Analisis Determinan Kinerja Pengguna Modul Bendahara dengan Model Delone and McLane

Abstract

ABSTRACT

This research aims to evaluate or analyze the implementation of bendahara module of SAKTI application by analyzing the factors that influence user satisfaction as an intervening variable and user performance of bendahara module of SAKTI application. Sampling was carried out using a non-probability sampling technique (voluntary sampling) which was distributed in 11 ministries/agencies that have used the web-based bendahara module of SAKTI application. The number of samples that were successfully collected was 52 samples. Data were analyzed and processed using SmartPLS.  There were four hypotheses proposed and the result was that two of the four hypotheses were accepted and two hypotheses were rejected. The effect of information quality on user satisfaction and the effect of user satisfaction on user performance are two hypotheses that are accepted while the effect of system quality on user satisfaction and service quality on user satisfaction are two hypotheses that are rejected. Based on the results of the hypothesis, it can be concluded that in general the use of the SAKTI application treasurer module has not run according to user expectations.

Keywords: Government AIS, Government Accounting, Bendahara Module, Delone and Mclane Model

ABSTRAK

Penelitian ini mengevaluasi atau menganalisis implementasi modul bendahara aplikasi SAKTI dengan menganalisis faktor yang berpengaruh terhadap kepuasan pengguna sebagai variabel intervening dan kinerja pengguna modul bendahara aplikasi SAKTI. Pengambilan sampel dilakukan dengan teknik non-probability sampling (voluntary sampling) yang disebar di 11 kementerian/lembaga yang telah menggunakan modul bendahara aplikasi SAKTI berbasis web. Jumlah sampel yang berhasil dihimpun sebanyak 52 sampel. Data dianalisis dan diolah dengan menggunakan SmartPLS. Terdapat empat hipotesis yang diajukan dan memperoleh hasil dua hipotesis dari empat hipotesis diterima dan dua hipotesis ditolak. Pengaruh kualitas informasi terhadap kepuasan pengguna dan pengaruh kepuasan pengguna terhadap kinerja pengguna merupakan dua hipotesis yang diterima sedangkan pengaruh kualitas sistem dan kualitas pelayanan terhadap kepuasan pengguna merupakan dua hipotesis yang ditolak. Berdasarkan hasil hipotesis dapat diambil kesimpulan secara umum penggunaan modul bendahara aplikasi SAKTI belum berjalan sesuai dengan harapan pengguna.

Kata Kunci: SIA Pemerintah, Akuntansi Pemerintah, Modul Bendahara, Model Delone and McLane