摘要:Introduction. Electronic theses & dissertations is one important service at Universitas Gadjah Mada (UGM) Library is to simplify the end-user reading service. However,it is still not understood whether the users are satisfied with the new service. An analysis is needed to examine the user acceptance of electronic theses & dissertations implemented by UGM Library.Data Collection Method. This paper used an acceptance analysis with a qualitative approach by interviewing three UGM students.Analysis Data. The paper applied Stuart Hall's theory of encoding-decoding.Results and Discussions. The results showed that the informants were categorises into two positions. One informant was in a dominant hegemonic position and the others were in negotiated positions. The background of the study program, the level of education and experiences, might influence the differences in the acceptance and interpretation of electronic theses & dissertations.Conclusions. There are various perspectives of how users examine to the electronic theses & dissertations at UGM Library.