Abstract

The allocation of village fund disbursed by the government is huge and tends to increase every year. The government requires using an information system for villages so that funds are distributed appropriately, transparently and accountably and minimize misuse. This study aims to determine the village fund management through the village fund system using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach and using Islamic work ethics as a moderating variable. The research sample obtained 163 respondents who directly applied village funds in Central Java. The data analysis technique in this study used a structural equation model based on partial least square. This study found that only one out of the four variables in the UTAUT model did not affect. In comparison, the other three variables, namely performance expectancy, social influences, and facilitating conditions, affected students' behavior. Meanwhile, the moderating variable, namely Islamic work ethics, showed that only business expectancy could be moderated by Islamic work ethics but not significantly. Additionally, other variables were declared unable to moderate.