Measurement of Regional Financial Management Information Systems Success in Denpasar City Government
AbstractSIPKD is a regional financial system that is used by the Denpasar City Government in on financial management activities so as to be able to produce financial reports of local governments. Since the implementation of the SIPKD, the Denpasar City Government had obtained an increase in Audit Board of the Republic of Indonesia’s Audit Opinion on Local Government Financial Reports, namely Unqualified Opinion for six years. Based on this phenomenon, this study examined the measurement of SIPKD success in Denpasar City Government. The measurement of the success of SIPKD is based on DeLone and McLean model. This study examines the effect of system quality, information quality, and supervision action on user satisfaction and net benefits, the effect of user satisfaction on net benefits, and the effect of system quality, information quality, and supervision action on net benefits through user satisfaction. The sample determination technique used purposive sampling with the criteria of all SIPKD users in Denpasar City Government, as many as 99 people. Data collection used a questionnaire that distributed to 36 OPDs in the Denpasar City Government. Data analysis used Partial Least Square. The results showed that system quality, information quality, and supervision action had a positive effect on user satisfaction and net benefits. User satisfaction had a positive effect on net benefits. User satisfaction is not able to mediate the effect of system quality, information quality, and supervision action of net benefits.
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