Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedan Persepsi Pengguna Layanan Pengadan Barang dan Jasa yaitu Panitia Pengadaan, Pengguna Barang dan Jasa, dan Penyedia Barang dan Jasa terhadap implementasi sistem e-procurement di Kabupaten pamekasan. Populasi dalam penelitian ini adalah pengguna layanan pengadaan barang dan jasa secara elektronik (e-procurement) di Kabupaten Pamekasan sebanyak 63 responden. Penetapan sampel dengn menggunakan metode purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, yaitu penelitian yang menitikberatkan pada pengujian hipotesis. Penelilitian dilakukan dengan menggunakan uji kualitas data, uji asumsi klasik, dan uji Analysis of Varians (Anova). Pengolahan data menggunakan program SPSS versi 16.0 for windows. Hasil dari penelitian ini yaitu persepsi yang dimiliki ketiga kelompok responden berbeda mengenai tingkat Transparansi, Akuntabilias, Efisiensi dan Efektivitas implementasi sistem e-procurement di Kabupaten Pamekasan. Hasil perhitungan dari uji Anova menunjukkan bahwa tingkat signifikansi adalah 0,000, dimana nilai tersebut lebih kecil dari nilai ? = 0,05, sehingga dapat disimpulkan bahwa persepsi diantara ketiga kelompok responden mengenai implementasi sistem e-procurement di Kabupaten Pamekasan berbeda. Perbedaan persepsi antara panitia pengadaan dan pengguna barang terletak pada Transparansinya. Sedangkan perbedaan persepsi antara panitia pengadaan dan penyedia barang terletak pada Transparansi dan Akuntabilitasnya. Dan yang terakhir, perbedaan persepsi antara Pengguna barang dan Penyedia barang terletak pada akuntabilitasnya.

This research is aimed to understand that is there any variance of User Perception Of Goods And Service, that are Supplying Committee, Goods and Service User, and Goods and Service Suplier towards the implementation of e-procurement system at Pamekasan regency. The population in this research is the user of goods and service supplying electronically (e-procurement) at Pamekasan regency as many as 63 respondents. Determining sample by using sampling purposive method. This research uses the quantitative approach, that is the research which emphasizes on the hypothesis test. The research is done by using data quality test, classic assumption test, and Analysis of Varians (Anova) test. The tabulation of data uses SPSS program 16.0 for windows version. The result of this research is the perception which had by the three groups of respondents is different about the level of Transparency, Accountability, Efficiency, and Effectivity of the implementation of e-procurement system at Pamekasan regency. The calculation result of Anova test shows that level of significance is 0,000, where that value is less than ? = 0,05 value, so that it can be concluded that the perception between the three groups of respondents about the implementation of e-procurement system at Pamekasan regency is different. The variance of perception between supplying committee and goods user is on its Transparency. Whereas, the difference perception between supplying committee and goods suplier is on its Transparency and Accountability. And the last, the difference perception between goods user and goods suplier is on its accountability.

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