Ingrid Panjaitan

Due to innovations, the Industrial Revolution 4.0 has become a popular trend among the public. The Indonesian government is eager to implement e-procurement in accordance with Presidential Regulation No. 16 of 2018 on government procurement. The purpose of this study is to assess the impact of each TOE model factor on Indonesian e-procurement adopters, as well as to investigate how the diffusion of innovation theory categorizes them. This study employed a quantitative method and SmartPLS version 3.0 to examine the model, based on Teo et al. (2009), which set the major structure. In this study, state-owned firms and their subsidiaries, as well as other private enterprises that operate in the infrastructure and construction sectors and participate in Indonesia’s e-procurement system, were used as samples. The result show that top management support (β = 0.279; p < 0.05) and information sharing culture (β = 0.783; p < 0.05) have positive and significant effects on e-procurement adoption. On the other hand, perceived cost (β = 0.097; p > 0.05), firm size (β = –0.080; p > 0.05), and business partner influence (β = –0.057; p > 0.05) did not contribute any effect significantly. This study expects that the organizing committee for government goods and services procurement, as well as participants in government goods and services procurement, would pay attention to and consider significant components in the implementation of e-procurement outside of the applicable legislation.

This study empirically examines the factors that influence the level of disclosure of local government financial statements, with audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are independent variables in this study. The dependent variable is the degree of disclosure of local government financial statements (LKPD). The population used in this study is the financial statements of local governments in Indonesia that have been audited by BPK RI. The sample on this study consisted of 338 district/city governments on Java Island in 2018–2020 with purposive sampling. The test carried out is Multiple Linear Regression analysis using STATA version 16. Based on the results that have been analyzed, it can be concluded that the ratio of financial independence and intergovernmental revenue has a significant effect on the level of LKPD disclosure. Meanwhile, capital expenditure and legislative size have no significant effect on the level of LKPD disclosure. Audit opinion moderated the ratio of financial independence and legislative size on the level of disclosure of LKPD. Meanwhile, audit opinion does not moderate capital expenditure and intergovernmental revenue on the level of LKPD disclosure. This study provides information on the factors that influence the level of disclosure of LKPD in local governments, both districts/cities. A high level of LKPD disclosure indicates an accountability and transparency carried out by local governments.

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.