Analisis Pengaruh Computer Anxiety, Perceived Usefulness, dan Perceived Ease of Use terhadap Attitude Towards Using Sistem Informasi Pemerintah Daerah pada Pemerintah Daerah Kabupaten Gresik

Fitri Alya Sekar Maharani, Dr. Faiz Zamzami, S.E., M.Acc., QIA., CMA., CAPM., CAPF., CRA., CACP.

2025 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi sikap pegawai terhadap penggunaan SIPD sehubungan dengan diterbitkannya Permendagri Nomor 70 Tahun 2019 tentang Sistem Informasi Pemerintahan Daerah (SIPD) dan penerapan secara bertahap atas SIPD di Pemerintahan Kabupaten Gresik. Penelitian dilakukan dengan menggunakan pendekatan Technology Acceptance Model (TAM) dengan variabel perceived ease of use, perceived usefulness, attitude towards using dan variabel eskternal computer anxiety. Sampel dalam penelitian ini adalah pegawai OPD Pemerintah Kabupaten Gresik yang mengoperasikan SIPD. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM).Hasil penelitian menunjukkan bahwa kecemasan computer berpengaruh negative terhadap persepsi kemudahan penggunaan. Persepsi kemudahan penggunaan berpengaruh positif terhadap persepsi manfaat dan sikap penggunaan. Kemudian persepsi manfaat juga berpengaruh positif terhadap sikap penggunaan. Temuan ini menunjukkan bahwa pegawai OPD Pemerintahan Kabupaten Gresik merasa bahwa SIPD mudah untuk digunakan sehubungan dengan rendahnya tingkat kecemasan computer yang dialami. 

This research aims to analyze the factors that influence employees' attitudes toward the use of the Regional Development Information System (SIPD) in relation to the issuance of Ministerial Regulation of the Ministry of Home Affairs Number 70 of 2019 concerning SIPD and its gradual implementation in the Government of Gresik Regency. The research applies the Technology Acceptance Model (TAM), involving the variables of perceived ease of use, perceived usefulness, attitude towards using, and the external variable of computer anxiety. The sample consists of employees from regional government work units (OPD) in Gresik Regency who operate SIPD. Data were collected through questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that computer anxiety has a negative effect on perceived ease of use. Furthermore, perceived ease of use has a positive effect on both perceived usefulness and attitude towards using, and perceived usefulness also has a positive effect on attitude towards using. These findings suggest that OPD employees in Gresik Regency perceive SIPD as easy to use due to low levels of computer anxiety. 

Kata Kunci : SIPD, Technology Acceptance Model, Computer Anxiety, SIPD, Technology Acceptance Model, Computer Anxiety,