Cubicost Technology Acceptance and its Influence on Cost Estimation Performance: Development of Technology Acceptance Model at PT Tunas Jaya Sanur

This study aims to assess the level of Cubicost technology acceptance; examine the effects of training, perceived ease of use (PEOU), and perceived usefulness (PU) on technology acceptance; investigate the effects of technology perceptions and acceptance on users’ perceived cost estimation performance; evaluate the mediating role of technology acceptance; and formulate strategies to enhance Cubicost acceptance and utilization. The study employed a quantitative approach with a cross-sectional survey design based on an extended Technology Acceptance Model (TAM). Data were collected from 54 participants selected through purposive sampling and analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM). The results indicated a high level of Cubicost acceptance (mean score = 3.722), although the intention to use the technology routinely remained moderate (mean score = 3.352). Training had a positive effect on PEOU (? = 0.841) but no statistically significant effect on PU. PEOU positively affected PU (? = 0.601) and technology acceptance (? = 0.337), while PU positively affected technology acceptance (? = 0.553). Both PEOU (? = 0.480) and technology acceptance (? = 0.496) positively affected perceived cost estimation performance, whereas the direct effect of PU was not statistically significant. Technology acceptance mediated the relationship between PEOU and perceived cost estimation performance through complementary partial mediation (indirect effect = 0.167) and the relationship between PU and perceived cost estimation performance through indirect-only mediation (indirect effect = 0.274). The model explained 75.7% of the variance in perceived cost estimation performance. These findings reflect self-reported, questionnaire-based assessments rather than objectively measured improvements in estimation time, cost, or accuracy.