IMPLEMENTATION OF THE DELONE & MCLEAN METHOD TO MEASURE THE SUCCESS OF THE PERFORMANCE ACCOUNTABILITY SYSTEM OF GOVERNMENT AGENCIES (SAKIP) APPLICATION IN SUPPORTING GOOD GOVERMENT, CASE STUDY : SUBANG DISTRICT GOVERMENT
Keywords:
SAKIP, SEM, Effectiveness, Delone & McLean methodAbstract
This study aims to determine and analyze the effectiveness of an information system carried out in the local government of Subang district using the Delone & McLean method. The effectiveness of an information system can be interpreted as a measure of the success of an information system by using system quality, information quality, service quality, usage, user satisfaction, and net benefits as variables. This study uses structural equation modeling (SEM) analysis with data collection using a questionnaire given to civil servants or non-civil servants who act as system users. The sample used in this study involved 17 employees in the Subang District Government.
The Subang District Government is obliged to report and record the use of finance in one fiscal year which is useful as evaluation material for agencies. so that the Government Agency Performance Accountability System (SAKIP) plays an important role in facilitating the reporting of annual financial reports. The Performance Accountability System of Government Agencies requires a measure of success in its implementation so that the results of measuring success in this study can produce how effective the system and data accuracy are in supporting financial recording and reporting. The results of this study resulted in a conclusion stating that the application of SAKIP to the Subang District Government was effective. The success of SAKIP is influenced by the satisfaction of the users as well as the quality of the system. However, there are other success variables that need to be improved.
Downloads
References
Alshuwaikhat, H.M. and I. Abubakar, An integrated approach to achieving campus sustainability: assessment of the current campus environmental management practices. Journal of cleaner production, 2008. 16(16): p. 1777-1785.DOI: https://doi.org/10.1016/j.jclepro.2007.12.002.
Fang, Z., E-government in digital era: concept, practice, and development. International journal of the Computer, the Internet and management, 2002. 10(2): p. 1-22.
DeLone, W.H. and E.R. McLean, Information systems success: The quest for the dependent variable.Information systems research, 1992. 3(1): p. 60-95.DOI: https://doi.org/10.1287/isre.3.1.60.
Adak, D., N. Bairagi, and R. Hakl, Accounting for multi-delay effects in an HIV-1 infection model with saturated infection rate, recovery and proliferation of host cells. BIOMATH, 2020. 9(2): p. 2012297.DOI: https://doi.org/10.11145/j.biomath.2020.12.297.
DeLone, W.H. and E.R. McLean, The DeLone and McLean model of information systems success: a ten- year update. Journal of management information systems, 2003. 19(4): p. 9-30.DOI: https://doi.org/10.1080/07421222.2003.11045748.
Akimenko, V. and F. Adi-Kusumo, Age-structured delayed SIPCV epidemic model of HPV and cervical cancer cells dynamics I. Numerical method. BIOMATH, 2021. 10(2): p. 2110027.DOI: https://doi.org/10.11145/j.biomath.2021.10.027.
Emawati, I.A.A., H.B. Suprasto, and A.D. Putri, Measurement of Regional Financial Management Information Systems Success in Denpasar City Government. International Journal of Sciences: Basic and Applied Research (IJSBAR), 2019. 46(1): p. 57-72.
Wibowo, W.A., Effect of system quality, information quality, and service quality on the user satisfaction of Lion Airlines and Sriwijaya Airlines websites. Journal of Marketing Strategy, 2013. 1(1).
Anita, S., et al., Optimal control strategies for a class of vector borne diseases, exemplified by a toy model for malaria. BIOMATH, 2019. 8(2): p. 1909157.DOI: https://doi.org/10.11145/j.biomath.2019.09.157.
Nizarudin, A., PERAN SYSTEM QUALITY DAN INFORMATION QUALITY DALAM MENDUKUNG KEBERHASILAN IMPLEMENTASI SIMDA DESA (STUDI KASUS PADA DESA-DESA DI KABUPATEN BANGKA). Jurnal Riset Terapan Akuntansi, 2018. 2(1): p. 1-6.
Jimanto, R.B., The Effect of Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable at The Premiere Surabaya Cinema Retail. Journal of Marketing Strategy, 2014. 2(1): p. 1-7.
Banasiak, J., R. Ouifki, and W.A. Woldegerima, Some mathematical tools for modelling malaria: a subjective survey. BIOMATH, 2021. 10(2): p. 2110029.DOI: https://doi.org/10.11145/j.biomath.2021.10.029.
Jaafreh, A.B., Evaluation information system success: applied DeLone and McLean information system success model in context banking system in KSA. International Review of Management and Business Research, 2017. 6(2): p. 829-845.
Sanjaya, I. and A.F.S. Admaja, Measurement of the Success of the Frequency Management Information System (SIMF) With the DeLone and McLean Model. Postal and telecommunication bulletins, 2015. 9(4): p. 449-470.DOI: https://doi.org/10.17933/bpostel.2011.090405.
Saputro, P.H., D. Budiyanto, and J. Santoso, DeLone and McLean model to measure the success of e- government in Pekalongan City. Scientific Journal of Informatics, 2015. 2(1): p. 1-8.DOI: https://doi.org/10.15294/sji.v2i1.4523.
Agustina, N. and E. Sutinah, Delone and McLean Models to Test the Success of New Student Admissions Mobile Applications. InfoTekJar: National Journal of Informatics and Network Technology, 2019. 3(2): p. 76-82.DOI: https://doi.org/10.30743/infotekjar.v3i2.1008.
Sari, E.N., The Successful Implementation of Accounting Information Systems and the Quality of Government Financial Statements at Regencies and Cities in North Sumatra, Indonesia. International Business Management 12.4, 346-352. 2018.
Jaeng, W.M.Y., I.M.S. Suardikha, and I. Budiasih, Effect of Use of Regional Financial Management Information Systems on Individual Performance in BPKAD Sikka Regency. International Research Journal of Management, IT and Social Sciences. 6(6): p. 188-193.DOI: https://doi.org/10.21744/irjmis.v6n6.790.
Dr. Suparyanto, M., RESEARCH DESIGN (DESIGN RESEARCH Retrieved from http://dr- suparyanto.blogspot.com/2011/09/rancangan-penelitian-design-research.html. 2011.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
