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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Wahyudin Nor
Universitas Lambung Mangkurat, Indonesia
Economics, Econometrics & Finance

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User Satisfaction and Net Benefits of Regional Government Information System: A Mixed-Method Study Based on DeLone & McLean Framework Rizqi Annisa; Wahyudin Nor
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3953

Abstract

This study explores user experiences and perceptions of the Regional Government Information System as an accounting tool in local governments. The main goal is to identify factors affecting implementation success and their effects on user satisfaction and organizational benefits. A mixed-method design was used, including a survey of 740 civil servants with 309 responses and interviews with 14 users in South Kalimantan. Data were analyzed using partial least squares structural equation modeling and thematic analysis. Findings show that information quality, content, and timeliness directly improve user satisfaction and indirectly enhance net benefits through this mediation. User satisfaction strongly predicts net benefits. However, system quality, service quality, and other technical factors have no significant impact. Interviews reveal ongoing issues with system stability, data processing, and support in the accounting and reporting modules. The study concludes that success depends on high-quality, timely information and user adaptation rather than technical features alone. Developers and local governments should prioritize content improvements and training to increase satisfaction and system value.
Building Community Trust: The Effect of Accountability, Transparency, and Community Participation in Village Fund Management Linda Rahmah; Wahyudin Nor
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4169

Abstract

This study aims to analyze the effect of accountability, transparency, and community participation on villagers’ trust in the management of village funds. Additionally, it seeks to identify the role of village fund management as an intervening variable linking these three factors to community trust. The research employs a quantitative method, with data collected through questionnaires administered across villages in Kapuas Regency, involving 340 respondents drawn from 148 villages. The survey was conducted to evaluate the impact of accountability, transparency, and community participation in village fund management, and to assess their implications for public trust. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate that accountability and community participation exert a significant direct influence on public trust, while transparency affects trust indirectly through village fund management. In this study, village fund management serves as a mediating variable connecting village governance practices with the level of community trust. These findings reinforce the necessity of managing village funds in an accountable, transparent, and participatory manner to build and sustain public trust.
Co-Authors Linda Rahmah Rizqi Annisa