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All Journal Journal of Governance and Accountability Studies Ulil Albab
Yulianto Yulianto
Universitas Lampung, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan Terhadap Manfaat Bersih yang Dimediasi Kepuasan Pengguna Atas Implementasi Aplikasi Sakti pada Satuan Kerja di Wilayah KPPN Bandar Lampung Eka Yulianti; Yulianto Yulianto; Rahayu Sulistiowati; Ahmad Rifa'i
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 7: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i7.17749

Abstract

Transformasi digital dalam pengelolaan keuangan negara mendorong pemerintah Indonesia mengimplementasikan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) sebagai platform terintegrasi untuk meningkatkan efektivitas dan akuntabilitas pengelolaan keuangan. Penelitian ini bertujuan menganalisis pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap net benefits aplikasi SAKTI dengan kepuasan pengguna sebagai variabel mediasi pada satuan kerja di wilayah KPPN Bandar Lampung. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kualitas sistem berpengaruh positif dan signifikan terhadap kepuasan pengguna. Sebaliknya, kualitas informasi tidak berpengaruh signifikan, sedangkan kualitas layanan berpengaruh negatif terhadap kepuasan pengguna. Selain itu, kualitas sistem, kualitas informasi, kualitas layanan, dan kepuasan pengguna tidak berpengaruh signifikan terhadap net benefits. Kepuasan pengguna juga tidak memediasi hubungan antarvariabel. Temuan ini menunjukkan perlunya evaluasi aspek organisasi dan proses bisnis untuk mengoptimalkan manfaat implementasi SAKTI.
The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia Maulana Mukhlis; Syarief Makhya; Yulianto Yulianto; Muhammad Aviv
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2448

Abstract

Purpose: Adopting digital technology in government processes is believed to improve a state's administration. Almost any change management theory emphasizes the importance of technology as one of the main components to address whether an organization, including public organizations has the ability to win competitions. Digital technology adoption for public services responds to inefficiency, participation frustration, and minimum collaboration and service innovation. This paper investigates the application of digital technology in an integrated digital government modernization, its implications, and challenges in creating expected public values in the Middle Lampung Regency, Indonesia. Methods: This qualitative study involved informants with authority in regional digital government administration. Data were collected through interviews and document analysis. Data were analyzed by using a descriptive content analysis procedure. Results: The results show that although digital government services have been implemented in various types of public services, they are not integrated with public service business processes so digital service applications spread across various types of services cannot be integrated properly. Limitations: There are gaps between applications and service qualities, including fraud in some cases. Contributions: The digital government that is expected to be the optimal method for improving innovation, value, and public service quality cannot be implemented quickly because of complex challenges that must be addressed.
Co-Authors Ahmad Rifa'i Eka Yulianti Maulana Mukhlis Muhammad Aviv Rahayu Sulistiowati Syarief Makhya