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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Terapan Akuntansi
Bolley, Stevy Josephin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach Bolley, Stevy Josephin; Desi Indriasari; Meilinda Dwi Anugrah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/h8w1sk16

Abstract

This study identifies a research gap between the implementation of reporting systems, e-budgeting, and performance-based budgeting and The degree of accountability for performance within the Palembang City Government. Although the city has achieved a "BB" SAKIP rating, disparities remain across its agencies. The study's goal is to examine how these three factors impact performance accountability using the institutional isomorphism hypothesis.  In order to use a quantitative methodology, 94 respondents from 32 regional work units (PDs) in Palembang were given questionnaires. The findings reveal that the reporting system, e-budgeting implementation, and performance-based budgeting significantly affect accountability, both partially and simultaneously. These results support institutional isomorphism theory, which posits that coercive, normative, and mimetic pressures lead to homogenized practices within government institutions. The study concludes that improving accountability requires consistent enhancement of these three elements. It is recommended that the city government strengthen outcome-oriented planning and expand professional training across OPDs to promote greater uniformity in performance management.
PREDIKSI KEPUASAN PENGGUNAAN LAPORAN KEUANGAN DIGITAL UMKM: INTEGRASI TECHNOLOGY ACCEPTANCE MODEL DAN IS SUCCESS MODEL Meilinda Dwi Anugrah; Aprianti, Siska; Nelly Masnila; Ramaftadia Maharani, Masayu Indah; Bolley, Stevy Josephin; Safitri, Mey
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze the factors influencing user satisfaction in using Android-based digital financial reporting systems among MSMEs by integrating the Technology Acceptance Model (TAM) and Information System Success Model (ISSM). A quantitative explanatory approach was applied using survey data from 56 MSMEs supervised by the Prabumulih Cooperative and MSME Office. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results reveal that only User Perceived Value (UPV) significantly affects User Satisfaction, while Service Quality (SQ) and Ease of Use (EoU) show no significant effects. These findings indicate that the perceived usefulness and tangible benefits of the system are the main determinants of satisfaction and continued use of digital accounting applications. Practically, the study provides recommendations for application developers and MSME facilitators to focus on enhancing system usefulness to support the success of digital transformation among small enterprises. Keywords: SERVQUAL Model, Service Quality, Easy Of Use, User Perceived Value, Akuntansi Ku application.
Co-Authors Aprianti, Siska Desi Indriasari Meilinda Dwi Anugrah Nelly Masnila Ramaftadia Maharani, Masayu Indah Safitri, Mey