Author(s): Mahmud, A., Susilowati, N., & Sari, P. N.
The village financial system application (siskeudes) is new to the financial management of village governments in Indonesia, and it is rapidly expanding. The purpose of this study was to explore empirically siskeudes acceptance based on Unified Theory of Acceptance and Use of Technology (UTAUT) with behavioural intention as the mediating variable and experience as the moderating variable. The research surveyed 137 village heads, village treasurer, village secretary, and siskeudes admin. The sampling technique is cluster sampling based on the results of district performance in 2019. We used structural equation modelling and the WarpPLS approach to test the research hypotheses. The results show that performance expectancy and perceived ease to use are the strongest influences of behavioural intention. The facility condition has a low significant effect on behavioural intention. Behavioural intention and perceived value have a powerful impact on the actual use of siskeudes. The presence of experience strengthens the relationship between behavioural intention and usage behaviour as a moderating variable; however, experience has no impact on the relationship between performance expectancy, perceived ease to use, facility condition, and behavioural intention. In this finding, the government should increase the users’ intention to use siskeudes, which ultimately continues with the actual use of siskeudes.