Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model
Abstract
A Management Information System (MIS) provides managers with essential tools and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and staff, with respondents selected through purposive sampling fromboth the DGCE Headquarters and Regional Offices. A mixed-methods approach was employed, combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to ensure timeliness. Service quality expedites technical responses, although training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is still constrained. User satisfaction is influenced by perceived efficiency, and the system's overall impact contributes to productivity but has yet to significantly reduce the manual workload. In conclusion, SIMAUDI demonstrates considerable potential to improve accountability and transparency in the audit process. However, regular evaluation and continuous improvements are essential to optimize its performance and fully realize its benefits.
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References
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Amponsah, A. A., Adekoya, A. F., & Weyori, B. A. (2022). Improving the Financial Security of National Health Insurance using Cloud-Based Blockchain Technology Application. International Journal of Information Management Data Insights, 2(1). https://doi.org/10.1016/j.jjimei.2022.100081
Anggreni, N. M. M., Ariyanto, D., Suprasto, H. B., & Dwirandra, A. A. N. B. (2020). Successful adoption of the village’s financial system. Accounting, 6(6), 1129–1138. https://doi.org/10.5267/j.ac.2020.7.005
Aswar, K. (2021). Implementation of accrual accounting by the Indonesian central government: An investigation of social factors. Public and Municipal Finance, 10(1), 151–163. https://doi.org/10.21511/pmf.10(1).2021.12
Bailey, J. E., Pearson, S. W., Baileyt, J. E., & Pearsont, S. W. (1983). Development of a Tool for Measuring and Analyzing Computer User Satisfaction. Source: Management Science, 29(5), 530–545. https://doi.org/https://doi.org/10.1287/mnsc.29.5.530
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Direktorat Audit Kepabeanan dan Cukai. (2021). TOR Pengembangan Sistem Manajemen Audit Kepabeanan dan Cukai (SIMAUDI) dan Sistem Manajemen Penelitian Ulang (SIMPUL).
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Hendri, N., Irawan, A., Sa’diah, K., Jodi, I. W. G. A. S., Hidayat, A., Nasution, S. W. P., & Mujiani, S. (2022). Evaluation of Financial Management Information System Using Modification of the Delone & Mclean Model During the Covid-19 Pandemic. International Journal of Professional Business Review, 7(5), 1–20. https://doi.org/10.26668/businessreview/2022.v7i5.e732
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McKinney, V., Yoon, K., & Zahedi, F. (2002). The measurement of Web-customer satisfaction: An expectation and disconfirmation approach. Information Systems Research, 13(3), 296–315. https://doi.org/10.1287/isre.13.3.296.76
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Ningsih, A. K., & Kurniawan, Y. (2023). Evaluating Successful Implementation of Fleet Management System. Journal of System and Management Sciences, 13(6), 322–335. https://doi.org/10.33168/JSMS.2023.0619
Othman, R., Albert, G., & Kwong, G. S. (2015). Investigating the determinants of acceptance of virtual communities of practice in the public works department of Malaysia. Proceedings of the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning, ICICKM, 2015-Janua, 197–205.
Pitt, L. F., Watson, R. T., & Kavan, C. B. (1995). Service quality: A measure of information systems effectiveness. MIS Quarterly: Management Information Systems, 19(2), 173–185. https://doi.org/10.2307/249687
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Sharma, S. K., & Sharma, M. (2019). Examining the role of trust and quality dimensions in the actual usage of mobile banking services: An empirical investigation. International Journal of Information Management, 44, 65–75. https://doi.org/10.1016/j.ijinfomgt.2018.09.013
Sharma, S., Slack, N., Devi, K., Greig, T., & Naidu, S. (2021). Exploring gamers’ crowdsourcing engagement in Pokémon Go communities. TQM Journal. https://doi.org/10.1108/TQM-05-2021-0131
Sorg, C. (2023). Digital worker feedback infrastructures: The digitalisation of worker rights monitoring in global value chains. Economic and Labour Relations Review, 518–535. https://doi.org/10.1017/elr.2023.36
Sulthony, E. A. B., Handayani, P. W., Azzahro, F., & Pinem, A. A. (2019). Mobile Government Application Success Model: A Case of Halo Polisi. Proceedings of 2019 International Conference on Information Management and Technology, ICIMTech 2019, 132–136. https://doi.org/10.1109/ICIMTech.2019.8843842
Sun, J., & Teng, J. T. C. (2017). The construct of information systems use benefits: Theoretical explication of its underlying dimensions and the development of a measurement scale. International Journal of Information Management, 37(5), 400–416. https://doi.org/10.1016/j.ijinfomgt.2017.04.010
Wara, L. S., Kalangi, L., & Gamaliel, H. (2021). Pengujian Model Kesuksesan Sistem Informasi DeLone dan McLean Pada Sistem Aplikasi Pemeriksaan (SIAP) di Badan Pemeriksaan Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing (GOODWILL), 12(1), 1–15. https://doi.org/https://doi.org/10.35800/jjs.v12i1.31885
Zhong, J., & Chen, T. (2023). Antecedents of mobile payment loyalty: An extended perspective of perceived value and information system success model. Journal of Retailing and Consumer Services, 72(January), 103267. https://doi.org/10.1016/j.jretconser.2023.103267
Alameri, M., Isaac, O., & Bhaumik, A. (2019). Factors influencing user satisfaction in UAE by using internet. International Journal on Emerging Technologies, 10(1), 8–15.
Aldholay, A. H., Abdullah, Z., Ramayah, T., Isaac, O., & Mutahar, A. M. (2018). Online learning usage and performance among students within public universities in Yemen. International Journal of Services and Standards, 12(2), 163–179. https://doi.org/10.1504/IJSS.2018.091842
Almutairi, H., & Subramanian, G. H. (2005). An Empirical Application of the Delone and Mclean Model in the Kuwaiti Private Sector. Journal of Computer Information Systems, 45(3), 113–122. https://doi.org/10.1080/08874417.2005.11645849
Alyoussef, I. Y. (2023). Acceptance of e-learning in higher education: The role of task-technology fit with the information systems success model. Heliyon, 9(3), e13751. https://doi.org/10.1016/j.heliyon.2023.e13751
Ameen, A., Al-Ali, D., Mohammed, F., Isaac, O., Alrajawy, I., & Younis, D. (2021). The moderation effect of innovativeness on the relationship between overall quality and actual usage of smart government. Journal of System and Management Sciences, 11(1), 141–154. https://doi.org/10.33168/JSMS.2021.0109
Amponsah, A. A., Adekoya, A. F., & Weyori, B. A. (2022). Improving the Financial Security of National Health Insurance using Cloud-Based Blockchain Technology Application. International Journal of Information Management Data Insights, 2(1). https://doi.org/10.1016/j.jjimei.2022.100081
Anggreni, N. M. M., Ariyanto, D., Suprasto, H. B., & Dwirandra, A. A. N. B. (2020). Successful adoption of the village’s financial system. Accounting, 6(6), 1129–1138. https://doi.org/10.5267/j.ac.2020.7.005
Aswar, K. (2021). Implementation of accrual accounting by the Indonesian central government: An investigation of social factors. Public and Municipal Finance, 10(1), 151–163. https://doi.org/10.21511/pmf.10(1).2021.12
Bailey, J. E., Pearson, S. W., Baileyt, J. E., & Pearsont, S. W. (1983). Development of a Tool for Measuring and Analyzing Computer User Satisfaction. Source: Management Science, 29(5), 530–545. https://doi.org/https://doi.org/10.1287/mnsc.29.5.530
Banafo Akrong, G., Yunfei, S., & Owusu, E. (2022). Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP. International Journal of Accounting Information Systems, 47(October 2020), 100579. https://doi.org/10.1016/j.accinf.2022.100579
Chang, J. C. J., & King, W. R. (2005). Measuring the performance of information systems: A functional scorecard. Journal of Management Information Systems, 22(1), 85–115. https://doi.org/10.1080/07421222.2003.11045833
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
Deng, W., Yang, T., Ju, X., & Deng, J. (2024). Linking enterprise information systems success to female employees’ work-family enrichment in China. Journal of Management and Organization. https://doi.org/10.1017/jmo.2024.7
Direktorat Audit Kepabeanan dan Cukai. (2021). TOR Pengembangan Sistem Manajemen Audit Kepabeanan dan Cukai (SIMAUDI) dan Sistem Manajemen Penelitian Ulang (SIMPUL).
Direktorat Jenderal Bea dan Cukai. (2022). Laporan Kinerja Direktorat Jenderal Bea dan Cukai Kementerian Keuangan Tahun 2022. 01, 1–23.
Dwivedi, Y. K., Wade, M. R., & Schneberger, S. L. (2012). The Updated DeLone and McLean Model of Information Systems Success. Springer, 28(May), 461. https://doi.org/10.1007/978-1-4419-6108-2
Falah, S., & Napitupulu, T. A. (2023). Evaluation of the Level of Use of IT Helpdesk Application: A Case Study. Journal of System and Management Sciences, 13(1), 575–604. https://doi.org/10.33168/JSMS.2023.0129
Gable, G. G., Sedera, D., & Chan, T. (2003). Enterprise Systems Success: A Measurement Model. 576–591. http://eprints.qut.edu.au/archive/00004743
Gable, G. G., Sedera, D., & Chan, T. (2008). Re-conceptualizing information system success: The IS-impact measurement model. Journal of the Association for Information Systems, 9(7), 377–408. https://doi.org/10.17705/1jais.00164
Hendri, N., Irawan, A., Sa’diah, K., Jodi, I. W. G. A. S., Hidayat, A., Nasution, S. W. P., & Mujiani, S. (2022). Evaluation of Financial Management Information System Using Modification of the Delone & Mclean Model During the Covid-19 Pandemic. International Journal of Professional Business Review, 7(5), 1–20. https://doi.org/10.26668/businessreview/2022.v7i5.e732
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2), 100202. https://doi.org/10.1016/j.jjimei.2023.100202
McKinney, V., Yoon, K., & Zahedi, F. (2002). The measurement of Web-customer satisfaction: An expectation and disconfirmation approach. Information Systems Research, 13(3), 296–315. https://doi.org/10.1287/isre.13.3.296.76
Meilani, L., Suroso, A. I., & Yuliati, L. N. (2020). Evaluasi Keberhasilan Sistem Informasi Akademik dengan Pendekatan Model DeLone dan McLean. Jurnal Sistem Informasi Bisnis, 10(2), 137–144. https://doi.org/10.21456/vol10iss2pp137-144
Ningsih, A. K., & Kurniawan, Y. (2023). Evaluating Successful Implementation of Fleet Management System. Journal of System and Management Sciences, 13(6), 322–335. https://doi.org/10.33168/JSMS.2023.0619
Othman, R., Albert, G., & Kwong, G. S. (2015). Investigating the determinants of acceptance of virtual communities of practice in the public works department of Malaysia. Proceedings of the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning, ICICKM, 2015-Janua, 197–205.
Pitt, L. F., Watson, R. T., & Kavan, C. B. (1995). Service quality: A measure of information systems effectiveness. MIS Quarterly: Management Information Systems, 19(2), 173–185. https://doi.org/10.2307/249687
Rana, N. P., Dwivedi, Y. K., Williams, M. D., & Weerakkody, V. (2015). Investigating success of an e-government initiative: Validation of an integrated IS success model. Information Systems Frontiers, 17(1), 127–142. https://doi.org/10.1007/s10796-014-9504-7
Sekaran, U., & Bougie, R. (2019). Research Methods for Business: A Skill-Building Approach Seventh Edition (Vol. 34, Issue 7). John Wiley & Sons Ltd. https://doi.org/10.1108/lodj-06-2013-0079
Sharma, S. K., & Sharma, M. (2019). Examining the role of trust and quality dimensions in the actual usage of mobile banking services: An empirical investigation. International Journal of Information Management, 44, 65–75. https://doi.org/10.1016/j.ijinfomgt.2018.09.013
Sharma, S., Slack, N., Devi, K., Greig, T., & Naidu, S. (2021). Exploring gamers’ crowdsourcing engagement in Pokémon Go communities. TQM Journal. https://doi.org/10.1108/TQM-05-2021-0131
Sorg, C. (2023). Digital worker feedback infrastructures: The digitalisation of worker rights monitoring in global value chains. Economic and Labour Relations Review, 518–535. https://doi.org/10.1017/elr.2023.36
Sulthony, E. A. B., Handayani, P. W., Azzahro, F., & Pinem, A. A. (2019). Mobile Government Application Success Model: A Case of Halo Polisi. Proceedings of 2019 International Conference on Information Management and Technology, ICIMTech 2019, 132–136. https://doi.org/10.1109/ICIMTech.2019.8843842
Sun, J., & Teng, J. T. C. (2017). The construct of information systems use benefits: Theoretical explication of its underlying dimensions and the development of a measurement scale. International Journal of Information Management, 37(5), 400–416. https://doi.org/10.1016/j.ijinfomgt.2017.04.010
Wara, L. S., Kalangi, L., & Gamaliel, H. (2021). Pengujian Model Kesuksesan Sistem Informasi DeLone dan McLean Pada Sistem Aplikasi Pemeriksaan (SIAP) di Badan Pemeriksaan Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing (GOODWILL), 12(1), 1–15. https://doi.org/https://doi.org/10.35800/jjs.v12i1.31885
Zhong, J., & Chen, T. (2023). Antecedents of mobile payment loyalty: An extended perspective of perceived value and information system success model. Journal of Retailing and Consumer Services, 72(January), 103267. https://doi.org/10.1016/j.jretconser.2023.103267
Published
2024-11-19
How to Cite
PRADANA, Ardi Galung; PRASETYA, Machmudin Eka.
Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 11, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120224>. Date accessed: 09 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i11.p04.
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