Success predictors of village financial systems

Dewa Ayu Eny Wulandari, Herkulanus Bambang Suprasto, A.A.N.B. Dwirandra, Ida Bagus Putra Astika
2021 Accounting  
SISKEUDES is a financial system used by the village government aimed at improving accountability, creating common perceptions in the delivery and application of various laws and regulations in the form of village financial management systems and procedures. Implementation of SISKEUDES helps us improve good corporate governance of village government in Indonesia. However, in the Village Assistance Report in Badung Regency in 2018 and 2019, there were input errors from planning, budgeting,
more » ... tration and financial reporting. Based on this phenomenon, this study tested the predictor of successful application of the system. The measurement of SISKEUDES success is based on DeLone and McLean information system success model. This study examines the direct effect of system quality, information quality, service quality and quality of human resource on use, user satisfaction and net benefits. The sample determination technique uses purposive sampling with criteria of all SISKEUDES users in Badung Regency Village Government with a minimum of 1 year working experience. Data analysis uses Partial Least Square with SmartPLS 3. The results show that only system quality, information quality, and service quality have positive effects on user satisfaction, while the quality of human resources has no effect on user satisfaction. The quality of information, the quality of service, and the quality of human resources have positive effects on the use, while the quality of the system has no effect on the use. The quality of information, service quality, use and user satisfaction have positive effects on net benefits.
doi:10.5267/j.ac.2021.5.012 fatcat:rvgcqgx2jzgvzp5mhi65zgdcri