of this study show that compatibility has a positive effect on the use of Siskeudes. Complexity has no effect on the use of Siskeudes. Top management support has a positive effect on the use of Siskeudes. Government regulation has a positive effect on the use of Siskeudes. Citizen demand has no effect on the use of Siskeudes. The use of Siskeudes has a positive effect on performance. This research provides insight into the factors that influence technology adoption in the Siskeudes application which is important for developing financial management information systems that support performance in village government.