I Ketut Parnata
Politeknik Negri Bali

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POS System Success Evaluation at a Civil Servants Cooperative: DeLone-McLean Evidence and Green Accounting as an Extended Net Benefit Wayan Hesadijaya Utthavi; Ni Luh Ayu Kartika Yuniastari Sarja; Kadek Nita Sumiari; I Ketut Parnata
Journal of Innovation and Technology Polbeng Series on Informatics (INOVTEK Polbeng - Seri Informatika) Vol. 11 No. 3 (2026): August
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/79fvv418

Abstract

Information system success models define net benefits in economic and operational terms, while the environmental implications of digitalization remain insufficiently addressed. This study evaluated a centralized Point of Sale (POS) system at the Civil Servants’ Cooperative of Politeknik Negeri Bali using the DeLone and McLean Information Systems Success Model, extended by incorporating green accounting transformation as an environmental benefit alongside operational efficiency. A mixed-methods evaluative design involved customers (N = 78), tenants (N = 12), managers (N = 7). Data were analyzed using validity and reliability tests, Pearson correlation, path analysis, the Wilcoxon signed-rank test, and thematic analysis. All 18 constructs were reliable, with Cronbach’s alpha values ranging from 0.757 to 0.976, and all 17 customer items were valid. Queue management and comfort significantly predicted customer satisfaction (β = 0.683, p < 0.001; R² = 0.715), while satisfaction significantly predicted green accounting transformation (β = 0.773, p < 0.001; R² = 0.597). Ease of use and speed were not significant when tested jointly. Although average monthly sales declined after implementation, the difference reflected changes in measurement basis rather than system performance. The model offers a replicable framework for cooperative evaluation.