Determinan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI): Pendekatan Human-Organization-Technology (HOT) Fit Framework
Abstract
This study was conducted to examine and analyze the effect of the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on user satisfaction and condition of organization, condition of organization on user satisfaction, the effect condition of organization and user satisfaction on net benefit. The population of this study were all 105 SAKTI users within the Ministry of Finance in West Nusa Tenggara Province and 43 samples with a random sampling technique. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to process the data. The study revealed there are five positive and significant influences: first, information quality on user satisfaction, second, system quality on condition of organization, third, service quality on condition of organization, fourth, user satisfaction on net benefits, and condition of organization on net benefits.
Keywords: SAKTI, HOT-Fit Framework, Net Benefits.
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References
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Akbar, R., & Mukhtar, M. (2019). Evaluasi e-Tracer Study menggunakan HOT (Human-Organization-Technology) Fit Model. Jurnal JTIK (Jurnal Teknologi Informasi Dan Komunikasi), 3(2), 46–51. https://doi.org/10.35870/jtik.v3i2.86
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). Kajian Ekonomi Keuangan, 3(1), 55–74.
Betri, T. J., Utami, E., & Al Fatta, H. (2017). Perancangan Arsitektur Aplikasi Learning Management System Di Universitas Slamet Riyadi. Indonesian Journal of Applied Informatics, 2(1), 1–16. https://doi.org/10.20961/ijai.v2i1.16606
Dewinta Ayuni, N. W., Dewi, K. C., & Suwintana, I. K. (2019). Hot Fit Pada Sistem E-Learning Politeknik Negeri Bali Dengan Self Efficacy Sebagai Variabel Mediator. Jurnal Matematika, 9(2), 66–77. https://doi.org/10.24843/jmat.2019.v09.i02.p112
Erimalata, S. (2016). Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal. Jurnal Akuntansi Dan Investasi, 17(2), 141–157. https://doi.org/10.18196/jai.2016.0051.141-157
Erlirianto, L. M., Ali, A. H. N., & Herdiyanti, A. (2015). The Implementation of the Human, Organization, and Technology-Fit (HOT-Fit) Framework to Evaluate the Electronic Medical Record (EMR) System in a Hospital. Procedia Computer Science, 72, 580–587. https://doi.org/10.1016/j.procs.2015.12.166
Peraturan Menteri Keuangan Nomor 223/PMK.05/2015 tentang Pelaksanaan Piloting Sistem Aplikasi Keuangan Tingkat Instansi.
Krisbiantoro, D., Suyanto, M., & Taufiqluthfi, E. (2015). Evaluasi Keberhasilan Implementasi Sistem Informasi Dengan Pendekatan Hot Fit Model ( Studi Kasus: Perpustakaan STMIK AMIKOM Purwokerto ). Konferensi Nasional Sistem & Informatika, 896–901.
Monalisa, S., Anggara, P. P., & Kurnia, F. (2018). Analisis Kesuksesan Penerapan Sistem Administrasi Akademik Menggunakan Human Organization Technology Fit Model. Jurnal Ilmiah Rekayasa Dan Manajemen Sistem Informasi, 4(1), 36–41.
Poluan, F., Lumenta, A., & Sinsuw, A. (2015). Evaluasi Implementasi Sistem E-Learning Menggunakan Model Evaluasi Hot Fit Studi Kasus Universitas Sam Ratulangi. Jurnal Teknik Informatika, 4(2), 1–6. https://doi.org/10.35793/jti.4.2.2014.6985
S-Mohamadali, N. A. K., & Garibaldi, J. M. (2012). Understanding and addressing the “FIT” between user, technology and organization inevaluating user acceptance of healthcare technology. HEALTHINF 2012 - Proceedings of the International Conference on Health Informatics, 119–124. https://doi.org/10.5220/0003696901190124
Scott, W. R. (2015). Financial Accounting Theory (Seventh Ed). Ontario: Pearson.
Wiyati, RK; Sarja, N. L. A. K. (2019). Evaluasi Penerapan Sistem Informasi Absensi Online Dengan HOT FIT Model. Jurnal Teknologi Informasi Dan Komputer, 5(1), 1–9.
Yunis, M., Tarhini, A., & Kassar, A. (2018). The role of ICT and innovation in enhancing organizational performance: The catalysing effect of corporate entrepreneurship. Journal of Business Research, 88(June 2017), 344–356. https://doi.org/10.1016/j.jbusres.2017.12.030
Yusof, M. M. (2015). A case study evaluation of a Critical Care Information System adoption using the socio-technical and fit approach. International Journal of Medical Informatics, 84(7), 486–499. https://doi.org/10.1016/j.ijmedinf.2015.03.001
Yusof, M. M., Kuljis, J., Papazafeiropoulou, A., & Stergioulas, L. K. (2008). An evaluation framework for Health Information Systems: human, organization and technology-fit factors (HOT-fit). International Journal of Medical Informatics, 77(6), 386–398. https://doi.org/10.1016/j.ijmedinf.2007.08.011
Yusof, M. M., & Yusuff, A. Y. A. (2013). Evaluating E-government system effectiveness using an integrated socio-technical and fit approach. In Information Technology Journal (Vol. 12, Issue 5, pp. 894–906). https://doi.org/10.3923/itj.2013.894.906
Published
2021-03-25
How to Cite
HARNOWO, Sudi; SANTOSO, Budi; SURYANI, Embun.
Determinan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI): Pendekatan Human-Organization-Technology (HOT) Fit Framework.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 769-781, mar. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69063>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i03.p19.
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