EVALUASI IMPLEMENTASI SISTEM AKUNTANSI INSTANSI (STUDI PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) JAKARTA IV)

Main Authors: , Muhammad Adzkiya, , Arief Surya Irawan, SE, M.Com
Format: Thesis NonPeerReviewed
Terbitan: [Yogyakarta] : Universitas Gadjah Mada , 2012
Subjects:
ETD
Online Access: https://repository.ugm.ac.id/97780/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54545
Daftar Isi:
  • The purpose of this study is to evaluate institutional accounting system at Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta IV. This study analyze factors that determine succesfull implementation of institutional accounting system. This study employs structural equation model (SEM) by applying modified DeLone and McLean (2003) model and TAM Davis (1989) model. This study use construct system quality, service quality, information quality, computer self efficacy, use, user satisfaction, net benefits. Data from questionnaires obtained from 44 respondents with various institutional government professional respondent. Result of this study shows that information qualit, computer self efficacy, have significant positive influence on the use and user satisfaction of information systems. Service quality have significant positive influence to user satisfaction of information systems, This study also finds that use have no significant influence to user satisfaction but use and usersâ�� satisfaction significantly influence to net benefit (individual impact and organizational impact). Quality system have no significant impact to use and user satisfaction because another alternatively by institution to use accounting information system or it can says mandatory.