Successful Adoption of E-Monitoring for Budgeting Implementation in Context of Mandatory Environment and Tri Hita Karana Culture

Abstract

This study examines the successful adoption of electronic monitoring for budget implementation (E-MBI) using model of Unified Theory of Acceptance and Use of Technology (UTAUT) that modified in context of mandatory environment and Tri Hita Karana cultural. This study aim is to examine and explain factors affecting the successful adoption of electronic government in Regional Office of Religion Ministry of Bali based on local culture of Tri Hita Karana. Data was collected by survey method using questionnaire. Samples were 60 personnel of E-MBI. Data were analyzed by using partial least squares. The research proves that performance expectancy, social and cultural and information quality can affect user satisfaction to E-MBI. Meanwhile, effort expectancy, facilitating conditions, and system quality cannot affect the user satisfaction to E-MBI. Public education or religious cannot affect the effect of exogenous variables on endogenous variables. In addition, the results reinforce UTAUT to construct models of social and cultural factors in context of Tri Hita Karana to replace social factors construct in UTAUT model.

Keywords: UTAUT, e-government, mandatory setting, Tri Hita Karana cultural