Factors influencing the implementation of Siskeudes for village officials moderated by the internal locus of control

Khoirul Fuad; Septian Satria Ady Pamungkas; Farah Aida  Ahmad Nadzri; Sharina Tajul Urus

doi:10.24191/jeeir.v13i2.5712

Authors

Khoirul Fuad Universitas Islam Sultan Agung
Septian Satria Ady Pamungkas Universitas Islam Sultan Agung
Farah Aida Ahmad Nadzri Accounting Research Institute, UiTM Shah Alam, Malaysia
Sharina Tajul Urus Faculty of Accountancy, University Teknologi MARA, Selangor, Malaysia

DOI:

https://doi.org/10.24191/jeeir.v13i2.5712

Abstract

In Indonesia, advances in information technology—particularly computer-based systems—play a vital role in enhancing operational efficiency and effectiveness, including in village financial management. The Village Fund System (Sistem Keuangan Desa, or Siskeudes) has emerged as a key solution in promoting automation, transparency, and accountability in this process. This study aims to examine the factors influencing user behaviour in operating the Siskeudes application. Primary data were collected through questionnaires distributed to village officials directly involved in using Siskeudes, such as village heads, secretaries, treasurers, system operators, financial staff, and other relevant personnel. From a population of 20 villages, with five officials each, a total of 83 respondents were selected using purposive sampling. The data were analysed using SmartPLS version 3.0. The results show that Perceived Usefulness, Self-Efficacy, Computer Anxiety, and Computer Attitude have significant and positive effects on Siskeudes usage behaviour. However, Internal Locus of Control does not moderate these relationships.

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