Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District

Authors

  • Sri Yulianti Universitas Terbuka
  • Nopi Tikasari Universitas Terbuka

DOI:

https://doi.org/10.37676/jambd.v4i2.8563

Keywords:

Epuskesmas, Revenue Information System, Usage Interest, Puskesmas, Mojokerto District, SEM-PLS

Abstract

This study aims to explore the determinants that influence employees' interest in utilising the ePuskesmas application as a revenue information system within the Mojokerto District Health Centre. The application was developed to support digitisation in recording and reporting health service revenue administration. This study used quantitative methods through a survey involving 81 respondents from 27 Puskesmas, including administrative officers, cashiers, treasurers, and accountants. A total of 70 usable questionnaires were analysed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS software. The results of the analysis show that performance expectations, perceived ease of use, and availability of infrastructure support have a significant and positive influence on interest in using the application. In contrast, social influence factors do not have a significant impact. The R² value of 0.754 indicates that the model can explain 75.4% of the variability in usage interest. These findings highlight the importance of ease of use, operational effectiveness, and infrastructure support in strengthening the implementation of digital technology in primary healthcare facilities.

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Published

2025-07-10

How to Cite

Yulianti, S., & Tikasari, N. (2025). Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District. Jurnal Akuntansi, Manajemen Dan Bisnis Digital, 4(2), 313 –. https://doi.org/10.37676/jambd.v4i2.8563

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Section

Articles