<![CDATA[Universitas Gadjah Mada (UGM) before defined as a State Owned Legal Entity (BHMN) is a
unit under the Ministry of National Education and the status of State Universities. As a
government agency, the recording and reporting follow procedures established by the Minister of
Finance is using a single entry system. Single entry system does not allow continuous recording
for each end of the budget remaining to be deposited back into the State Treasury. These
conditions can not produce financial statements in the form of balance sheet, which presents all
the assets and liabilities and net assets of UGM in the final period.
Determination of the University of Gadjah Mada University as BHMN require periodic financial
reports consisting of: Balance Sheet, Statement of Cash Flows, and Statement of Changes in Net
Assets. This encouraged management to arrange GMU new accounting system as a tool to
generate periodic financial reports. Financial reports should be collected approximately 380
UGM management unit at the UGM. Learning from complexity and the slow flow of
information necessary for presentation of financial statements, management GMU decided to use
computer applications in recording all financial activity of UGM.
The factors that significantly affect user satisfaction to the performance of the SIA include:
information content, level of accuracy, display output, benefits, ease of use, timeliness and speed
of processing.
keywords : performance, accounting information system]]>
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