FAKTOR-FAKTOR YANG MEMPENGARUHI KESUKSESAN SISTEM INFORMASI KEUANGAN DAERAH BERBASIS AKRUAL DI KABUPATEN ACEH BESAR

Ikhyanuddin Ikhyanuddin

Abstract


This study aims to look at the success rate of financial management information
system. The research variables consisted of information quality, system quality,
service quality, user satisfaction, usage and net benefits. The population of this
study consists of all government unit of Banda Aceh and Aceh Besar district. The
respondents are users SIPKD namely officials financial manager, treasurer and treasurer reception. Sample selected by survey methods, which the entire population used as the research sample. Methods of data analysis using Structural Equation Modeling (SEM) with Lisrel 8.8 tools. The results using De Lone and McLean IS Success
Model (2003) showed that out of 9 hypotheses constructed, 7 hypotheses show the
effect. Two other hypotheses do not show the influence that the quality system is to
use and the quality of service to use. Overall SIPKD can be considered a success.

Keywords


DeLone and McLean Model, Information Quality, System Quality, Service Quality, User Satisfaction

Full Text:

PDF

References


Almutairi, H., & Subramanian G. H. (2005). An emperical application of the DeLone and McLean model in the Kuwaiti private sector. Journal of Computer Information Systems, 45(3), 113-122.

Bailey, J.E., and S.W. Pearson. (1983). Development of a Tool for Measuring and Analizing Computer User Satisfaction. Management Science. 29.No.5. 530-545.

Baridwan, Zaki. (2000). Sisteminformasi akuntansi (Edisi Kedua). Badan Penelitian Fakultas Ekonomi. Universitas Gajah Mada, Yogyakarta.

Baroudi, JJ, dan W.J. Orlikowski. (1988). A Short-form Measure of User Information Satisfaction: APsychometric, Evaluation and Notes on Use. Journal of MIS. 4.Spring.

Belardo, S., Karwan, K. R., & Wallace, W.A. (1982). DSS component design through field experimentation : An Application to Emergency Management. Proceedings of the Third International Conference on Information Systems, 93-108.

Benson, S., & Standing, C. (2002). Information systems: A business approach. Australia Limited : John Wiley & Sons, Inc.

Bharati, P. (2002). People and information matter : Task support satisfaction from the other side. Journal of Computer Information Systems, 43 (2), 93-102.

Bharati, P., & Chaudhury, A. (2006). Customization on the web : An emperical study of factors impacting coiceboard user satisfaction. Information Resources Management Journal, 19(2), 69-81.

Bodnar, H. George dan William S. Hopwood, Sistem Informasi Akuntansi, Buku I, Edisi Ke-6, Penerjemah Amir Abadi Jusuf dan Rudi M. Tambunan, Salemba Empat, Jakarta, 2000.

Boone, Louis E., & Davis L. Kurtz. (1995). Contemporary marketing plus (8th ed.). International Edition. The Dryden Press.

Briner, W., Hastings,M., & Geddes, C. (1996). Project Leadership (2th ed.). Gower, Hampshire.

Bryman, A. (2008). Social research methods (3rd ed.). Oxford : Oxford University Press.

Caldeira, M.M., & Ward J.M. (2002). Understanding the successful add use of IS/IT in SME’s : An explanation from Portuguese management industries. Information System Journal. 12(2), 121-152.

Chin,W.W., and M.K.O. Lee. (2000). A Proposed Model and Measurement Instrument for The Formation of IS Satisfaction: The Case of End-User Computing Satisfaction. International Conference on Information System. 21. 553-563.

Chin, W.W., Marcolin, B. L., & Newsted, P. R.(2003). A Partial least squares latent variabel modeling approach for measuring interaction effects: Results emotion/adoption study. Information Systems

Research, 14(2), 189-217.

Chiu, C.M., Chiu C.S., & Chang, H.C. (2007). Examining the integrated influence of fairness and quality on learners’ satisfaction and web-based learning continuance intention. Information Systems Journal, 17(3), 271-287.

Chung, B.Y., Skibniewski,M., & Kwak, YH. (2009). Developing ERP systems successmodel for the construction industry. Journal of Construction Engineering and Management, March.

Clemons, E.K., & Row, M.C. (1993). Limits to interfirm coordination through information technology : Results of a field study in consumer goods packaging distribution. Journal of Management Information

Systems, 10(1), 73-95.

Collecchia, A., Anton-Zabalza, E., Devlin, A., & Montagnier. (2002). Measuring the information economy.

Organization for Economic Co-operation and Development (OECD). OECD Publications-Paris.

Davis, Fred D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quaterly, Sep 1989. 319-340.

Bagozzi, R.P, & Warshaw, P,R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Journal Management Science, 35(8), 982-1003.

Venkatesh, V. (1996). A Critical assessment of potential measurement biases in the technology acceptance model: Three experiments. International Journal of Human-Computer Study, 45, 19-45.

Davis, Gordon B. (1974). Management information system: conceptual foundation,structure, and development. Aucklland : McGraw-Hill International Book Company.

DeLone, W. H., and McLean, E.R. (1992). Information System Success : The Quest for The Dependent Variable. Information System Research. 3(1). 60-95.

DeLone, W. H., and McLean, E.R., (2002). Information systems success revisited. Proceedings of the 35th Hawaii International Conference on System Science, Big Island, Hawaii, US, 1-10.

DeLone, W. H., and McLean, E.R., (2003). The DeLone and McLean Model of Information System Success: Ten-Year Update, “Journal of Management Information System, Vol. 19 No. 4, pp.9-30.

Doll, William J and Torkzadeh, Gholamreza., (1988). The Measurement of End-User Computing Satisfaction. MIS Quanterly, Jun 1988. 12 ; 2. ABI/INFORM Global. 259-274

Doll, William J and Torkzadeh (1999). The development of tool for measuring the perceived impact of information technology on work. Omega, 27(3), 327-339.

Downing, Douglas. (1993). Computer and bussines Tasks, Business volume, Baron, terjemahan PT.Elex Media Komputindo, Jakarta.

Elpez, I., & Fink, D. (2006). Informations systems success in the public sector. Issues in Informing Science and Information Technology, Vol. 3.

Falk, R. F., & Miller, N.B. (1992). A Primer for soft modeling. Akron, OH: The University of Akron Press.

Fitzgerald, G., & Russo, N.L. (2005). The turn around of the london ambulance service computer-aided dispatch system (LASCAD). European Journal of Information Systems, 14(3), 244-257.

Fornell, C., & Bookstein, F. (1982).Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Markeying Research, 19, 440-452.

Freeze, RD., Alshare, KA., Lane, P., & Wen, H. (2010). IS success model in e-learning context bases on student perceptions. Journal of Informations Systems Education, Vol. 21(2).

Gable, Guy G., Darshana Sedera, and Taizan Chan. (2008). Re-conceptualizing Information System Success: The IS-Impact Measurement Model. Journal of The Association for Information System. 9. Issue 7. 377-408.

Gefen, D. (2000). Structural equation modeling and regression: Guidelines for research partice. Communications of the Association for Information Systems, 4(7).

Ghozali, Imam (2005), Analisis Multivariate dengan Program SPSS. Semarang, Badan Penerbit Universitas Diponegoro.

Ghozali, Imam, (2008), Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (edisi kedua). Semarang, Badan Penerbit Universitas Diponegoro.

Ghozali, Imam,(2008). Model Persamaan Struktural Konsep dan Aplikasi dengan Program Amos 16. Semarang: Badan Penerbit Undip.

Ghozali, Imam, dan Fuad, (2005), Struktur Equation Modeling: Teori, Konsep dan Aplikasi dengan Program LISREL 8.54. Semarang, Badan Penerbit Universitas Diponegoro.

Gill, T.G. (1995). Early expert systems: Where are they now?. Management Information System (MIS) Quarterly, 19(1), 51-81.

Gooddhue dan R.L. Thompson. (1995). Ask-Technology Fit and Individual Performance. MIS Quarterly, Juni, 2 13-236.

Gorla, A., Smoers, T., & Wong, B. (2010). Organizational impact of systems quality, information quality, and service quality. Journal of strategic Information System, Vol. 19.

Halawi, L.A., McCarthy, R.V. and Arison, J.E. (2007). An Empirical Investigation of Knowledge-Management Systems Success., The Journal of Computer Information Systems, Vol: 48 (2), pp. 121-135.

Hall. A, James (2009). Accounting information System, Buku 1, Edisi 4. Jakarta: Salemba Empat.

Hair, Jr. J. H., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis, Prentice Hall.

Henderson, J. and M., Treacy. (1986). Managing End-User Computing for Competitive Advantage. Sloan Management Review. 3-14.

Ishman, M. (1996). Measuring information system success at the individual level in cross-culture environments. Information Resources Management Journal, 9(4), 16-28.

Jogiyanto, H.M. (2007). Model Kesuksesan Sistem Informasi. Yogyakarta: Andi Offiset.

Kettinger,W.J., & Lee C.C. (1994). Perceived service quality and user satisfaction with the information services function. Decision Sciences, 25(5),737-766.

Kriebel, C.H., & Raviv, A. (1980). An economics approach to modeling the productivity of computer systems. Management Science, 26(3), 297-311.

Kulkarni, U.R., Ravindran, S., & Freeze, R. (2006). A knowledge management success model : Theoretical development and emperical validation. Journal of Management Information Systems, 26(3), 309-347.

Laudon, Kenneth C, Jane. (2008). Sistem Informasi Manajemen. Buku 1 edisi 10. Jakarta : Salemba Empat.

Livari, J. (2005). An Empirical Test of the DeLone and McLean Model of Information System Success. Database for Advances in Information Systems (DFA). Spring. 36, 2.

McGill, T., Hobbsv, & Klobasj. (2003). User-developed applications and information systems success: latest of DeLone and McLean’s model. Information Resources Management Journal, 16(1), 24-25.

Myers, B.L., Kappelman, L.a., & Prybutok, V. R. A comprehensive model for assessing the quality and productivity of the information systems function: Toward a theory for information systems assessment.

Information Resources management Journal, 10(1), 6-25.

Nelson, R.R., & Cheney, P.H. (1987). Training end user’s : An exploratory study. Management Information Systems (MIS) Quarterly, 11(4), 547-559.

O’Brien, J. (2005). Introduction to information systems. Boston : McGraw-Hill Irwin.

Peraturan Pemerintah Republik Indonesia No. 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah Peraturan Menteri Dalam Negeri No. 13 Tahun 2006 Tentang Pedoman Pengelolaan Keuangan Daerah

Petter, S., & McLean, E. (2009). A meta-analytic ssesment of the DeLone and McLean IS Success model : An examination of IS success at the individual level. Journal of Information and Management, Vol. 46.

Petter. S, McLean, E., & DeLone (2008). Meausuring information system success: Model, dimension, measurers, and interrelationship . Europe Journal of Information System, Vo. 17.

Radityo, Dody., & Zulaikha. (2007). Pengujian model DeLOne and McLean dalam pengembangan sistem informasi manajemen (kajian sebuah kasus). Seminar Nasional Nasional Akuntansi (SNA) X. Makassar.

Rai, A., Lang, S.S., & Welker, R.B.(2002). Assessing the validity of IS success models: An emperical test and theoritical analysis. Information Syste,s Research, 13(1), 50-69.

Saleh, Taufik., Darwanis, & Usman, Bakar (2012). Pengaruh Kualitas Informasi terhadap Kualitas Informasi Akuntansi dalam upaya meningkatkan Kepuasan Pengguna Software Akuntansi pada Pemerintah

Aceh. Jurnal Akuntansi. Pascasarjana Universitas Syiah Kuala. Vol. 1, No.1, pp. 110-124

Seddon, P. B. (1997). A A respecification and extension of The DeLone and Mc Lean’s model of IS Success. Information System Research, Vol 8, No. 3.

Seddon, P. B., & Kiew, M.-Y. (1994). “A Partial Test and Development of the DeLone and McLean Model of IS Success,” in DeGross, J.I., Huff, S.L. and Munro, M.C. (eds.), Proceedings of the Fifteenth International Conference on Information Systems, Vancouver, Canada, pp. 99-110.

Seddon, P. B., & Kiew, M.-Y. , & Kiew M-Y. (1996). A Partial Test and Development of The DeLone and Mc Lean’s model of IS Success. Australian Journal on Information Systems, 4(1), 90-109.

Seddon, P. B., & Kiew, M.-Y. , & Yip, S-K. (1992). An emperical evaluation of user information satisfaction (UIS) measures for use with general ledger accounting software. Journal of Information Systems, 6(1), 75-98.

Sekaran, Uma. (2006). Metodologi Penelitian untuk Bisnis. Jakarta. Salemba.

Shaw. N.C., DeLone, W.H., & Niederman, F. (2002). Sources of dissatisfaction in end-user support : An empirical study. The Database for Advance in Information System, 33(2),41-56.

Shirani, A., Aiken, M., & Reithel, B. A. (1994). Model of user information satisfaction. Data Base, 25(4), 17-23.

Shklovski, I., Kraut, R., & Rainie, I. (2004). The internet and social participation: contrasting crosssectional and longitudinal analyses. Journal of Computer-Mediated Communication’s, (10), 1-25.

Solomon, Michael R. (2015). Consumer Behavior; Buying, Having and Being. Pearson Education

Stair, R., & Reynolds, G. (2010). Principles of information systems, 6th ed., Boston,MA, Thomson Course Technology.

Sudarmadi. (2010). Faktor-faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi (Studi pada Aparatur Pemerintah Daerah Kabupaten Sragen). Tesis. Universitas Sebelas Maret. Surakarta.

Sugiyono. (2008). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Penerbit Alfabeta. Bandung

Surat Edaran Kementerian Dalam Negeri Nomor SE.900/122/BAKD tentang Perihal Petunjuk Teknis Pelaksanaan Pengembangan dan Implementasi Sistem I n f o r m a s i P e n g e l o l a a n Keuangan Daerah (SIPKD) dan Regional Sistem Informasi Keuangan Daerah (SIKD)

Urbach, Nils., & Muller,Benjamin.(2012). “The Updated DeLone and McLean Model of Information System Success,” in Information Systems Theory : Explaining and Predicting Our Digital Society,

Dwivedi, Yogesh K. (eds.), New York,NY [u.a.]: Springer, 1-18.

Sharkey, U., Scott, M., & Acton, T. (2010). The influence of quality on e-commerce success: An emperical application of the DeLOne and McLean IS Success Model. International Journal of E-Business Research (IJEBR), 6(1).

Srinivasan, A. (1985).Alternative measures of system effectiveness : Associations and implications. Management Information Systems (MIS) Quarterly, 9(3), 243-253.

Van de Ven, A.H & Ferry, D.L. (1980). Measuring and Assessing Organization, Chichester: John Wiley & Sons.

Venkatesh, B., & Morris, M.G.(2000). Why don’t men stop to ask directions? Gender, social influence, and their role in technic acceptance and usage behavior. Management Information Systems (MIS) Quarterly, 24(1), 115-139.

Venkatesh, V., Morris, M.G., Davis, G.B., & Davis F.D. (2000). User acceptance of information technology, Toward a unified view. Management Information Systems (MIS) Quarterly, 27(3), 425-475.

Wahyuni. T. (2011). Uji Empiris DeLone dan McLean terhadap kesuksesan sistem informasi manajemen daerah (SIMDA), Jurnal BPPK,Volume 2.

Wang, Yi-Shun,& Liao, Yi-Wen.(2008). Assesing E-Goverment systems success: A validation of the delone and mclean model of information system success. Goverment Information Quarterly, 25(4),

-733.

Wijanto, S. H. (2015). Struktur equation modeling dengan Lisrel 9.1: Konsep dan Turorial. Jakarta: Graha Ilmu.

Winarno, Wing. (2006). Sistem Informasi Manajemen. Edisi 2. UPP AMP YKPN

Wu, J-H., & Wang, Y-M.(2006). Measuring KMS success : A respecification of the DeLone and McLean model. Information & Management, 43(6), 728-739.

Zeithaml,V. A., Parasuraman, A., & Berry, L. L. (1990). Delivering quality service: Balancing customer perceptions and expectations. The Free Press, New York.




DOI: https://doi.org/10.29103/e-mabis.v18i1.283

Copyright (c) 2018 Ikhyanuddin Ikhyanuddin