Since enactment of the village law, the village government has authority to manage a large village funds and used it for improve infrastructure and human resources in its territory. This requires an information system that can create transparency and accountability in the management of village funds and make it easier for village apparatus to report their usage. The purpose of this study is to examine the determinants of acceptance in e-VB systems through reserach survey and by gathering empirical evidence based on Unified Theory of Acceptance and Use of Technology (UTAUT). Quantitative approach was used in this study and survey data collected from village apparatus was examined using SmartPLS. The study result that performance expectation and effort expectation are determinants of behavioral intention, but social factor show that do not affect on behavioral intention. Thus, facilitating conditions with behavioral intention affect the use behavior of e-VB system. Age factor were found to moderate the effect of effort expectation on behavioral intention.

Keywords: e-Government, e-VB Acceptance, UTAUT Model, Banyuwangi Regency