Determinant of SPAN's User Performance: Technology Performance Chain

Ratna Asih Wulandari • Dedye Priyo Wibowo • Surati Surati • Rr Sri Pancawati Martiningsih
Journal article Journal of Accounting and Investment • Desember 2017 Indonesia


Integrated Financial Management Information System (IFMIS) is designed to improve accountability, transparency, and efficiency of the government financial management. The core of IFMIS in Indonesia is SPAN (Sistem Perbendaharaan dan Anggaran Negara). SPAN plays main role in organization process. SPAN supports job completion as well. This research links information system (SPAN) and individual performance. This study investigates the relationship among technology characteristics, task characteristics, computer self efficacy (CSE), task technology fit (TTF) and utilization toward SPAN's user performance. This is a causal explanatory research. Questionnaires were distributed to SPAN's users in Lombok Island and analyzed by partial least square (Smart PLS). Analytical results show that technology characteristics and task characteristics have positive influences to TTF and TTF has positive influence of utilization.


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Journal of Accounting and Investment

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