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This research aims to analyze the effectiveness and efficiency of using the BackOffice System (BOS) application in budget management at the Central Statistics Agency (BPS) of Palu City. The research method used is qualitative, with data collection through interviews, observation and documentation studies. The BOS application has been used at Palu City BPS since the beginning of 2023 to manage the budget. This research uses descriptive qualitative methods to analyze the effectiveness and efficiency of using the BackOffice System application in budget management at the Palu City Central Statistics Agency. Data was collected through observation, documentation, and direct interviews with key informants such as Budget User Officials, Commitment Making Officials, General Subdivisions, Treasurers, and BOS Operators. The Technology Acceptance Model (TAM) concept is used to explain the acceptance and use of technology. The research results show that the implementation of the BackOffice System (BOS) application at the Palu City Central Statistics Agency is effective in improving budget management to be more efficient. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still several shortcomings, the BOS application is considered successful in achieving its goals and has helped in budget management. Research shows that the implementation of the BackOffice System application at BPS Palu City has brought benefits in budget management, increasing the effectiveness of financial management efficiency. Nevertheless. There are still several technical obstacles that need to be overcome. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still shortcomings, the BOS application is considered successful in achieving its goals.

Digital financial services in Indonesia, one of which is Flip which provides interbank transfer services for free and also free of charge. This study wants to know and measure the level of acceptance and understanding in using a Flip e-wallet service through the Technology Acceptance Model (TAM) which is determined by the perception of ease of use through usage attitude as a mediation variable. The data analysis technique used is Structural Equation Modeling (SEM) which uses PLS (Partial Least Square) Software. The characteristics of respondents used in data processing are Surakarta people with age criteria of 19-44 years and frequency of use of Flip <1 month in 2023.The results obtained from the data processing above explain that the perceived ease of use has no effect on the behavioral intention to use. Attitude towards using are able to mediate the influence between perceived ease of use and behavioral intention to use Flip e-wallet service.