Jurnal Magister Akuntansi Trisakti
Vol. 8 No. 1 (2021): Februari

MEDIASI SIKAP PENGGUNA DAN KEMANFAATAN DALAM MANAJEMEN SISTEM INFORMASI DAERAH

Sri Maryati (Universitas Sriwijaya)
Muhammad Ichsan Siregar (Universitas Sriwijaya)
Anisa Listya (Universitas Sriwijaya)



Article Info

Publish Date
25 Feb 2021

Abstract

The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems

Copyrights © 2021






Journal Info

Abbrev

jmat

Publisher

Subject

Economics, Econometrics & Finance

Description

The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, ...