Financial Information Technology Adoption: Ethnomethodological Study of the "SAKTI" Application
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Abstract
Previous studies regarding fiscal technology adoption success are often biased because they solely measure user satisfaction while ignoring the reality of institutional coercion inside mandatory government systems. This research evaluated the transmission mechanism of state financial application governance policies from operational to macro levels using an ethnomethodological framework alongside new institutional economics. Specific qualitative data collection was conducted through sequential observation stages and comprehensive interview processes involving public officials. Analysis results clearly prove that macro treasury efficiency is not driven by voluntary acceptance but formed through the indexicality of prescriptive rule interpretation and reflexivity of repetitive compliance. This strict routine successfully reduces information asymmetry while minimizing bureaucratic transaction cost burdens, which simultaneously facilitates paperless ecocracy administration. However, central server capacity failures actually distort state expenditure circulation. The novelty of this study fundamentally deconstructs linear technological determinism to propose policy reorientation from psychological evaluation toward human capital investment and decentralized infrastructure.
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