The Evaluation of Enterprise Resource Planning (ERP) Financial Accounting and Control Using Technology Acceptance Model

The implementation of an enterprise resource planning (ERP) system is an important part in integrating the business process of an organization in order to support its daily operations effectiveness. This research evaluates the implementation of the Financial Accounting and Control (FICO) ERP system in one of Indonesian state-owned enterprises by identifying the factors such as individual characteristics, organizational characteristics, and technological characteristics that affect the perceived usefulness and the perceived ease of use of the ERP system, as well as how they in turn affect the intention to use, the usage, and its individual impacts. This research utilizes the Technology Acceptance Model (TAM) to measure the users’ acceptance of an ERP system, which is then analyzed using the Structured Equation Model-Partial Least Squares (SEM-PLS) data analysis model. The results of the research show that partially there are exogenous variables that significantly affect the endogenous variables such as perceived ease of use of ERP against perceived usefulness of ERP, the intention to use and the perceived usefulness of ERP, complexity and compatibility against perceived ease of use of ERP, intention to use against usage, usage against individual performance, and usage against individual performance and panoptic empowerment. Simultaneously, the research also shows a significant influence. Therefore, in order to measure the users’ acceptance rate of an ERP system, then all the exogenous variables, as well as perceived usefulness of ERP, perceived ease of use of ERP, intention to use, usage of ERP, and individual impact which consists of panoptic empowerment and individual performance has to be performed.