文章基本信息

标题：ANALISIS DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUALDAN IMPLIKASINYA TERHADAP EFEKTIFITAS KERJASATUAN KERJA KOMISI PEMILIHAN UMUM
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作者：Yessy Puturuhu Iriene Puturuhu ; Hermanto - - ; Lilik Handajani 等
期刊名称：InFestasi: Jurnal Bisnis dan Akuntansi
印刷版ISSN：0216-9517
电子版ISSN：2460-8505
出版年度：2017
卷号：12
期号：2
页码：173-183
DOI：10.21107/infestasi.v12i2.2766
出版社：Universitas Trunojoyo Madura
摘要：This research aims to examinethe influences of information quality, system quality, and service quality of the user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will also examine the influence of user satisfaction toward the user effectiveness particularly at Election Committee of West Nusa Tenggara Province (KPU NTB). This research uses purposive samplingtechnique with a sample of 66 respondents. A path analysis model which has been conducted by modifying DeLone and McLean model is used to test the hypothesis. The results show that system quality and service quality have a positive influence on user satisfaction, whereas information quality has no influence on user satisfaction. It is also found that user satisfaction has a significant influence on effectiveness of the user.This research provides important implications for a successful implementation of SAIBA which is influenced by user satisfaction of information system. The system quality which is reliable, flexible, user-friendly, accessible, and secure plays an important rule in improving user satisfaction. Moreover, the service that provided by KPPNsuch as willingness to help, understanding, and respondsiveness to the needs of user has an impact on increasing user satisfaction.
关键词：effectiveness; user satisfaction; information quality; service quality; systems quality; Agency accrual-based accounting system