E-JURNAL AKUNTANSI
Vol 32 No 4 (2022)

Evaluasi Keberhasilan dan Penerimaan Sistem Akuntansi Instansi Berbasis Akrual di Komisi Pemilihan Umum

Kadek Shintya Rahayu Dewi Damayanthi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Dodik Ariyanto (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Apr 2022

Abstract

This study aims to test the success and acceptance of the Accrual-Based Agency Accounting System (SAIBA) by using an integration evaluation model from the combination of the UTAUT, Delone and McLean, and HOT-Fit models. The ten information variables used in this study are business expectancy, social influence, system quality, service quality, environment or service quality, interest, and net benefits. The population in this study were all users of SAIBA. Determining the research sample using all members of the population, namely the saturated sample by distributing questionnaires to 50 people from 10 work units within the General Election Commission in Bali Province. Hypothesis testing using Partial Least Square. The results showed that performance expectancy, business expectancy, social factors, information quality, system quality, and organizational environment had a positive effect on interest in using SAIBA. However, the quality of services and facilities has no effect on the interest in using SAIBA. Usage interest has a positive effect on net profit. Keywords: Success; Acceptance; SAIBA; Net Benefits.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...