Pengaruh Penilaian Terhadap Infusi Sistem Informasi Akuntansi Berbasis Akrual Melalui Perilaku Adaptasi Pemakai Pada Lembaga Administrasi Negara

Authors

  • Astriana Astriana Sekolah Tinggi Ilmu Administrasi – Lembaga Administrasi Negara, Makassar

DOI:

https://doi.org/10.33509/jan.v21i2.25

Keywords:

Penilaian pengguna, sistem informasi, adaptasi, infusi

Abstract

Abstrak : Sistem informasi pada suatu organisasi dalam pengimplementasiannya tidak hanya memerlukan sosialisasi, selain dari segi perilaku pemakai, juga diperlukan sebuah penilaian pemakai dan proses adaptasi terhadap sistem informasi yang akan digunakan untuk meningkatkan produktivitas organisasi dan kinerja individu. Sehubungan dengan hal tersebut maka penelitian ini bertujuan untuk menganalisis pengaruh penilaian kesempatan dan penilaian ancaman terhadap adaptasi berfokus masalah dan adaptasi berfokus emosi, serta perilaku adaptasi berfokus masalah dan adaptasi berfokus emosi terhadap infusi sistem informasi. Penelitian dilaksanakan pada seluruh satuan kerja Lembaga Administrasi Negara. Pengumpulan data dilakukan melalui survei dan kuesioner. Sampel yang diambil sebanyak 75 pemakai sistem informasi SAIBA. Data dianalisis dengan menggunakan pendekatan structural equation modeling melalui partial least square (PLS) versi 2.0 M3. Hasil penelitian menunjukkan bahwa (1) penilaian kesempatan berpengaruh positif dan signifikan terhadap perilaku adaptasi berfokus masalah, maupun perilaku adaptasi berfokus emosi, (2) penilaian ancaman tidak berpengaruh terhadap perilaku adaptasi berfokus masalah maupun perilaku adaptasi berfokus emosi, (3) perilaku adaptasi berfokus masalah berpengaruh signifikan dan positif terhadap infusi sistem informasi, dan (4) perilaku adaptasi berfokus emosi berpengaruh signifikan dan positif terhadap infusi sistem informasi.

Kata kunci : penilaian pengguna, sistem informasi, adaptasi, infusi.

 

Abstract : Implementation of information systems in an organization, not only require socialization, but in terms of user behaviour, also required an assessment of users and the process of adapting information systems that will be used to improve the productivity of both organizations and individual performance. This study aims to analyze the effect of opportunity appraisal, threat appraisal and secondary appraisal on problem- focused adaptation and emotional-focused adaptation, and problem-focused on adaptation and emotional-focused adaptation behaviour on the infusion of information systems. The research was conducted in the entire work unit of National Institute of Public Administration. The data were collected in survey by using a questionnaire distributed to 75 SAIBA users.  The data were analyzed using structural equation modeling approach through partial least square (PLS) ver 2.0 M3. The results reveal that: (1) opportunity appraisal have positive and significant effect on the problem- focused adaptation behavior and emotional-focused adaptation behavior, (2) threat appraisal does not significant affect on the problem-focused adaptation behavior and emotion-focused adaptation, (3) problem-focused adaptation have positive and significant effect on the infusion of information systems, and (4) emotion-focused adaptation have positive and significant effect on the infusion system information.

Keywords : user’s appraisal, information systems, adaptation, infusion.

References

Beaudry, A. dan Pinsonneault, A. 1999. Advancing the Theory of Infusion: An Appropriation Model of the Infusion Process. Social Science and Humanities Research Council of Canada.

_________________________. 2000. Information Technology and Individual Performance: A Coping- Based Model of the Appropriation Process. in Proceedings of ASACIFSAM, Canada, pp. 1-11.

_________________________. 2005. Understanding User Responses to Information Technology: A Coping Model of User Adaptation. Journal of MIS Quarterly, pp. 493-524.

Cooper, R.B. dan Zmud, R.W. 1990. Information Technology Implementation Research: A Technological Diffusion Approach. Management Science, 36(2), pp. 123-139.

Eder, L. B. dan Igbaria, M. 2001. Determinants of Intranet diffusion and infusion. Omega (29:3), pp. 233-242.

Fadel, K.J. 2011. User Adaptation and Infusion of Information Systems. Journal of Computer Information Systems, Spring, pp. 1-10.

_______. 2012. The Role of Appraisal in Adapting to Information Systems. Journal of Organizational and End User Computing, pp. 18-40.

Folkman, S. dan Lazarus, R.S. 1980. An Analysis of Coping in a Middle-Aged Community Sample. Journal Health Social Behavior (21), pp.219-239.

Jogiyanto, HM dan Abdillah, Willy. 2009. Konsep & Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. Yogyakarta: BPFE-UGM.

Lazarus, R.S. dan Folkman S. 1984. Stress, Appraisal, and Coping. Springer Publishing Company, New York.

Orlikowski, W. J. 1996. Improvising Organizational Transformation Over Time: A Situated Change Perspective. Information System Research (7:1), pp. 63-92.

Ozer, Gokhan dan Yilmaz, Emine. 2012. Comparizon of the theory of reasoned action and the theory of planned behavior: An application on accountants information technology usage. African Journal of Business Management (5:1), pp. 50-58.

Republik Indonesia. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.

Saga, V.L. dan Zmud, R.W. 1994. The nature and determinants of IT acceptance, routinization and infusion, in L. Levine, ed. Diffusion, transfer and implementation of information technology. Elsevier Science BV Amsterdam, pp. 67-86.

Sigalotang W.A., Pontoh, G.T., dan Damayanti, R.A. 2014. Mediasi Infusi Sistem Informasi atas Pengaruh Pemanfaatan Sistem Informasi Terhadap Kinerja Pemakai Enterprise Resource Planning (ERP), Seminar Nasional Akuntansi 17 Mataram, Lombok.

Tyre, M.J. dan Orlikowski, W.J. 1994. Windows of Opportunity: Temporal Patterns of Technological Adaptation in Organizations. Organization Science, pp. 98-118.

Zmud, R.W. dan Apple, L.E. 1992. Measuring Technology Incorporation/Infusion. Journal of Product Innovation Management, pp. 148-155.

Downloads

Published

2015-08-05

How to Cite

Astriana, Astriana. 2015. “Pengaruh Penilaian Terhadap Infusi Sistem Informasi Akuntansi Berbasis Akrual Melalui Perilaku Adaptasi Pemakai Pada Lembaga Administrasi Negara”. Jurnal Administrasi Negara 21 (2):70-78. https://doi.org/10.33509/jan.v21i2.25.