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All Journal Juara: Jurnal Riset Akuntansi Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Economic Education Analysis Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Accounting Science Jurnal Akuntansi Aktual EKONOMIS : Journal of Economics and Business EBSJ Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Ilomata International Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Ilomata International Journal of Management AKSELERASI: Jurnal Ilmiah Nasional AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Media Riset Bisnis & Manajemen JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Publicuho Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Wahyudin Nor
Universitas Lambung Mangkurat, Banjarmasin, Indonesia
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Journal Publicuho

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EVALUATING SIPD IN FINANCIAL REPORTING FROM THE USERS’ PERSPECTIVES: EVIDENCE FROM SOUTH KALIMANTAN Rizqi Annisa; Wahyudin Nor
Journal Publicuho Vol. 8 No. 2 (2025): May - July - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v8i2.758

Abstract

This study investigates the success of the Regional Government Information System (SIPD) in supporting accounting and financial reporting within local governments from the perspective of its users. Using the DeLone and McLean Information System Success Model (2003) and Adaptive Structuration Theory as the theoretical foundation, this research focuses on examining the influence of system quality, information quality, and service quality on user satisfaction and net benefits. A quantitative research method was applied, with data collected through a survey of 85 respondents from local government work units (SKPD) in Hulu Sungai Tengah, Barito Kuala, Banjarbaru, and Banjarmasin. Data were analysed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). The findings reveal that system quality and information quality significantly affect user satisfaction, which in turn strongly influences the net benefits perceived from SIPD usage. While service quality was measured, it was found to have no significant effect on user satisfaction or net benefits. These results suggest that enhancing the technical performance and informational content of SIPD is critical to improving user experience and achieving positive outcomes. This research provides valuable empirical evidence on user-based evaluation of SIPD and offers practical recommendations for developers and policymakers to optimise system implementation and support more accountable local financial governance.
Co-Authors Abdul Kadir Ade Adriani Aina, Hasnun Nida Qurrotul Alfian Alfian Annisa, Rizqi Atma Hayat Banjar Nahor, Josmar Lambok Basyirah Ainun Devina, Patricia Dewi Lesmanawati Dewi Lesmanawati DEWI SARTIKA Diah Fitriaty Dwi Puspita Sari Elvira Anggreini Fahmi Rizani Felin Tri Rahayu Gusti Indira Alhajjriana Hidayat, Gusti Wahyu Hudaya, Muhammad ISNAWATI Josmar Lambok Banjar Nahor Kadir Kadir Kadir Lesmanawati, Dewi Lili Safrida Maharani, Ainayah Diva Mellani Yuliastina Melllani Yuliastina MOCHAMAD NOVELSYAH Monica Rahardian Ary Helmina Mutma’innah, Siti Nada Khamilia Noor, Syamsu Rizal Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Rahmah, Linda Rahmah, Siti Aulia Nur Rahmat Rinaldi Rahmi Nadiar Rano Wijaya Rara Gustiana Rasidah Rasidah Rasidah Reny Marliadi Rifqi Novriyandana Rizqi Annisa Rusma Nailiah Saprudin Saprudin Silva, Silva Siti Mutmainnah Suharni Suharni Titin Sumarni Umi Rizeki Hidayati Ummi Hanie Vika Frassasti Wia Rizqi Amalia WULAN PURNAMASARI, WULAN