Factors Affecting The Effectiveness Of Ais “Sakti” Based On Delone And Mclean (2003) Modified Models

  • Ardhitian Herdhiantha Ralind Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia
  • Zaki Baridwan Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia
  • Arum Prastiwi Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia

Abstract

The aim of this research is to empirically test the impact of system quality, information quality, management support on the perceived usefulness, user satisfaction and the effectiveness of accounting information systems (AIS). The sample was used by 143 respondents from SAKTI users in the Sidoarjo Mud Control Center, the Brantas River Region Hall, and the East Java National Road Implementation Hall-Bali Ministry of PUPR. This research uses primary data obtained from the questionnaire. Data collection techniques using convenience sampling and data analysis techniques using SEM-PLS. Results of system quality analysis do not affect user satisfaction, information quality does not affect usefulness, system quality affects usefulness, quality of information affects user satisfactions, management support affects customer satisfaction and usefulness, usefulness affects user satisfactions and the effectiveness of AIS, user satisfactions affects the effectiveness of AIS. Implications of this research are the development of models to measure the effectiveness of AIS and also as a reference for improvements in SAKTI applications later on.

Downloads

Download data is not yet available.

References

Abugabah, A., Sanzogni, L., & Alfarraj, O. (2015). Evaluating The Impact Of ERP Systems In Higher Education. International Journal of Information and Learning Technology, 32(1), 45–64. https://doi.org/10.1108/IJILT-10-2013-0058

Akbar, D. I. (2019). Faktor-Faktor yang Mempengaruhi Kesuksesan Sistem Monitoring dan Evaluasi Pembangunan (SMEP) Melalui Pendekatan Modifikasi Model Delone & Mclean (Studi Empiris pada Pemerintah Kabupaten Malang). Universitas Brawijaya Malang.

Al-Adaileh, R. M. d. (2009). An Evaluation of Information Systems Success: A User Perspective-the Case of Jordan Telecom Group. European Journal of Scientific Research, 37(2), 226–239.

Al-Dalaien, B. O. A., & Dalayeen, B. O. A. (2018). Investigating the Impact of Accounting Information System on the Profitability of Jordanian Banks. Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 9(18). www.iiste.org

Al-Hattami, H. M. (2021). Validation of the D&M IS Success Model in The Context of Accounting Information System Of The Banking Sector In The Least Developed Countries. Journal of Management Control, 32(1), 127–153. https://doi.org/10.1007/s00187-020-00310-3

Al-Hattami, H. M., Abdullah, A. A. A. H., Kabra, J. D., Alsoufi, M. A. Z., Gaber, M. M. A., & Shuraim, A. M. A. (2022). Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation. The Bottom Line, 35(2/3), 33–52. https://doi.org/10.1108/BL-01-2022-0001

Al-Okaily, A., Al-Okaily, M., Ai Ping, T., Al-Mawali, H., & Zaidan, H. (2021). An empirical investigation of enterprise system user satisfaction antecedents in Jordanian commercial banks. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1918847

Al-Okaily, A., Al-Okaily, M., & Teoh, A. P. (2023). Evaluating ERP Systems Success: Evidence From Jordanian Firms In The Age Of The Digital Business. VINE Journal of Information and Knowledge Management Systems, 53(6), 1025–1040. https://doi.org/10.1108/VJIKMS-04-2021-0061

Al Haderi, S., Rahim, N. F. A., & Bamahros, H. M. (2018). Top Management Support Accelerates the Acceptance of Information Technology. The Social Sciences, 13(1), 175–189. https://doi.org/10.3923/sscience.2018.175.189

Alamin, A., Yeoh, W., Warren, M., & Salzman, S. (2015). An Empirical Study Of Factors Influencing Accounting Information Systems Adoption. 23rd European Conference on Information Systems, ECIS 2015, 2015-May.

Alfiani, L., Septiawan, B., & Suratman, S. S. (2022). Faktor- faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi. Jurnal Akademi Akuntansi, 5(1), 47–61. https://doi.org/10.22219/jaa.v5i1.17962

Amriani, T. N., & Iskandar, A. (2019). Analisis Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Satuan Kerja di Lingkungan Badan Pendidikan dan Pelatihan Keuangan (BPPK). Jurnal Kajian Ekonomi Keuangan, 1(September), 74.

Apsari, R. D., Widhiyani, N. L. S., & Rasmini, N. K. (2023). The Influence of Accounting Information System Quality and Perceived Usefulness on Accounting Information System (AIS) User Satisfaction (Case Study at the Head Office of the Bali Regional Development Bank). European Journal of Business and Management Research, 8(4), 59–63. https://doi.org/10.24018/ejbmr.2023.8.4.2059

Beg, K. (2018). Impact Of Accounting Information System On The Financial Performance Of Selected FMCG Companies. Asian Journal of Applied Science and Technology (AJAST), 2(3), 8–17. www.ajast.net

Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251–262. https://doi.org/10.1016/j.chb.2014.11.017

Cheng, Y. M. (2019). A Hybrid Model For Exploring The Antecedents Of Cloud ERP Continuance: Roles Of Quality Determinants And Task-Technology Fit. International Journal of Web Information Systems, 15(2), 215–235. https://doi.org/10.1108/IJWIS-07-2018-0056

Daʇhan, G., & Akkoyunlu, B. (2016). Modeling The Continuance Usage Intention Of Online Learning Environments. Computers in Human Behavior, 60, 198–211. https://doi.org/10.1016/j.chb.2016.02.066

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease Of Use, And User Acceptance Of Information Technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008

Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey of Human Factors’ Impacts on the Effectiveness of Accounting Information Systems. International Journal of Business Administration, 2(4), 166–174. https://doi.org/10.5430/ijba.v2n4p166

DeLone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60

DeLone, W. H., & McLean, E. R. (2002). Information Systems Success Revisited. Proceedings of the Annual Hawaii International Conference on System Sciences, 2002-Janua(c), 2966–2976. https://doi.org/10.1109/HICSS.2002.994345

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748

DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. In Foundations and Trends® in Information Systems (Vol. 2, Issue 1). https://doi.org/10.1561/2900000005

Habtoor, N. (2018). Influence of Management Support on Organizational Commitment and Service Quality. Asian Journal of Management Science & Education, 7(4), 47–51.

Hair, J. F. J., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd Editio). Thousand Oaks , SAGE.

Harnowo, S., Santoso, B., & Suryani, E. (2021). Determinan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI): Pendekatan Human-Organization-Technology (HOT) Fit Framework. E-Jurnal Akuntansi, 31(3), 769. https://doi.org/10.24843/eja.2021.v31.i03.p19

Hla, D., & Teru, S. P. (2015). Efficiency of Accounting Information System and Performance Measures – Literature Review. International Journal of Multidisciplinary and Current Research, 3(Sept/Oct), 976–984. http://ijmcr.com

Hu, P. J. H. (2003). Evaluating telemedicine systems success: A revised model. Proceedings of the 36th Annual Hawaii International Conference on System Sciences, HICSS 2003, 8–15. https://doi.org/10.1109/HICSS.2003.1174379

Huang, R.-T., Deggs, D. M., Jabor, M. K., & Machtmes, K. (2011). Faculty Online Technology Adoption- The Role of Management Support and Organizational Climate.pdf. Online Journal of Distance Learning Administration, XIV(II), 11.

Igbaria, M., & Iivari, J. (1995). The Effects of Self-Efficacy on Computer Usage. Omega, 23(6), 587–605. https://doi.org/10.1016/0305-0483(95)00035-6

Igbaria, M., Zinatelli, N., Cragg, P., & Cavaye, A. L. M. (1997). Personal Computing Acceptance Factors In Small Firms: A Structural Equation Model. MIS Quarterly: Management Information Systems, 21(3), 279–301. https://doi.org/10.2307/249498

Iskandar Fadhel, I. (2015). an Evaluation of Information System Success Based. Universiti Utara Malaysia.

Ives, B., Olson, M. H., & Baroudi, J. J. (1983). The Measurement Of User Information Satisfaction. Communications of the ACM, 26(10), 785–793. https://doi.org/10.1145/358413.358430

Koh, C. E., Prybutok, V. R., Ryan, S. D., & Wu, Y. (2010). A Model For Mandatory Use Of Software Technologies: An Integrative Approach By Applying Multiple Levels Of Abstraction Of Informing Science. Informing Science: The International Journal of an Emerging Transdiscipline, 13, 177–203. http://www.inform.nu/Articles/Vol13/ISJv13p177-203Koh561.pdf

Lutfi, A., Al-Okaily, M., Alsyouf, A., & Alrawad, M. (2022). Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making. Sustainability (Switzerland), 14(13), 1–17. https://doi.org/10.3390/su14138120

Mahmud, A., Prayogo, D., Susilowati, N., Handayani, B. D., & Mardi, M. (2023). Analyzing the Effects of System Quality on the Net Benefits of the Village Financial System (Siskeudes): Information Quality and User Satisfaction as Mediating Variables. In Management and Accounting Review (Vol. 22, Issue 1, pp. 105–127). https://doi.org/10.24191/mar.v22i01-05

Mangun Buana, I. B. G. M., & Wirawati, N. G. P. (2018). Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction. E-Jurnal Akuntansi, 22, 683. https://doi.org/10.24843/eja.2018.v22.i01.p26

Meiryani, Lorenzo, B. A., Maryani, D., & Zudana, A. E. (2021). The Effect of Perceived Usefulness and User Competency on Accounting Information Systems Effectiveness. 3rd International Conference on Cybernetics and Intelligent Systems, ICORIS 2021, 1–7. https://doi.org/10.1109/ICORIS52787.2021.9649515

Naujokaitiene, J., Tereseviciene, M., & Zydziunaite, V. (2015). Organizational Support For Employee Engagement In Technology-Enhanced Learning. SAGE Open, 5(4). https://doi.org/10.1177/2158244015607585

Nurhayati, N., Rosdiana, Y., Helliana, Khalid, & Azkia. (2020). The Influence of Top Management Support on Zakat Accounting Information System User Satisfaction in Baznas. Research Journal of Finance and Accounting, 2002, 90–95. https://doi.org/10.7176/rjfa/11-6-11

Ohanu, I. B., Shodipe, T. O., Ohanu, C. M. G., & Anene-Okeakwa, J. E. (2022). System quality, technology acceptance model and theory of planned behaviour models: Agents for adopting blended learning tools. E-Learning and Digital Media, June. https://doi.org/10.1177/20427530221108031

Ong, C. S., Day, M. Y., & Hsu, W. L. (2009). The Measurement Of User Satisfaction With Question Answering Systems. Information and Management, 46(7), 397–403. https://doi.org/10.1016/j.im.2009.07.004

Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: Models, Dimensions, Measures, and Interrelationships. European Journal of Information Systems, 17(3), 236–263. https://doi.org/10.1057/ejis.2008.15

Purnomo, S. H., & Nastiti, T. (2019). Does Management Support Matter In Elucidating The Linkage Of Individual Characteristics And E-Learning Acceptance? Asian Academy of Management Journal, 24(1), 83–110. https://doi.org/10.21315/aamj2019.24.1.4

Rahayuningtyas, A. (2022). Pengaruh Kualitas Informasi, Kualitas Sistem Informasi, dan Perceived Usefulness terhadap Kepuasan Pengguna Sistem Aplikasi Keuangan Tingkat Instansi Modul Penganggaran pada Satuan-Satuan Kerja Lingkup Pembayaran KPPN Madiun. Jurnal Manajemen Dan Inovasi (MANOVA), 5(2), 76–91. https://doi.org/10.15642/manova.v5i2.863

Roca, J. C., Chiu, C. M., & Martínez, F. J. (2006). Understanding e-learning continuance intention: An extension of the Technology Acceptance Model. International Journal of Human Computer Studies, 64(8), 683–696. https://doi.org/10.1016/j.ijhcs.2006.01.003

Rouibah, K., Hamdy, H. I., & Al-Enezi, M. Z. (2009). Effect of management support, training, and user involvement on system usage and satisfaction in Kuwait. Industrial Management and Data Systems, 109(3), 338–356. https://doi.org/10.1108/02635570910939371

Rukmiyati, N. M. S., & Budiartha, I. K. (2016). Informasi Dan Perceived Usefulness Pada Kepuasan Pengguna Akhir Software Akuntansi ( Studi Empiris Pada Hotel Berbintang Di Provinsi Bali ). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 1, 115–142.

Sajady, H., Dastgir, M., & Hashem Nejad, H. (2008). Evaluation of the Effectiveness of Accounting information Systems. International Journal of Information Science and Management, 6(2), 49–59.

Sani, T. A., & Putri, N. K. (2023). The Effect of System Quality Perceptions, Information Quality, and Service Quality on Accounting Information System Use and Satisfaction. Simak, 21(02), 239–254. https://doi.org/10.35129/simak.v21i02.475

Sausi, J. M., Mtebe, J. S., & Mbelwa, J. (2021). Evaluating User Satisfaction With The E-Payment Gateway System In Tanzania. SA Journal of Information Management, 23(1), 1–15. https://doi.org/10.4102/sajim.v23i1.1430

Seddon, P, & Kiew, M. (1996). A Partial Test And Development Of Delone And Mclean’s Model Of Is Success3. Australasian Journal of Information Systems. https://doi.org/10.3127/ajis.v24i0.2769

Seddon, P. B. (1997). A Respesification and Extension of the Delone and Mclean of IS Succes. Information Systems Research, 8(3), 240–253.

Seddon, P. B., Graeser, V., & Willcocks, L. P. (2002). Measuring Organizational IS Effectiveness. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 33(2), 11–28. https://doi.org/10.1145/513264.513270

Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Accounting Information Systems Effectiveness: Evidence From The Nigerian Banking Sector. Interdisciplinary Journal of Information, Knowledge, and Management, 12, 309–335. https://doi.org/10.28945/3891

Sitompul, G. O. (2019). Factors Affecting User Satisfaction in Business Organizations As Perceived By Employees. 16–33.

Tam, C., & Oliveira, T. (2016). Understanding The Impact Of M-Banking On Individual Performance: Delone & Mclean And Ttf Perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016

Tseng, T. H., & Lee, C. T. (2018). Facilitation Of Consumer Loyalty Toward Branded Applications: The Dual-Route Perspective. Telematics and Informatics, 35(5), 1297–1309. https://doi.org/10.1016/j.tele.2018.03.002

Urbach, N., Smolnik, S., & Riempp, G. (2010). An Empirical Investigation of Employee Portal Success. Journal of Strategic Information Systems, 19(3), 184–206. https://doi.org/10.1016/j.jsis.2010.06.002

Venkatesh, V., & Bala, H. (2008). Technology Acceptance Model 3 And A Research Agenda On Interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x

Widiastuti, R. (2019). Pengaruh Kualitas Sistem, Kualitas Informasi,Kualitas Pelayanan Terhadap Penggunaan Dan Kepuasan Pengguna Serta Dampaknya Terhadap Net Benefits [Brawijaya Malang]. http://repository.ub.ac.id/id/eprint/193055

Widowati, E., & Achjari, D. (2004). Pengukuran Konsep Efektivitas Sistem Informasi : Penelitian Pendahuluan. Seminar Nasional Aplikasi Teknologi Informasi 2004, 33–47.

Zalukhu, R. S., Sinurat, M., Collyn, D., Hutauruk, R. P. S., & Syahputra, A. (2023). Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia. International Journal of Business, Economics & Financial Studies, 1(November).
Published
2024-09-11
How to Cite
RALIND, Ardhitian Herdhiantha; BARIDWAN, Zaki; PRASTIWI, Arum. Factors Affecting The Effectiveness Of Ais “Sakti” Based On Delone And Mclean (2003) Modified Models. E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/117004>. Date accessed: 15 oct. 2024.
Section
Artikel

Most read articles by the same author(s)