Wisnu Julianto

Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on the effectiveness of accrual accounting application (AAA). However, management change, regulatory matters, and a culture of transparency have no effect. In addition, the effective administration of AAA affects managerial accountability. This study implies that the effective application of accrual accounting depends on human-related concerns and culture. It is important to note that accrual accounting is more of a management reform that entails changes to bigger areas of institutional and accountability systems than merely adopting a new accounting technology.

The citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the elements influencing Indonesian citizens’ acceptance of electronic governance. The following models are suggested to achieve this purpose: the information system success model (ISSM) and the technology adoption model (TAM). The sample includes 735 respondents in Indonesia; the self-selection convenience sampling technique was used in this study. The findings indicated that perceived usefulness is positively impacted by system quality (β = 0.113; p < 0.05), information quality (β = 0.502; p < 0.05), and service quality (β = 0.285; p < 0.05). Furthermore, considering the TAM model, perceived usefulness (β = 0.762; p < 0.05) has a favorable impact on intentions to use e-government, and intention to use (β = 0.502; p < 0.05) favorably influences user behavior. The findings of this study advance theoretical knowledge by developing and validating an integrated model for the effect of e-government adoption, information quality, system quality, and service quality on perceived usefulness. Risks may be lessened by enhancing the systems and capabilities that enable citizens to use e-government. Additionally, this paper offers various recommendations for improving and promoting e-government in Indonesia.

One of the leading indicators of how well an e-government system is being implemented is how much citizen acceptance of e-government has increased. Thus, this study looks at social and psychological traits and uncertainty avoidance as moderating factors to identify the factors influencing Indonesian citizens’ adoption of e-government. SEM-PLS was utilized for data analysis. An online survey with measurement questions tailored to 520 respondents was used to gather data for the proposed model’s quantitative validation. A purposive sampling approach based on self-selection was used in this study. The analysis findings show that citizens’ intents as end users of e-government systems are significantly and positively impacted by the influence of compatibility (β = 0.265; p < 0.05), relative advantage (β = 0.482; p < 0.05), and trust in e-government websites (β = 0.243; p < 0.05). On the other hand, complexity (β= –0.293; p < 0.05) significantly and negatively affects their intention to use the system. Additionally, the connection between relative advantage (β = 0.213; p < 0.05), complexity (β = 0.294; p < 0.05), compatibility (β = 0.275; p < 0.05), and propensity to use e-government was found to be moderated by uncertainty avoidance. Encouraging citizens to use e-government will aid the Indonesian government by increasing individuals’ experience with the system and potentially lowering their perception of its hazards.